Town of Brewster
SPECIAL TOWN MEETING
WARRANT for NOVEMBER 18, 2019
at 6:00 PM STONY BROOK ELEMENTARY SCHOOL 384 UNDERPASS ROAD
Please bring this copy of the warrant to Town Meeting Large print copies of the warrant are available at the Brewster Town Offices
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TOWN OF BREWSTER SPECIAL TOWN MEETING WARRANT NOVEMBER 18, 2019
TABLE OF CONTENTS
A INDEX 2 B INFORMATION 3 C IN MEMORIAM; TOWN ARCHIVIST 4 D 2019 SPECIAL TOWN MEETING 5 WARRANT ARTICLES
ARTICLE DESCRIPTION SPONSOR PAGE 1 Outstanding Obligations Select Board 5 2 Lease Authorization Select Board 6 3 Capital and Special Projects Select Board 6 Expenditures 4 Property Valuation Services Board of Assessors 13 5 Community Preservation Act Community Preservation Committee 14 6 Zoning Bylaw Amendment/Water Planning Board 17 Quality Protection District 7 Recycling Commission Report Recycling Commission 19 8 Town Code Amendment/Audit Select Board 20 Committee 9 Citizens Petition/Bottled Water and Citizens Petition 21 Beverage Ban 10 Citizens Petition/Elementary School Citizens Petition 22 Consolidation and Creation of Community Center 11 Charter Committee Report Charter Committee 22 12 Other Business Select Board 23
E MUNICIPAL DRINKING WATER 25 ACCESS AND SINGLE-USE PLASTIC BOTTLE POLICY F PROPOSED AMENDMENT TO 29 CITIZENS PETITION PLASTIC BOTTLE BAN (ARTICLE 9) G TOWN MODERATOR’S RULES 33 H GLOSSARY OF FINANCIAL TERMS 35
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INFORMATION FOR NOVEMBER 18, 2019 SPECIAL TOWN MEETING
Services Available to the Public During Town Meeting
TRANSPORTATION:
The Council on Aging offers rides to and/or from Town Meeting. For information or to schedule a ride to and/or from Town Meeting please call the Council on Aging at 508-896-2737 by noon on Thursday, November 14th. Rides are available during the entirety of Town Meeting.
TRANSCRIPTION SERVICES:
A real-time transcription of Town Meeting is available for the hearing impaired. Look for the screen to the right of stage.
CHILD CARE SERVICES:
Nauset Youth Alliance provides free child care services for children ages 5 – 14, from 5:30 pm – 9:00 pm, in the Stony Brook School Library during Town Meeting. If you would like to take advantage of this service, please call or email the NYA before 4:00 pm on Friday, November 15th; 508-896-7900 or [email protected]
FOOD & BEVERAGES:
Nauset Youth Alliance also provides food and beverages for purchase from 5:30 pm – 9:00 pm during Town Meeting. Items include sandwiches, chips, desserts, water, coffee, tea and juice. These refreshments are generously provided by Ocean Edge Resort.
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IN MEMORIAM; Town Archivist Ellen St. Sure 1929 - 2019
Ellen St. Sure was first appointed as Town Archivist in 2005, where she served passionately for the past 14 years. For years, we have all enjoyed reading her “Anecdotes from the Archives” essays in the Town Meeting warrants. Her love of Brewster history was evident in these articles, and the subjects varied from information on historical buildings to the ‘story’ behind a gravestone and even a story about Helen Keller’s visit to Brewster. The cemeteries of Brewster contained valuable information to her and she would spend a great deal of time in them learning all she could about Brewster’s past residents. She would spend hours going through the Town’s old records to understand its history or to research information for someone who lived far away and was not able to come in themselves. Ellen enjoyed talking with people about their genealogy; if you were adoring about your history, she was just as adoring and would aid you with endless hours of research and information. If you wanted to know anything about a historical home in Brewster, Ellen was the person to talk to. The Town Hall vault restoration project and the historical preservation of its contents were also led by Ellen. Ellen was born in California and lived in Israel before making Brewster her home. As passionate as she was about the history of Brewster, Ellen’s favorite subject was her three children, seven grandchildren, and one great grandchild. Ellen’s dedication to the Town and her historical knowledge will be greatly missed.
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TOWN OF BREWSTER SPECIAL TOWN MEETING NOVEMBER 18, 2019 Barnstable, ss To: Roland W. Bassett, Jr. Constable of the Town of Brewster Greetings: In the name of the Commonwealth of Massachusetts, you are hereby directed to notify and inform the Town of Brewster inhabitants qualified to vote in Town affairs to meet in the Cafeterium at the Stony Brook Elementary School, 384 Underpass Road, on Monday, November 18, 2019, next, at 6:00 p.m. o’clock in the evening, then and there to act upon the following articles: OUTSTANDING OBLIGATIONS ARTICLE NO. 1: To see what sums the Town will vote to appropriate from available funds for the payment of unpaid obligations from previous fiscal years, including any bills now on overdraft:
Department Outstanding Obligations Amount a. Water Department Water Department Wages $3,133.21 b. Building Department Building Department Wages $3,000.00 c. Recreation Department Recreation Department Wages $6,000.00 Total $12,133.21
Or to take any other action relative thereto.
(Select Board) (Majority Vote Required) COMMENT This article will authorize the payment of outstanding obligations from a previous fiscal year. According to Massachusetts General Laws, a Town cannot pay an outstanding obligation from a previous fiscal year with the current year’s appropriation. Therefore, Town Meeting authorization is required. While a 9/10ths vote is required when the outstanding obligations are bills, only a majority vote is required where the obligations are wages. a. Water Department Wages – These funds are required to pay two Water Department employees retroactive wages for acquiring their Grade 2 Distribution licenses in FY19. This will be funded by Water fund balance.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 6 , No 0 , Abs 0
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b. Building Department Wages – These funds are required to pay a building department employee a contractual obligation from FY18, in accordance with the Town’s Personnel Bylaw agreement. This will be funded from Free Cash.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 6 , No 0 , Abs 0 c. Recreation Department Wages – These funds are required to pay a recreation department employee contractual obligations from FY18 & FY19, in accordance with the Town’s Personnel Bylaw agreement. This will be funded from Free Cash.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 6 , No 0 , Abs 0
LEASE AUTHORIZATION ARTICLE NO. 2: To authorize the Town Administrator to enter into lease agreements for more than three years but not more than five years for replacement of the Golf Department golf cart fleet, in a manner consistent with the FY20 appropriation from the Golf Department Reserve Fund approved by Town Meeting on May 6, 2019, or to take any other action relative thereto. (Select Board) (Two-thirds Vote Required)
COMMENT The Golf Department is seeking permission to enter into a 5-year agreement for the lease of the golf cart fleet. A five year lease results in an annual savings to the Town as opposed to a 3-year lease agreement. Our last golf cart lease was for a 5-year term and the golf carts held up very well over this period of time.
Selectmen: Yes 4, No 0, Abs 0 Finance Committee: Yes 6, No 0 , Abs 0
CAPITAL AND SPECIAL PROJECTS EXPENDITURES
ARTICLE NO. 3: To see what sums the Town will vote to raise and appropriate, or transfer from available funds, for the capital outlay expenditures listed below including, in each case, all incidental and related costs, to be expended by the Town Administrator with the approval of the Select Board; and further that the Town Administrator with the approval of the Select Board be authorized to sell, convey, trade-in or otherwise dispose of equipment being replaced, all as set forth below:
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Department Item Funding Source(s) / Amount Appropriation or Transfer 1 Select Board a. Community Center Professional services General Fund Free $150,000 Feasibility Study associated with Cash conducting a feasibility study regarding programmatic needs, and potential sites and related development costs for a community center b. Local Comprehensive Professional services General Fund Free $70,000 Plan associated with Cash completing a Local Comprehensive Plan c. Charter Committee Community outreach Transfer from Article $5,157 Community Outreach related to charter 2 from September 2, development 2015 Special Town Meeting, Visioning Study d. Compensation and Professional services General Fund Free $45,000 Classification Study associated with Cash completing a compensation and classification study and related staffing analysis of all union and non- union Town personnel except for Fire and Police union positions Sub Total $270,157
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Department Item Funding Source(s) / Amount Appropriation or Transfer 2 Department of Public Works a. Road Professional services, General Fund Free $250,000 Maintenance/Drainage including engineering, Cash permitting and construction costs associated with road maintenance and drainage on various streets throughout Town b. Utility Truck Purchasing and General Fund Free $80,000 equipping one (1) Cash utility truck to include, but not limited to full plow package, emergency lighting, and lift gate c. Dump Truck Purchasing and General Fund Free $235,000 equipping one (1) Cash Dump Truck, including but not limited to emergency lights, plow package, material spreader, and radios d. MS4 Stormwater Professional services General Fund Free $25,000 Compliance for MS4 stormwater Cash permitting compliance Sub Total $590,000 3 Fire Department a. Fire Engine Refurbishing storage General Fund Free $23,000 Compartment compartments in two Cash Refurbishment (2) engines Sub Total $23,000 4 Natural Resources a. Trailer for 24’ Purchasing, equipping Waterways Fund $8,000 powerboat and outfitting trailer b. Outboard engine for Purchasing and Waterways Fund $12,500 17’ powerboat installing outboard engine Sub Total $20,500
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Department Item Funding Source(s) / Amount Appropriation or Transfer 5 Information Technology a. Technology upgrades Ongoing information General Fund Free $25,000 and replacements system and equipment Cash improvements, including but not limited to the purchase of desktop computers, servers, productivity and office software, backup systems, and other hardware / software throughout the Town Sub Total $25,000 6 Recreation a. Utility Vehicle Purchase and Recreation Revolving $12,000 equipping of one (1) Fund utility vehicle Sub Total $12,000 7 Water Department a. Generator Design Professional services, Water Fund Balance $180,000 including engineering, design, and bid for the installation of seven (7) generators at Water Department facilities b. Great Fields Road Installation of new Water Fund Balance $125,000 Water Main water main infrastructure to provide domestic water and fire protection to properties on Great Fields Road Sub Total $305,000
Grand Total $1,245,657
Or to take any other action relative thereto.
