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Home My Public Portal About2020, May 20- Finance Committee Packet - Revisedbrewstercapecod@gmail.com Finance Committee (Virtual Mtg) Created by: brewstercapecod@gmail.com Time 4pm‎ - ‎5pm‎‎ (Eastern Time - New York) Date Wed May 20, 2020 Description Pursuant to Governor Baker’s March 12, 2020 Order Suspending Certain Provisions of the Open Meeting Law a Pursuant to Governor Baker’s March 12, 2020 Order Suspending Certain Provisions of the Open Meeting Law and his March 15 and March 23, 2020 Orders imposing strict limits on the number of people that may gather in one place, this meeting will be conducted via remote participation to the greatest extent possible. Specific information and the general guidelines for remote participation by members of the public and/or parties with a right and/or requirement to attend this meeting may be found on the Town’s website at www.brewster-ma.gov. For this meeting, members of the public who wish to listen to the audio broadcast may do so via the Town of Brewster website at http: //livestream.brewster-ma.gov or on Channel 18. No in-person attendance of members of the public will be permitted, but every effort will be made to ensure the public can adequately access the proceedings in real time via technological means. The Town has established specific email addresses for each board and committee that will be meeting remotely so that residents can send their brewstercapecod@gmail.com comments in writing either before or during the meeting. In the event we are unable to live broadcast these meetings, despite best efforts, we will post on the Town website an audio recording, transcript, or other comprehensive record of proceedings as soon as possible after the meeting at http://tv. brewster-ma.gov. To submit public comment or questions to the Finance Committee prior to or during the meeting please email to fincommeeting@brewster-ma.gov. REVISED AGENDA 1. Call Meeting to Order 2. TA/FD Update, FY20 Financial Forecast 3. TA/FD Report, FY21 Budget 4. Discuss Potential Dates & Structure Annual Town Meeting 5. Discuss Date & Structure Town Election 6. Audit Committee Report 7. NRHS Building Project Sub-Committee Report. 8. Liaison Reports & Future Meeting Requests. 9. Topics the Chair did not reasonably anticipate. 10. Adjournment Public comment at the discretion of the Chair. My Notes **MEMORANDUM** TO: Brewster Select Board FROM: Mark O’Brien, Golf Director of Operations DATE: April 30, 2020 RE: FY2020 and FY2021 Revised Projections Based on the extraordinary current events concerning the COVID-19 pandemic, I have prepared revised projections for the remainder of FY2020 and for FY2021. When we open, we are proposing a phased in opening based largely on guidance from various regional and national golf associations. Below is a statement from MassGolf regarding the collaboration of these groups: “Mass Golf and the Alliance of Massachusetts Golf Organizations (AMGO) have been and continue to work with government relations experts to not only better understand the current situation in Massachusetts during the COVID-19 era but also in how to best move forward on behalf of the golf community in the Commonwealth. As of April 28, 2020 the Governor has extended the Non-Essential Business Closure to May 18, 2020. They have also created an Economic Advisory Board to help plan for a safe and responsible reopening. With these recent developments, AMGO will help to educate and serve as a resource to our Government Officials on the Economic Advisory Board in hopes to have golf recognized as a safe recreational activity under the appropriate restrictions and guidelines. It is important to remember that we all must work together during this time and respect the Governor’s Executive Orders.” An example of a phased in approach from the PGA of America can be viewed by clicking the link below: https://www.pga.org/coronavirus-resources/Back2Golf I have attached backup data for the summarized projections below. The FY2020 Revised projection is based on my “Best Guess” scenario in the FY2020 COVID projections spreadsheet. It assumes opening on May 18 for members only walking through May 31. Then member and guest play with carts for the month of June. Carts would be single rider only. Fiscal Year 2020:Original Revised Revenues: Budget Projections Season Passes $1,043,000 $1,091,451 Green Fees $1,800,000 $1,435,521 Cart Fees $ 688,000 $ 523,022 Driving Range $ 128,000 $ 103,326 Pro Shop Revenues $ 300,000 $ 214,066 Restaurant Rent $ 37,000 $ 33,202 Short Term Loan Proceeds $ 180,000 $ 0 Total Revenue $4,176,000 $3,400,588 Expenses: Wages $1,447,153 $1,312,316 Operating Expenses $ 904,920 $ 737,232 Pro Shop Purchases $ 230,000 $ 174,407 Fringe Benefits $ 562,308 $ 567,194 Liability & Property Ins. $ 0 $ 0 Debt Service Interest $ 32,538 $ 31,837 Debt Service Principal $ 810,000 $ 810,000 Capital $ 180,000 $ 90,000 Total Expenses $4,166,919 $3,722,986 Surplus/(Deficit) $ 9,081 ($ 322,398) Assumptions: Revenues: 1.Season Passes – With the success of the two-year membership program, before the pandemic we were on target to hit $1,297,000 in this line item. The revised projection assumes approximately a $200,000 drop from this number. 2.Green Fees – The revised projection assumes opening in phases when we are allowed to do so. We assume not allowing guest play until June 1 and we assume a 50% drop off from original June projections. 3.Cart Fees – We assume we will not be allowing carts until June and when we do allow carts we are assuming a 50% drop off from original June