(Select Board) (Majority Vote Required)
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COMMENT The Town certified $2,937,310 in Fiscal Year 19 Free Cash, which amount is now available for appropriation. If all capital and special project requests included in this article are approved by Town Meeting, a balance of $2,034,310 in Free Cash will remain. The Town anticipates a minimum of approximately $500,000 in additional capital needs that will likely require appropriation from FY19 Free Cash at Town Meeting next spring.
1. Select Board
1a. Community Center Feasibility Study – The Vision Plan process identified this project as the highest priority for Brewster residents. At its annual retreat this summer, the Select Board expressed their strong support to conduct a feasibility study and form a Community Center Planning Committee as one of their priority goals. This study would determine programmatic needs, evaluate potential locations and partnerships, and provide design and construction cost estimates for each of the various scenarios.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
1b. Local Comprehensive Plan - These funds will be used to build upon the Vision Plan and develop a Local Comprehensive Plan (LCP) for the Town. A Vision Planning Committee will be appointed by the Select Board to conduct public outreach and communication around the implementation of the 2018 Brewster Vision Plan, and work with Town staff, a consultant, and the community to develop a Local Comprehensive Plan (LCP) based on the Vision Plan Goals. This process will be designed to complete the Town’s strategic planning effort begun in 2016 by:
Maintaining public engagement in the Vision Plan Prioritizing Vision Plan actions for implementation Identifying Vision Plan actions requiring further study and analysis to advance implementation Defining a growth policy for the Town (ie. where is growth appropriate, where is it not appropriate) Adopting a Local Comprehensive Plan
This process will be conducted by a consultant following a detailed scope of work with oversight by the Vision Planning Committee.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
1c. Charter Committee Community Outreach – The Select Board established a Charter Committee last spring to develop a recommended charter for the Town. A Town charter governs the form, structure, and organization of our local government and would act as the “constitution” of the municipality, taking precedence over local bylaws, and in many cases,
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state law. It establishes a basic framework for how municipal government operates. These funds will be used to educate and engage residents and solicit public feedback as the Charter Committee develops its recommendations.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
1d. Compensation and Classification Study – These funds will be used for professional services to conduct a comprehensive classification and compensation study and staffing analysis for all Union and Non-Union positions within the Town (excluding Police & Fire). The compensation study shall include an examination of the Town’s current compensation plans and related components, and a review of all job descriptions. The study shall be made in accordance with generally accepted compensation methods and all applicable federal and state laws, including pay equity requirements. It has been, at minimum, over 7 years since the Town has conducted a comprehensive study of this nature.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
2. Department of Public Works
2a. Road Maintenance/Drainage - This request provides funding for the Town’s annual road and drainage repair fund. These funds will be used to address localized drainage issues, conduct street sweeping and catch basin cleaning, and dispose of materials from sweeping and catch basin cleanings. Drainage projects planned for this coming year include, but are not limited to specific drainage issues on Robbins Hill Road and Lower Road.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
2b. Utility Truck – These funds will replace the Department’s 12 year old utility truck. The frame on the current vehicle is starting to rot. This vehicle is used daily by the mechanics and is paramount in snow and ice operations. This new vehicle purchase will include a larger service body with lift gate, plow package, and emergency lighting. A new vehicle will also include improved safety features and snow and ice removal technology.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
2c. Dump Truck – These funds will be used to replace a 16 year old CDL 6 wheel dump truck. The repair costs required on the current vehicle are becoming cost prohibitive. The new vehicle will include a new cab and chassis, dump body, emergency lighting, plow and material spreader. The new vehicle will have improved safety features and snow and ice removal technology.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
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2d. MS4 Stormwater Compliance – These funds will ensure continued compliance with Massachusetts Department of Environmental Protection and Environment Protection Agency mandated monitoring of stormwater. Various locations will be sampled for water quality.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
3. Fire Department
3a. Fire Engine Compartment Refurbishment – These funds will refurbish the compartments on two 2009 Ferrara pumpers. The work would include cleaning and corrosion repair to the compartments and slide out equipment trays, and the spraying of a rubber lining in the compartments and slide out trays to prevent further corrosion. In addition, appropriate matting will be installed on the compartment and slide out tray floors to allow for proper ventilation, ease of cleaning, and corrosion prevention in future years.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
4. Natural Resources
4a. Trailer for 24’ Powerboat – These funds will be used to replace the current trailer for the Natural Resources Department’s 24’ Justice boat. The current trailer is over 17 years old and would need substantial repairs in order to be used next summer. This boat is used a minimum of twice a week, every week during the summer months.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
4b. Outboard Engine for 17’ Powerboat – These funds will be used to replace the engine on the Natural Resources Department’s 17’ Edgewater boat. The current engine is 20 years old and requires substantial repairs annually. This boat is used primarily on the freshwater ponds.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
5. Information Technology
5a. Technology Upgrades and Replacements - This request provides funding for the purchase of upgraded desktop computers, servers, productivity and office software, backup systems, and other hardware and software for departments throughout the Town. Computers and servers are replaced on a 3-5 year rotating schedule, and older machines are issued to users with less intensive computer needs.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
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6. Recreation
6a. Utility Vehicle – These funds will be used to purchase a utility vehicle for the Recreation Department. The current vehicle is an old golf cart and is not currently operational. The vehicle would afford the Recreation Department staff easy access to all the fields in a shorter period of time, and it would allow the Department to transport equipment to all those fields as well.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
7. Water Department
7a. Generator Design – These funds will be used to design and bid the installation of seven generators at critical locations associated with providing water for domestic and fire protection. Backup power is necessary during periods of power failure to ensure treatment and delivery of the public water supply are not impacted.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
7b. Great Fields Road Water Main - These funds will be used to install infrastructure related to providing domestic water and fire protection on Great Fields Road. This project will connect two current dead-end mains and enhance the hydraulic grade in the general area.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 7, No 0, Abs 0
PROPERTY VALUATION SERVICES
ARTICLE NO. 4: To see if the Town will vote to transfer from the Overlay Surplus account the sum of Eighty Thousand Dollars ($80,000) for the purposes of conducting revaluations of real and personal property and to authorize the Town Administrator to solicit bids and/or proposals, enter into a contract or contracts and expend said funds for this purpose, or to take any other action relative thereto.
(Board of Assessors) (Majority Vote Required) COMMENT This article seeks funding for the second year of a three-year contract with a private firm for property valuation services required to annually set assessed value, collect new growth, and perform property inspections. The funding comes from the Overlay Reserve Account, which in turn is funded from a transfer from the balance in the Overlay Accounts that are no longer needed to cover abatements and exemptions.
Selectmen: Yes 4, No 0, Abs 0 Finance Committee: Yes 9, No 0, Abs 0
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COMMUNITY PRESERVATION ACT FUNDING
ARTICLE NO. 5: To see if the Town will vote to act upon the recommendations of the Community Preservation Committee to appropriate from the Community Preservation Fund, including fund balances reserved for future expenditure, the amounts shown below, for the purpose of future expenditures, Community Preservation Committee operating and administrative expenses, and adding to the reserve funds related to Community Preservation, Historic Preservation, Open Space and/or Recreation, and Community Housing; and, as appropriate, in connection therewith, to authorize the Select Board to accept an interest in land in any of the described projects, and to authorize the Town Administrator to enter into contracts, including grant agreements, for such purposes, all as follows:
Purpose Item Funding Source(s) Amount 1 Community Housing a. Friends Or Relatives Construction of Community Housing $80,000 With Autism & Related affordable and Reserve Disabilities (FORWARD) supportive housing for 8 adults with Autism b. Brewster Affordable Preserve current $150,000 from the $502,500 Housing Trust Subsidized Housing Community Housing Inventory (SHI) homes Reserve & $352,500 that are at risk of being from Fiscal Year lost as part of the 2020 CPA estimated town’s affordable annual revenues housing stock Sub-total $585,500 2 Reserves for Community Preservation a. Town of Brewster- Dog Creation of a Fiscal Year 2020 CPA $52,800 Park Development community dog park estimated annual Committee revenues Sub-total $52,800 3 Open Space a. Community Payment of existing Open Space Reserve $400,000 Preservation Loan Debt debt principal for the Service Besse Cartway/Long Pond property loan
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Purpose Item Funding Source(s) Amount b. Open Space Committee Update of Brewster’s $17,500 from Open $32,500 2013 Open Space and Space Reserve & Recreation Plan $15,000 from Fiscal Year 2020 CPA estimated annual revenues Sub-total $432,500
Grand Total $1,067,800
Or to take any other action relative thereto.
(Community Preservation Committee) (Majority Vote Required)
COMMENT In May of 2005, Brewster approved a ballot question which allowed for the adoption of the modified Community Preservation Act (“CPA” or “Act”). As required by law, the Town also, by bylaw, created a Community Preservation Committee (“CPC”). In Brewster, the Act imposes a 3% surcharge on the Town’s real estate tax revenues, which surcharge, along with any amount received from state as matching funds, is reserved in a special fund in order to finance projects and programs for the following purposes: acquisition, creation and preservation of open space; acquisition, preservation, rehabilitation and restoration of historic resources; acquisition, creation, preservation, rehabilitation and restoration of land for recreational use; acquisition, creation, preservation and support of community housing; and for the rehabilitation or restoration of open space and community housing that is acquired or created as provided in the Act. Each year the Town must estimate the amount of the 3% surcharge to be collected and the amount of state matching funds to be received, referred to generally as “estimated annual revenues”. The Town’s CPC Bylaw establishes a distribution schedule for CPA estimated annual revenues as follows: 50% of the funds for open space, 10% for community housing, 10% for historic preservation, with the 30% balance, the Budgeted Reserve, available for housing, historic preservation and/or active or passive recreation projects by appropriation.
1. Community Housing a. FORWARD at the Rock - This is a new regional housing community that will provide affordable and supportive homes for eight adults (age 22 and up) with Autism. The project will consist of two side-by-side houses with each house containing 4 bedrooms (units) built on 4.6 acres of town-owned land in Dennis. All units will be affordable and it is anticipated that all resident incomes will be less than 30% of the Area Median Income and all will be on Supplemental Social Security. All residents will be from Cape Cod and the Islands and will be eligible for Department of Developmental Services rent and service supports. Funding
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recommendation includes $75,000 towards construction costs and $5,000 set aside for preparation of grant agreement and other relevant closing related costs. Total Project Cost: $2,635,400 CPC Request: $80,000
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 4, No 2, Abs 0 b. Brewster Affordable Housing Trust – The Trust was created in May 2018 to provide for the preservation and creation of affordable housing in Brewster for the benefit of low and moderate income households and for the funding of community housing in accordance with the provisions of the CPA. There are currently 300 housing units on Brewster’s Subsidized Housing Inventory (SHI), amounting to approximately 6.25% of our year-round housing inventory. The goal of this project is to preserve the homes currently on the SHI that are at risk of being lost as part of Brewster’s affordable housing stock. This money will allow the Trust to intervene quickly, facilitate necessary repairs, and identify eligible buyers so that current housing remains on the SHI. Funding recommendation includes $500,000 to the Housing Trust for SHI preservation and $2,500 set aside for preparation of grant agreement and other relevant CPC legal costs. Total Project Cost: $511,170 CPC Request: $502,500
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 6, No 0, Abs 0
2. Reserves for Community Preservation a. Town of Brewster-Dog Park Development Committee - To contract for the construction and other related costs of the Brewster Dog Park located on the Town-owned property on 631 Harwich Road in Brewster. The Dog Park will cover an area of approximately 2.5-3 acres and will have separate fenced areas for small and larger dogs. The Stanton Foundation has committed to pay for 90% of the construction costs up to a maximum of $225,000. The CPC determined that CPA funds may properly be used for this project as it will create land for recreational use, and it supports the goals of providing multiple active and passive recreation uses. It will serve a significant number of residents and visitors, and will expand the range of recreation opportunities available to all ages of Brewster residents and visitors. Funding recommendation includes $2,500 set-aside for CPC legal costs.
Total Project Cost: $311,254 CPC Request: $52,800
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 6, No 0, Abs 0
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3. Open Space a. Community Preservation Loan Debt Service - This item pays for a principal payment of $400,000 on the Besse Cartway/Long Pond open space acquisition that was financed via a short-term, one year loan. This payment is in addition to the $451,700 principal and interest payment approved at the Spring 2019 Town Meeting.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 6, No 0, Abs 0 b. Open Space Committee - Brewster’s current Open Space and Recreation Plan is dated 2013 and state approval expires July 2020. The update will contain all of the components of the previous plan, modified to reflect a current picture of the community’s needs and goals related to recreation and conservation for the next seven years. With an approved Open Space and Recreation Plan, the Town will be eligible to apply for a number of grant programs administered by the state. An updated plan will also be useful in coordination of acquisition efforts by state agencies and local/regional land trusts. Funding recommendation includes $2,500 set-aside for CPC legal costs.
Total Project Cost: $32,500 CPC Request: $32,500
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 6, No 0, Abs 0
ZONING BYLAW AMENDMENT/Water Quality Protection District
ARTICLE NO. 6: To see if the Town will vote to amend the Town Code by making the following amendments to the Water Quality Protection District section of Chapter 179 Zoning Bylaws, as show below, with text to be deleted material noted by strikethrough and text to be inserted show in bold and underlined, as follows: 179-56 D. Uses/ Structures allowed by Special Permit. Section 2 (a). The application of fertilizers for nondomestic or nonagricultural uses. Such applications shall be made in a manner so as to minimize adverse impacts on groundwater due to nutrient transport, deposition and sedimentation and shall conform to Chapter 119 of the Brewster Town Code, Fertilizer Nutrient Control. 179-57 Performance Standards Section A. No new, altered or expanded uses within Zone I, Zone II and/or the DCPC area shall exceed a five-parts-per-million (ppm) nitrogen loading standard based on the methodology contained in the Cape Code Commission's Nitrogen Loading Technical Bulletin 91-001. The concentration of
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nitrate nitrogen resulting from domestic wastewater disposal and from fertilizer application, when diluted by rainwater recharge on the lot, shall not exceed five parts per million (5 ppm). (1) Compliance with this standard is presumed under the following conditions: For the purposes of calculating nitrogen generation, the following standards shall be used: (a) Nitrogen from dwelling units that use septic systems (assuming three persons per dwelling): 35 mg/l; (b) Nitrogen from lawn fertilizers: three two pounds per 1,000 square feet (25% leached); (c) Nitrogen in background precipitation: 0.05 mg/l; (d) Runoff from roads and ways: 1.50 mg/l; (e) Runoff from roofs: 0.75 mg/l. 179- 61C. Requirements. A certificate of water quality compliance shall be granted only as follows: (1) For new construction or additions or new activities not involving structures, only if in full compliance with all requirements of § 179-60, 179-57 Performance standards. (2) For change in occupancy or operation on previously developed premises, only if the requirements of § 179-60 179-57 B, C and D are met, and the requirements of all other subsections of § 179-58 179-57 are either met or, if previously exceeded, there will be no further increase in noncompliance. 179-61D. Submittals. In applying for a certificate of water quality compliance or a special permit, seven sets of application materials shall be submitted to the Building Commissioner, who shall forward one set to each member of the WQRC. In the case of uses requiring a special permit under § 179-58B 179-56D, one set shall also be submitted to the SPGA along with any other application materials. All information necessary to demonstrate compliance must be submitted, including but not limited to the following: (1) A complete list of all chemicals, pesticides, fuels and other potentially toxic or hazardous materials to be used or stored on the premises in quantities greater than those associated with normal household use, accompanied by a description of measures to protect from vandalism, corrosion and leakage and to provide for control of spills. (2) A description of potentially toxic or hazardous materials to be generated, indicating storage and disposal method. (3) Evidence of approval by the Massachusetts Department of Environmental Protection of any industrial waste treatment or disposal system or any wastewater treatment system over 15,000
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gallons per day capacity, accompanied by analysis by a professional engineer in sanitary or civil engineering registered in the Commonwealth of Massachusetts certifying compliance with § 179-60D 179-57D. 179-61E. Action. For uses not requiring a special permit under § 179-58B 179-56D, the WQRC shall act within 21 days of application, approving it by issuing a certificate of compliance if a majority determine that the applicant has adequately demonstrated compliance with the requirements of the Water Resource District Water Quality Protection District and rejecting the application otherwise. For uses requiring a special permit under § 179-58B 179-56D, the WQRC shall make recommendations to the SPGA within 35 days of receipt of the application, as provided in MGL C. 40A, § 11. Or to take any other action relative thereto. (Planning Board) (Two-thirds Vote Required)
COMMENT The Water Quality Protection District was first adopted in 1982. At various times since then, the bylaw has been amended. The resulting bylaw under which the Water Quality Review Committee now operates has incorrect references. This article corrects such references. In addition, the town has adopted a Fertilizer Nutrient Control bylaw that is stricter than the Water Quality Protection District bylaw in regard to lawn fertilizers. This inconsistency is corrected by the proposed changes in the bylaw.
Selectmen: Yes 5 , No 0, Abs 0 Finance Committee: Yes 6, No 0, Abs 0 Planning Board: Yes 6, No 0, Abs 0
RECYCLING COMMISSION REPORT ARTICLE NO. 7: To hear and accept a report from the Recycling Commission, or to take any other action relative thereto. (Recycling Commission) (Majority Vote Required)
COMMENT Article 17 on the Spring 2019 Town Meeting warrant was a citizen’s petition seeking to prohibit the Town from buying or dispensing any beverage in any size plastic container on Town property. A motion was made to refer the issue to the Recycling Commission for study, and required the Commission to provide a report at Spring 2020 Annual Town Meeting. The motion was approved. The Recycling Commission studied the use of plastic bottles in Brewster Town government, and developed a draft policy to prohibit the Town from purchasing single-use
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plastic beverage bottles except in public health/safety situations. The Select Board adopted the policy on September, 23, 2019, well ahead of schedule. A copy of the Select Board policy is included in this warrant as Appendix E. This article is substantively related to Article 9, Citizens Petition/Bottled Water and Beverage Ban. Therefore, the two articles will be acted upon together according to Town Code.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 9, No 0, Abs 0
TOWN CODE AMENDMENT/Audit Committee ARTICLE NO. 8: To see if the Town will vote to amend the Town of Brewster General Bylaws by inserting a new bylaw, entitled, “Audit Committee”, as set forth below, for the purpose of establishing an audit committee responsible for general oversight of independent auditing of the Town’s finances; and further to authorize the Town Clerk to assign appropriate chapter and section numbers to bring the form of the bylaw into accord with the numbering system of the Town Code: Chapter 12: Committees Article X Audit Committee XX-X Membership - There shall be an Audit Committee consisting of five (5) members, two (2) to be appointed by the Select Board, two (2) to be appointed by the Finance Committee, and one (1) to be appointed by the Moderator. No member of the Audit Committee shall be a compensated Town employee, other than a person holding a position designated by the Select Board as a “special municipal employee” for purposes of the Conflict of Interest Law. Notwithstanding the provisions of Section 12-1 of the General Bylaws, a Finance Committee member may serve as a member of the Audit Committee. The appointing authorities shall seek to appoint persons to the Audit Committee with professional experience in accounting, finance, law, or business management. The Town Administrator and the Finance Director shall serve as ex-officio, non-voting members of the Committee, and shall not count toward the quorum. XX-X Duties – The Audit Committee shall solicit, interview, and recommend to the Chief Procurement Officer a firm or firms of independent auditor(s) that the Audit Committee has determined are best qualified to provide audit services and report on the financial statements issued by the Town. The Audit Committee shall review the audit plan with the independent auditor(s) and, upon completion of the audit, meet with the independent auditor(s) to review the results of the audit, including the annual financial reports, management letters and similar communications, the Town’s response, and recommendation for any corrective actions. The Audit Committee shall, following receipt, transmit a copy of the completed audit, including management letters and related communications, to the Finance Committee and the Board of Selectman by the end of the calendar year within the Fiscal Year covered by the audit.
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Notwithstanding the duties listed in this section, the recommendations of the Audit Committee will not replace, constrain, nor infringe upon the duties of the Chief Procurement Officer as prescribed under the provisions of the Town of Brewster General Bylaw. Or to take any other action relative thereto. (Select Board) (Majority Vote Required) COMMENT Municipalities are required by statute to have an independent audit of the Town’s finances conducted on an annual basis. This new committee will be generally responsible for oversight of these audits, including review of the Town’s annual financial statements and recommending the auditing firm who will undertake this work. The goal of establishing this committee is to enhance accountability and transparency around the Town’s financial management systems and controls, and is in line with national best practices in fiscal policy.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 9, No 0, Abs 0
CITIZENS PETITION/Bottled Water and Beverage Ban
ARTICLE NO. 9: To see if the Town will vote to adopt the following as a general by-law, and to insert it into the Code of the Town of Brewster, Massachusetts as Chapter 135, Article II, § 135- 3:
The purchase by the Town of Brewster of either water or any other beverage in single-use plastic bottles of any size is strictly prohibited and the sale of water or any beverage in single- use plastic containers is prohibited on town property.
Any Town Department when engaged in public health and safety operations shall be exempt from this by-law.
Effective date: As soon as practicable but no later than September 1, 2020.
In the event of a declaration (By Emergency Management Director, or other duly-authorized Town, Commonwealth, or United States official) of an emergency affecting the availability and/or quality of water for Brewster, residents the Town shall be exempt from this by-law until seven (7) calendar days after such declaration has ended.
(Citizens Petition) (Majority Vote Required) COMMENT (Submitted by Petitioner) This Article would ban the purchase, sale, and distribution of plastic bottles by Brewster’s town government and on town property.
November 2019 21
The basis for the municipal ban rests on the idea that the role of local government is to protect the welfare of the people it governs. Plastic bottles do not biodegrade, adversely impacting the environment as well as the health and longevity of fish and wildlife that ingest plastic as food. Ultimately, plastic re-enters the human food chain where the adverse consequences are both known and emerging.
Ultimately, this Article is part of a Cape-wide effort to ban plastic bottles and raise awareness of the environmental and human impact of plastic bottle consumption.
*Please note that after this petition was submitted and after the warrant was closed, the petitioner expressed an interest in proposing an amendment on Town Meeting floor that would effectively seek to substitute most, but not all, of the language in the Select Board’s recently adopted Municipal Drinking Water Access and Single-Use Plastic Bottle Policy for the language contained in the original petition. Given the length of the intended motion, a copy of the petitioner’s proposed amendment is included in the warrant as Appendix F.*
Selectmen: Recommendation Finance Committee: Yes 1, No 8, Abs 0 Deferred
CITIZENS PETITION/Elementary School Consolidation and Creation of Community Center
ARTICLE NO. 10: To see if the Town will vote to consolidate the two under-utilized elementary schools into one existing building, then provide a community center in the surplus building to serve all residents including the Council on Aging (COA), and our youth, or to take any other action relative thereto.
(Citizens Petition) (Majority Vote Required)
COMMENT (Submitted by Petitioner) This non-binding petition is intended to accomplish several purposes, including maximizing utilization of the Town’s two elementary schools and creating a community center. Where this proposal would not require the purchase or construction of a new building, it provides a unique opportunity to address a stated priority identified in the recently adopted Vision Plan – the need to create additional space for community meetings and events while simultaneously providing a space for our seniors, a growing demographic in our community. Where the School Committee maintains care, custody, and control of the elementary schools, any vote on this article by Town Meeting would be entirely advisory in nature.
Selectmen: Yes 3, No 2, Abs 0 Finance Committee: Yes 5, No 3, Abs 1
CHARTER COMMITTEE REPORT ARTICLE NO. 11: To hear and accept a report from the Charter Committee, or to take any other action relative thereto.
November 2019 22
(Charter Committee) (Majority Vote Required) COMMENT Last spring, the Select Board established a Charter Committee to develop a recommended charter for the Town. A charter governs the form, structure, and organization of government. A charter is the “constitution” of the municipality, and takes precedence over local bylaws, and in many cases, state law. It establishes a basic framework for how municipal government operates. Many other towns have a charter but Brewster does not. The Committee is charged with giving a recommendation to the Select Board on a proposed charter and plans to provide an update to Town Meeting on the work they have done to date as well as a summary of next steps, including opportunities for resident input, and related timeline.
Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 9, No 0, Abs 0
OTHER BUSINESS
ARTICLE NO. 12: To act upon any other business that may legally come before this meeting; or to take any other action related thereto. (Select Board) (Majority Vote Required)
And you are hereby directed to serve this Warrant with your doings thereon to the Town Clerk at the time and place of said meeting as aforesaid. Given under our hand and Seal of the Town of Brewster affixed this __th day of October 2019. ______David C. Whitney, Chair Mary W. Chaffee, Vice-Chair
______John T. Dickson, Clerk Benjamin W. deRuyter
______Cynthia A. Bingham
November 2019 23
I, Roland W. Bassett Jr, duly qualified Constable for the Town of Brewster, hereby certify that I served the Warrant for the Special Town Meeting of November 18, 2019 by posting attested copies thereof, in the following locations in the Town on the __th day of October, 2019.
Brewster Town Offices Café Alfresco Brewster Ladies Library Brewster Pizza House The Brewster General Store Millstone Liquors U. S. Post Office
______Roland W. Bassett, Jr. Constable
November 2019 24 Appendix E
TOWN OF BREWSTER POLICY NO. 60 Adopted 9-23-19
MUNICIPAL DRINKING WATER ACCESS AND SINGLE-USE PLASTIC BOTTLE POLICY
The Select Board of the Town of Brewster, acting pursuant to the authority set forth in Massachusetts General Laws, Chapters 40 and 41, and Town of Brewster bylaws, to protect the health, safety and environment of the community, hereby adopts the following Policy pertaining to use of single-use plastic bottles by the Town on Town property.
A. Purpose 1. The purpose of this Policy is to protect Brewster’s beauty, reduce litter, protect the environment for present and future generations, increase the availability of drinking water in public areas, encourage municipal use of reusable and multiple-use containers rather than single-use plastic bottles where their use is for convenience, and increase access to public drinking water.
B. Findings 1. Whereby, single-use plastic bottles, if not properly recycled, become a burden on a community’s solid waste program, its economy, and the environment; and 2. Whereby, the Brewster Recycling Commission was directed by the Select Board and Town Meeting voters to study the issue and develop a policy aimed at reducing the Town’s use of single-use bottles; and 3. Whereby, certain uses of single-use plastic water bottles, in particular, are reasonable when properly recycled; and 4. Whereby, the Brewster Recycling Commission studied current uses of all single-use plastic bottles on Town property and identified opportunities to reduce single-use plastic bottle use; and 5. Whereby, providing access to tap water should be offered as an alternative to bottled water, in particular; 6. Now therefore, to continue Brewster’s long record of environmental stewardship, the Brewster Select Board hereby adopts the following Regulations.
C. Definitions 1. Single-use plastic bottle: Shall mean a formed or molded container comprised predominantly of plastic resin not intended for re-use.
November 2019 25 2. Town: Shall mean Town of Brewster, Massachusetts.
3. Municipal or Town personnel: Shall mean persons who are employed, appointed or elected to serve the Town of Brewster, volunteers, interns, or those who have an employment relationship though contract, lease or permit with the Town.
4. Municipal or Town property: Shall mean municipal buildings or other real property, other than public ways, under the care, custody, and control of the Town of Brewster.
D. Regulation 1. The Town of Brewster and Town personnel are prohibited from purchasing with Town funds any beverage in a single-use plastic container after the effective date of this policy. 2. This Policy does not restrict personal use by Town personnel.
E. Enforcement 1. Enforcement of this Policy shall be the responsibility of the Town Administrator or his/her designee.
F. Suspension of the Policy 1. If the Town Administrator determines that the cost of implementing and enforcing this policy has become unreasonable or otherwise impracticable, in his/her sole discretion, then the Town Administrator shall advise the Select Board. The Select Board shall then conduct a public hearing to inform the citizens of such costs to implement the Policy. Following the public hearing, the Select Board may continue this policy in force, modify it or suspend it permanently or for such length of time as it may determine.
G. Exceptions 1. Single-use plastic bottled beverages may be used on municipal property: i. In Fire, Rescue and Police operations to provide water or other plastic- bottled beverages to those needing emergency or medical services or Town personnel and others providing such services. ii. In given situations to protect the public health, safety, and welfare, and no reasonable alternative to bottled beverages regulated by this Policy will serve the same purpose. iii. Sales occurring subsequent to a declaration of an emergency adversely affecting the availability and/or quality of drinking water to Brewster residents and Town employees or officials, as determined by the Town Administrator, or other duly-authorized Town, Commonwealth, or United States official shall be exempt from this Policy until seven days after such declaration has ended.
H. New Leases, Permits, and Agreements
November 2019 26 1. All new leases, permits, and other agreements entered into by the Town allowing any person or entity to use Town property for purposes that contemplate or would allow the sale or distribution of single-use plastic bottled beverages shall comply with this policy. This requirement shall also apply to any such permit renewed, extended, or materially amended after the effective date of this policy.
I. Waivers 1. An entity or individual may request a waiver of this Policy from the Select Board if they demonstrate that strict application of the requirement would not be feasible, would create an undue hardship or a practical or economic difficulty, or that circumstances otherwise warrant granting of the waiver. i. Such waiver can only be granted provided the entity applying can demonstrate that 90% or more of plastic bottles used are recycled. 2. The Select Board’s decision to grant a waiver shall be in writing and shall be final.
J. The Town’s Commitment to Providing Public Water 1. Recognizing that when the availability of single-use plastic bottled water is restricted, alternatives should be offered, the Town will encourage Town personnel, residents, and visitors to choose reusable containers for personal use. 2. It shall be Town policy to provide access to free tap water in as many public areas as possible, to the extent economically feasible and subject to authorization for same. 3. It shall be Town policy that any Town department undertaking a capital improvement in a public space shall install water bottle-filling stations, water bubblers or other potable water access for public use, if the department finds that installation is proximate and feasible with the scale and scope of the capital improvement, subject to authorization for same. 4. The Town shall create an inventory of interior water bubblers and undertake a study to retrofit units with bottle-filling stations or water bubbler/water bottle- filling units. 5. The Town will install water bottle-filling stations at appropriate exterior Town property sites as demand requires and funding permits. 6. The Town will communicate the location of public water bottle-filing stations on its website, local cable television, and/or social media. 7. The Town will educate residents and visitors about the benefits of drinking tap water.
K. Implementation 1. Nothing in this Policy shall be construed to impair a contract, lease or other legally-binding agreement to which the Town of Brewster is a party on the effective date of the policy.
L. Severability
November 2019 27 1. If any provision of this Policy shall be held to be invalid by a court of competent jurisdiction, then such provision shall be considered separate and apart from the remaining provisions of this Policy, which shall remain in full force and effect.
M. Effective Date 1. This policy is effective September 1, 2020.
November 2019 28 Appendix F Petitioner’s Proposed Amendments to Article 9, Bottled Water and Beverage Ban (Showing differences from Select Board Policy adopted 9-23-19)
TOWN OF BREWSTER POLICY NO. ___
MUNICIPAL DRINKING WATER ACCESS AND SINGLE-USE PLASTIC BOTTLE POLICYBYLAW
The Select Board of the Town of Brewster, acting pursuant to the authority set forth in Massachusetts General Laws, Chapters 40 and 41, and Town of Brewster bylaws, to protect the health, safety and environment of the community, hereby adopts the following Policy pertaining to use of single-use plastic bottles by the Town on Town property.
A. Purpose 1. The purpose of this Policy bylaw is to protect Brewster’s beauty, reduce litter, protect the environment for present and future generations, increase the availability of drinking water in public areas, encourage municipal use of reusable and multiple-use containers rather than single-use plastic bottles where their use is for convenience, and increase access to public drinking water.
B. Findings 1. Whereby, single-use plastic bottles, if not properly recycled, become a burden on a community’s solid waste program, its economy, and the environment; and 2. Whereby, the Brewster Recycling Commission was directed by the Select Board and Town Meeting voters to study the issue and develop a policy aimed at reducing the Town’s use of single-use bottles; and 3. Whereby, certain uses of single-use plastic water bottles, in particular, are reasonable when properly recycled; and 4. Whereby, the Brewster Recycling Commission studied current uses of all single-use plastic bottles on Town property and identified opportunities to reduce single-use plastic bottle use; and 5. Whereby, providing access to tap water should be offered as an alternative to bottled water, in particular; 6. Now therefore, to continue Brewster’s long record of environmental stewardship, the Brewster Select Board hereby adopts the following Regulations.
C.B. Definitions 1. Single-use plastic bottle: Shall mean a formed or molded container comprised predominantly of plastic resin not intended for re-use.
November 2019 29
2. Town: Shall mean Town of Brewster, Massachusetts.
3. Municipal or Town personnel: Shall mean persons who are employed, appointed or elected to serve the Town of Brewster, volunteers, interns, or those who have an employment relationship though contract, lease or permit with the Town.
4. Municipal or Town property: Shall mean municipal buildings or other real property, other than public ways, under the care, custody, and control of the Town of Brewster.
D.C. Regulation 1. The Town of Brewster and Town personnel are prohibited from purchasing with Town funds any beverage in a single-use plastic container after the effective date of this policybylaw. 2. This Policy bylaw does not restrict personal use by Town personnel.
E.D. Enforcement 1. Enforcement of this Policy bylaw shall be the responsibility of the Town Administrator or his/her designee.
F.E. Suspension of the PolicyBylaw 1. If the Town Administrator determines that the cost of implementing and enforcing this policy bylaw has become unreasonable or otherwise impracticable, in his/her sole discretion, then the Town Administrator shall advise the Select Board. The Select Board shall then conduct a public hearing to inform the citizens of such costs to implement the Policybylaw. Following the public hearing, the Select Board may continue this policy in force, modify it or suspend it permanently or for such length of time as it may determine.may place an article on the next Town Meeting warrant to propose any modifications or suspension of this bylaw.
G.F. Exceptions 1. Single-use plastic bottled beverages may be used on municipal property: i. In Fire, Rescue and Police operations to provide water or other plastic- bottled beverages to those needing emergency or medical services or Town personnel and others providing such services. ii. In given situations to protect the public health, safety, and welfare, and no reasonable alternative to bottled beverages regulated by this Policy bylaw will serve the same purpose. iii. Sales occurring subsequent to a declaration of an emergency adversely affecting the availability and/or quality of drinking water to Brewster residents and Town employees or officials, as determined by the Town Administrator, or other duly-authorized Town,
November 2019 30 Commonwealth, or United States official shall be exempt from this Policy until seven days after such declaration has ended.
H.G. New Leases, Permits, and Agreements 1. All new leases, permits, and other agreements entered into by the Town allowing any person or entity to use Town property for purposes that contemplate or would allow the sale or distribution of single-use plastic bottled beverages shall comply with this policybylaw. This requirement shall also apply to any such permit renewed, extended, or materially amended after the effective date of this policybylaw.
I.H. Waivers 1. An entity or individual may request a waiver of this Policy bylaw from the Select Board if they demonstrate that strict application of the requirement would not be feasible, would create an undue hardship or a practical or economic difficulty, or that circumstances otherwise warrant granting of the waiver. i. Such waiver can only be granted provided the entity applying can demonstrate that 90% or more of plastic bottles used are recycled. 2. The Select Board’s decision to grant a waiver shall be in writing and shall be final.
J.I. The Town’s Commitment to Providing Public Water 1. Recognizing that when the availability of single-use plastic bottled water is restricted, alternatives should be offered, the Town will encourage Town personnel, residents, and visitors to choose reusable containers for personal use. 2. It shall be Town policy to provide access to free tap water in as many public areas as possible, to the extent economically feasible and subject to authorization for same. 3. It shall be Town policy that any Town department undertaking a capital improvement in a public space shall install water bottle-filling stations, water bubblers or other potable water access for public use, if the department finds that installation is proximate and feasible with the scale and scope of the capital improvement, subject to authorization for same. 4. The Town shall create an inventory of interior water bubblers and undertake a study to retrofit units with bottle-filling stations or water bubbler/water bottle- filling units. 5. The Town will install water bottle-filling stations at appropriate exterior Town property sites as demand requires and funding permits. 6. The Town will communicate the location of public water bottle-filing stations on its website, local cable television, and/or social media. 7. The Town will educate residents and visitors about the benefits of drinking tap water.
K.J. Implementation
November 2019 31 1. Nothing in this Policy bylaw shall be construed to impair a contract, lease or other legally-binding agreement to which the Town of Brewster is a party on the effective date of the policy.
L.K. Severability 1. If any provision of this Policy shall be held to be invalid by a court of competent jurisdiction, then such provision shall be considered separate and apart from the remaining provisions of this Policybylaw, which shall remain in full force and effect.
M.L. Effective Date 1. This policy bylaw is effective September 1, 2020.
November 2019 32 Appendix G MODERATOR’S RULES REGARDING TOWN MEETING
Priority shall be given to registered voters of the town for admission to all town meetings, whether annual or special meetings. Therefore, the following rules shall apply: 1. Prior to admission to the hall, persons desiring admission shall check in with the Registrars of Voters, who will be present at the main entrance with voter registration lists. 2. Non-voters, who desire to be present, will be seated in the area designated as the non- voter section. If voters present need seating, then the non-voters will have to leave the meeting hall. 3. Non-voters will not address the town meeting without the unanimous consent of all voters present and will not participate in voting.
TOWN MEETING PROCEDURE THE MODERATOR has absolute control of the town meeting.
GENERAL LAWS CHAPTER 39 SECTION 15: The Moderator shall preside and regulate the proceedings, decide all questions of order, and make public declaration of all votes. The Moderator recognizes speakers from the floor, and while they are speaking allows no interruptions except when a point of order is raised.
WHEN A VOTER WISHES TO SPEAK he may rise, say, "Mr. Moderator," and wait for recognition. Then, with the microphone, please give your name. The voter may continue with due regard to reasonable brevity, as long as he speaks directly to the question under discussion.
THERE WILL BE NO SMOKING OR STANDING in the meeting hall.
ANYTIME THE MOTION TO BE VOTED ON IS UNCLEAR, ask the Moderator before voting.
VOTERS WILL PLEASE HOLD THEIR BREWSTER VOTER TAG in their right hand, so that the tellers when counting hand votes will count them.
NO PERSON IS TO INDULGE IN PERSONALITIES OR DEROGATORIES. Let us maintain decorum and reason together.
MOTIONS MAIN MOTIONS are always on articles in the town warrant. They are made, seconded, and then opened for consideration.
SECONDARY MOTIONS are motions which refer to main motions. Secondary motions usually amend, postpone, or limit consideration.
AMENDMENTS may be offered by any voter to the motion under discussion, provided the scope of the original motion is not enlarged or altered. Amendments are seconded and discussed; they require a majority vote to carry (pass). An amendment need not be voted upon, if the proposed change is agreeable to the proponents of original motion. Voters must submit amendments in legible writing.
November 2019 33 POSTPONE TO REFER TO COMMITTEE "COMMIT" if changes in a main motion are numerous, take too much time, or require additional information, it is wise to commit the article to a committee. This secondary motion should specify which board or committee. If proposing a new committee, specify how many members, how appointments are to be made and when the committee should report.
POSTPONE TO A DEFINITE TIME: defers action on a main motion to a stated hour, usually during the meeting. At the hour specified, it is returned to the floor when a motion is made that the deferred article be considered.
"LAY ON TABLE" intends to temporarily lay aside an article. Not debatable; two-thirds vote carries. An article not taken from table before the meeting adjourns is dead. To be considered at a subsequent meeting, it must reappear in the warrant for that meeting.
"TAKE NO ACTION" "PASS OVER" "POSTPONE INDEFINITELY" are debatable motions and require majority vote. The intent is to defeat the motion.
LIMIT CONSIDERATION LIMIT DEBATE. This secondary motion requests a vote to be taken at a specific time. Requires a 2/3 majority vote.
"MOVE THE PREVIOUS QUESTION" demands an immediate vote on any motion under consideration without further debate on the motion. May not be debated or amended. Requires 2/3 vote to carry. If it carries, we vote on the main motion that we voted to end the debate on.
POINT OF ORDER IF A VOTER QUESTIONS THE LEGALITY or propriety of the proceedings, he may rise, interrupt the speaker and say, "Mr. Moderator, I rise to a point of order" or "question of privilege."
VOTES ON MAIN MOTIONS Usually majority of those attending carries (passes).
EXCEPTIONS 2/3 MAJORITY VOTE REQUIRED borrowing of money appropriations for land purchases; land purchase for public domain; sale or abandonment of unneeded land; abandonment of projects for which money has been borrowed; appropriation for celebration of settlement or incorporation; zoning bylaws.
4/5 USUALLY REQUIRED payment of a bill for which insufficient appropriations made in a previous year, at the annual town meeting. A 9/10 vote is required at a special town meeting.
POSTPONE INDEFINITELY requires a majority vote, may be debated, and may not interrupt the speaker.
November 2019 34 Appendix H GLOSSARY OF FINANCIAL TERMS 1. Appropriation – An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. Only town meeting can authorize money appropriated for one purpose to be used for another. Any amount that is appropriated may be encumbered (see encumbrance). Any part of an annual operating appropriation not spent or encumbered by June 30 automatically reverts to the undesignated fund balance that may result in free cash. If departments know of remaining unpaid bills at the close of the fiscal year and properly notifies the Town Accountant (MGL Ch. 41 ss. 58), the departmental appropriation is encumbered. This action extends the annual spending authorization until such time that the bill is paid or it is decided not to spend the funds. If these encumbrances are not acted on within ninety days, the Town Accountant generally notifies the department and closes them out. A special purpose appropriation, on the other hand, may carry forward from year to year until spent for the designated purpose or transferred by town meeting vote to another account. 2. Audit – An examination of systems, procedures, and financial data by a certified public accountant, reporting on the fairness of financial statements and compliance with statutes and regulations. The audit is a valuable management tool for evaluating the fiscal performance of a community. 3. Available Funds – Funds established through previous appropriations or resulting from financial operations. They may be appropriated to meet unforeseen expenses, or large non- recurring or capital expenditures. Examples include free cash, stabilization fund, overlay surplus, water surplus, and enterprise retained earnings. 4. Betterments (Special Assessments) – Whenever a limited area of a community receives benefit from a public improvement (e.g., water, road, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for a proportionate share of the cost of such improvements. The proportionate share may be paid in full, or the property owner may request the assessors to apportion the betterment over a period of up to 20 years. Over the lifetime of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid. 5. Bond – A written promise to pay a specified sum of money, called the face value (par value) or principal amount, at a specified date in the future, called the maturity date, together with periodic interest at a specified rate. The difference between a note and a bond is that the latter runs for a longer period of time. 6. Bond Anticipation Note (Ban) – A short-term note to provide cash for initial project costs issued in anticipation of bond proceeds. BANs may be issued for a period not to exceed five years, provided principal repayment begins after two years. Communities with approved projects on the School Building Assistance (SBA) priority list may defer principal payments up to five years (approved annually in outside sections of the budget). The final maturity date of the project borrowing, beginning from the date the short-term note was issued, may not exceed the term specified by statute. BANs are full faith and credit obligations.
November 2019 35 7. Bond Authorized And Unissued – Bond authorized but not yet sold. Issuance is contingent only on action by the Town Treasurer and a majority of the Board of Selectmen. 8. Bond Counsel – An attorney or law firm engaged to review and submit an opinion on the legal aspects of a municipal bond or note issue. 9. Bond Issue – Generally represents the sale of a certain number of bonds at one time by a governmental unit. 10. Bond Rating (Municipal) – A credit rating to help investors determine the risk of losing money in a given fixed-income investment. Agencies specializing in municipal bonds assign a rating, designated by letters or a combination of letters and numerals, based on their opinion of the future ability, legal obligation, and willingness of a bond issuer to make timely debt service payments. 11. Budget – A plan of financial operation embodying an estimate of proposed revenues and expenditures for a given period and the proposed means of financing them. A budget may be “preliminary” (the financial plan presented to the town meeting), or “final” (the plan approved by that body). The budget should be separated into basic units, either by department, program, or service. Formatting the budget in this way helps local officials and citizens make policy decisions when allocating scarce resources. It is also important to include as much information as possible concerning the output or accomplishments expected of a given program or department during the year. 12. Capital Improvements Program – A comprehensive plan for planning a community’s capital expenditures. 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. The capital program is a plan for capital expenditures that usually extends at least five years beyond the capital budget. 13. Capital Outlay Expenditure Exclusion – A vote by a community at an election to exclude payments for a capital project from the levy limit. The exclusion may temporarily increase the levy above the levy ceiling. 14. Cash – Currency, coin, checks and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits. 15. Cash Management – The process of managing a local government’s money in order to ensure maximum cash availability and maximum yield on short-term investment of idle cash. 16. Cemetery Perpetual Care – Funds donated by individuals for the care of gravesites. According to MGL, funds from this account must be invested and spent as directed by perpetual care agreements. If no agreements exist, the interest (but not principal) may be used as directed by the Cemetery Commissioners for the purpose of maintaining cemeteries. 17. Chapter 90 Highway Funds – The state legislature authorizes and issues transportation capital bonds every few years. In each Transportation Bond, funds are apportioned to communities based upon a formula under the provisions of MGL Ch. 90 ss. 34, hence the terms Chapter 90 funds. The Chapter 90 highway formula is comprised of three variables: local road mileage as certified by the Massachusetts Highway Department (MHD), employment figures from the Department of Employment and Training (DET), and population estimates from the U. S. Census Bureau. Under this formula, those communities with a larger number of road miles receive proportionately more aid than those with fewer road miles. These funds are reimbursed to communities based upon certified expenditure reports submitted to MHD.
November 2019 36 18. Cherry Sheets – Named for the cherry colored paper on which they were originally printed, the Cherry Sheets are the official notification of the next fiscal year’s state aid and assessments to communities and regional school districts from the Commissioner of Revenue. State aid to municipalities and regional school districts consist of two major types – distributions and reimbursement. Distributions provide funds based on formulas while reimbursements provide funds for costs incurred during a period for certain programs or services. In addition, communities may receive “offset items” that must be spent on specific programs. Cherry Sheet assessments are advance estimates of state assessments and charges. Local assessors are required to use these figures in setting the local tax rate. Because these figures are estimates, it should be noted that based upon filing requirements and/or actual information, the final aid or assessment may differ. 19. Cherry Sheet Offset Items – Local aid accounts that may be spent without appropriation in the budget, but which must be spent for specific municipal and regional school district programs. Current offset items include racial equality grants, school lunch grants, and public libraries grants. 20. Collective Bargaining – The negotiations between an employer and union representative regarding wages, hours, and working conditions. 21. Conservation Fund – This fund may be expended for lawful conservation purposes as described in MGL Ch. 40 ss. 8C. It may also be expended for damages related to the taking of land by eminent domain provided that such taking has first been approved by two-thirds vote of town meeting. 22. Contingent Appropriation – An appropriation that authorizes spending for a particular purpose upon the occurrence of a later event. The grant of spending authority made by an appropriation must be certain at the time of the vote and, therefore, contingent appropriations are not generally permissible. Under MGL Ch. 59 ss. 21C(m), however, towns may make appropriations from the tax levy, available funds or borrowing, contingent upon the subsequent passage of a Proposition 2-½ override or exclusion question for the same purpose. 23. Debt Authorization – Formal approval by a two-thirds vote of town meeting to incur debt, in accordance with procedures stated in MGL Ch. 44. 24. Debt Exclusion – A vote by a municipality at an election to exclude debt service payments for a particular capital project form the levy limit. The amount necessary to cover the annual debt service payment is added to the levy limit for the life of the debt only. A debt exclusion may temporarily increase the levy above the levy ceiling. 25. Debt Limit – The maximum amount of debt that a municipality may have authorized for qualified purposes under state law. 26. Debt Service – The cost usually stated in annual terms, of the principal repayment and interest of any particular issue. 27. Deficit – The excess of expenditures over revenues during an accounting period. Also refers to the excess of the liabilities of a fund over its assets. 28. Education Reform Act Of 1993 – An act that seek to remedy educational funding inequities between local communities by providing adequate state funding over a seven year period for all local and regional school districts and by mandating equity based upon a particular community’s ability to pay. One of the Act’s major goals is to improve student achievement. 29. Eminent Domain – The power of a government to take property for public purposes by condemnation provided that fair compensation is paid to the owner. This method is frequently
November 2019 37 used to obtain real property that cannot be purchased from owners by means of a voluntary transaction. 30. Encumbrance – Obligations in the form of purchase orders, contracts, or salary commitments that are chargeable to an appropriation and for which a part of the appropriations is reserved. 31. Estimated Receipts – An estimate of state and local miscellaneous receipts based upon the previous year’s receipts that assessors deduct from the gross amount to be raised in order to arrive at the tax levy. 32. Excess And Deficiency – Also called the “surplus revenue” account, this is the amount by which cash, accounts receivable, and other assets exceed a regional school district’s liabilities and reserves as certified by the Director of Accounts. The calculation is made based upon the balance sheet that is submitted by the district’s auditor, accountant, or comptroller as of June 30. The regional school committee must apply certified amounts exceeding five percent of the district’s prior year operating and capital costs to reduce the assessment on member cities and towns. 33. Excess Levy Capacity – The difference between the levy limit and the amount of real and personal property taxes actually levied in a given year. Annually, the Board of Selectmen must be informed of excess levy capacity and their acknowledgment must be submitted to the Department of Revenue when setting the tax rate. 34. Fiscal Year – Since 1974, the Commonwealth and municipalities have operated on a budget cycle that begins July 1 and ends June 30. The designation of the fiscal year is that of the calendar year in which the fiscal year ends. For example, the 2000 fiscal year is July 1, 1999 to June 30, 2000 and is usually written as FY2000. Since 1976, the federal government has had a fiscal year that begins October 1 and ends September 30. 35. Fixed Costs – Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service or interest costs. 36. Foundation Budget – The target imposed by the Education Reform Act of 1993 for each school district, defining the spending level necessary to provide an adequate education for all students. 37. Free Cash – Unrestricted funds from operations of the previous fiscal year that are certified by the Director of Accounts as available for appropriation. Remaining funds include unexpended free cash from the previous year, receipts in excess of estimates shown on the tax recapitulation sheet, and unspent amounts in budget line-items. Unpaid property taxes and certain deficits reduce the amount that can be certified as free cash. The calculation of free cash is based upon the balance sheet as of June 30, which is submitted by the Town Accountant. A community should maintain a free cash balance to provide a hedge against unforeseen expenditures and to ensure there will be an adequate reserve to prevent sharp fluctuations in the tax rate. Maintenance of an adequate free cash level is not a luxury but a necessary component of sound local fiscal management. Credit rating agencies and other members of the financial community expect municipalities to maintain free cash reserves and make judgments regarding a community’s fiscal stability, in part, on the basis of free cash. 38. Fund – An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations. 39. Fund Accounting – Organizing the financial records of a municipality into multiple funds. A fund is a distinct entity within the municipal government in which financial resources and activity
November 2019 38 (assets, liabilities, fund balances, revenues and expenditures) are accounted for independently in accordance with specific regulations, restrictions and limitations. Examples of funds include the general fund and enterprise funds. 40. General Fund – The fund used to account for most financial resources and activities governed by the normal town meeting appropriation process. 41. General Obligation Bonds – Bonds issued by a municipality that are backed by the full faith and credit of its taxing authority. 42. Hotel/Motel Excise – A local option since 1985 that allows a community to assess a tax on room occupancy. The community may levy up to 4% of the taxable rents of hotels, motels and lodging houses in that community. 43. Indirect Cost – Costs of a service not reflected in the service’s operating budget. An example of an indirect cost of providing water service would be health insurance costs for water department employees. A determination of these costs is necessary to analyze the total cost of service delivery and a Mutual Agreement for reporting and paying indirect costs is required between the Select Board and respective Department / Committee. 44. Interest – Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. 45. Interest Rate – The interest payable, expressed as a percentage of the principal available, for use during a specified period of time. It is always expressed in annual terms. 46. Law Enforcement Trust Fund – A revolving fund established to account for a portion of the proceeds from the sale of property seized from illegal drug-related activities. Funds may be expended to defray certain qualified law enforcement costs as outlined in MGL Ch. 94C ss. 47. Funds from this account may be expended by the Police Chief without further appropriation. 47. Levy – The amount a community raises through the property tax. The levy can be any amount up to the levy limit. 48. Levy Ceiling – The maximum levy assessed on real and personal property may not exceed 2 ½ percent of the total full and fair cash value of all taxable property (MGL Ch. 59 ss. 21C). Property taxes levied may exceed this limit only if the community passes a capital exclusion, a debt exclusion, or a special exclusion. 49. Levy Limit – The maximum amount a community can levy in a given year. The limit can grow each year by 2 ½ percent of the prior year’s levy limit plus new growth and any overrides. The levy limit can exceed the levy ceiling only if the community passes a capital expenditure exclusion, debt exclusion, or special exclusion. 50. Line-Item Budget – A budget that focuses on inputs of categories of spending, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget. 51. Local Aid – Revenue allocated by the commonwealth to cities, towns, and regional school districts. Estimates of local aid are transmitted to cities, towns, and districts annually by the “Cherry Sheets”. Most Cherry Sheet aid programs are considered revenues of the municipality’s or regional school districts’ general fund and may be spent for any purpose, subject to appropriation. 52. Local Receipts – Locally generated revenues, other than real and personal property taxes and enterprise fund revenues. Examples include motor vehicle excise, investment income, hotel/motel tax, fees, rentals, and charges. Annual estimates of local receipts are shown on the tax rate recapitulation sheet.
November 2019 39 53. Motor Vehicle Excise (Mve) – Every motor vehicle and trailer registered in the Commonwealth is subject to the MVE unless expressly exempted. MVE is imposed for the privilege of registering a motor vehicle. Registering a motor vehicle automatically triggers the assessment of the excise. 54. Municipal(S) – Municipal refers to any state or subordinate governmental unit. “Municipals” (i.e., municipal bonds) include not only the bonds of all local subdivisions, such as cities, towns, school districts, special districts, but also bonds of the state and agencies of the state. 55. Municipal Revenue Growth Factor (Mrgf) – An estimate of the percentage change in a municipality’s revenue growth for a fiscal year. It represents the combined percentage increase in the following revenue components; automatic 2 ½ percent increase in the levy limit, estimated new growth, the change in selected unrestricted state aid categories, and the change in selected unrestricted local receipts (Education Reform Act of 1993). 56. Net School Spending (Nss) – School budget and municipal budget amounts attributable to education, excluding long-term debt service, student transportation, school lunches and certain other specified school expenditures. A community’s NSS funding must equal or exceed the NSS Requirement established annually by the Department of Education (DOE) (Education Reform Act of 1993). 57. New Growth – The taxing capacity added by new construction and other increases in the property tax base. New growth is calculated by multiplying all increases in value which are not the result of revaluation by the tax rate of the previous fiscal year, for example, FY2000 new growth is determined by multiplying the value on January 1, 1999 by the FY1999 tax rate. Assessors must submit documentation of new growth to the BLA annually before setting the tax rate. Documentation should be retained for five years in the event of a BLA audit. 58. Operating Budget – A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year. 59. Overlay – (Overlay Reserve or Allowance for Abatements and Exemptions). An account established annually to fund anticipated property tax abatements, exemptions and uncollected taxes in that year. The overlay reserve is not established by the normal appropriation process, but rather is raised on the tax rate recapitulation sheet. 60. Overlay Surplus – Any balance in the overlay account in excess of the amount remaining to be collected or abated can be transferred into this account. Within ten days of a written request by the chief executive officer of a city or town, the Board of Assessors must provide a certification of the excess amount of overlay available to transfer. Overlay surplus may be appropriated for any lawful purpose. At the end of each fiscal year, unused overlay surplus is “closed” to surplus revenue. 61. Override – A vote by a community at an election to permanently increase the levy limit. An override vote may increase the levy limit no higher than the levy ceiling. The override question on the election ballot must state a purpose for the override and the dollar amount). 62. Override Capacity – The difference between a community’s levy ceiling and its levy limit. It is the maximum amount by which a community may override its levy limit. 63. Payments In Lieu Of Taxes – 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. By law, a city or town must make such payment to any other community in which it owns land used for public purposes.
November 2019 40 64. Proposition 2 ½ - M.G.L. c.59, §21C was enacted in 1980 and limits the amount of revenue a city or town may raise from local property taxes each year. This amount is the community’s annual levy limit. The law allows the levy limit to increase each year by 2.5% plus any new growth revenue derived from taxes from new construction and alterations. This amount may not exceed the community’s levy ceiling. Proposition 2 ½ also established two types of voter approved increases in local taxing authority – overrides and exclusions. 65. Receipts Reserved – Proceeds that are earmarked by law and placed in separate accounts for appropriation for particular purposes. For example, parking meter proceeds may be appropriated to offset certain expenses for parking meters and the regulation of parking and other traffic activities. 66. Reserve Fund – An amount set aside annually within the budget of a city (not to exceed 3% of the tax levy for the preceding year) or town (not to exceed 5% 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. 67. Revenue Anticipation Borrowing – Cities, towns and districts may issue temporary notes in anticipation of taxes (TAN’s) or other revenue (RAN’s). The amount of this type of borrowing is limited to the total of the prior year’s tax levy, the net amount collected in motor vehicle and trailer excise in the prior year and payments made by the Commonwealth in lieu of taxes in the prior year. According to MGL Ch. 44 ss. 4, cities, towns and districts may borrow for up to one year in anticipation of such revenue. 68. Revenue Anticipation Note (Ran) – A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations. 69. Revenue Bond – A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation. 70. 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 ss. 52E ½ requires each revolving fund must be established by ordinance or charter and stipulates that each fund must be re-authorized each year at annual town meeting action, and that a limit on the total amount that may be spent form 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 town in the most recent fiscal year, and not more than one percent of the amount raised by taxation may be administered by a single fund. Wages and salaries for full-time employees may be paid from the revolving fund only if the fund is also charged for all associated fringe benefits. Revolving funds for other programs as provided by statute are still allowed, and a departmental revolving fund may be implemented in addition to or in conjunction with other existing statutory revolving funds, provided that the departmental revolving fund does not conflict with provisions of other revolving funds. 71. Sale Of Cemetery Lots Fund – A fund established to account for proceeds of the sale of cemetery lots. The proceeds may only be appropriated to pay for the cost of the land, its care and improvement or the enlargement of the cemetery under provisions of MGL Ch. 144 ss. 15. 72. Stabilization Fund – A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose. Communities may appropriate into this fund in any year an amount and any interest shall be added to and become
November 2019 41 a part of the fund. A two-thirds vote of town meeting is required to appropriate money from the Stabilization Fund. 73. State Aid Anticipation Note (Saan) – A short-term loan issued in anticipation of a state grant or aid (MGL Ch. 44 ss. 6A). 74. State House Notes – Debt instruments for cities, towns, counties and districts certified by the Director of Accounts. State House Notes, payable annually, are usually limited to maturities of five years. The notes are generally less costly and easier to issue than conventional issues for borrowing. They are commonly used for temporary loans and smaller long-term issues. 75. 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. 76. TAX RATE RECAPITULATION SHEET (Also Recap Sheet) – A document submitted by a city or town to the Department of Revenue in order to set a property tax rate. The recap sheet shows all estimated revenues and actual appropriations that affect the property tax rate. The recap sheet should be submitted to the Department of Revenue by September 1 (in order to issue the first-half semiannual property tax bills before October) or by December 1 (in order to issue the third quarterly property tax bills before January 1). 77. Five Year Valuation Certification – The Commissioner of Revenue is required to review local assessments every five years and to certify that they represent FFCV. The Bureau of Local Assessments is responsible for this process. 78. Trust Fund – In general, a fund held for the specific purpose stipulated by a trust agreement. The Town Treasurer acts as a custodian of trust funds and invests and expends such funds as stipulated by trust agreements or 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 non-expendable trust funds, interest but not principal may be expended as directed. 79. Underride – A vote by a community to permanently decrease the tax levy limit. As such, it is the exact opposite of an override. 80. Unfunded Pension Liability – Unfunded pension liability is the difference between the value assigned to the retirement benefits already earned by a municipality’s employees and the assets the local retirement system will have on hand to meet these obligations. The dollar value of the unfunded pension liability is driven by assumptions about interest rates at which a retirement system’s assets will grow and the rate of future costs of living increases to pensioners. 81. Uniform Municipal Accounting System (UMAS) – The Department of Revenue regards UMAS as the professional standard for municipal account system that conforms to Generally Accepted Accounting Principles modern municipal accounting in Massachusetts. Among the benefits of conversion to UMAS is increased consistency in reporting and record keeping and enhanced comparability of data among cities and towns. 82. Unreserved Fund Balance (Surplus Revenue Account) – The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a “stockholders’ equity” account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as “accounts receivable” may be taxes receivable and uncollected. 83. Warrant – An authorization for an action. For example, a town meeting warrant establishes the matters that may be acted upon by that town meeting. A treasury warrant authorizes the
November 2019 42 treasurer to pay specific bills. The assessors’ warrant authorizes the tax collector to collect taxes in the amount and from the persons listed, respectively. 84. Water Surplus – For water departments operating under MGL Ch. 41 ss. 69B, any revenues in excess of estimated water receipts or unspent water appropriations closeout to a water surplus account. Water surplus may be appropriated to fund water-related general and capital expenses or to reduce water rates. 85. Waterways Improvement Fund – An account into which fifty percent of the proceeds of the boat excise is deposited. Use of these proceeds is limited to certain waterway expenses as outlined in MGL Ch. 40 ss. 5G.
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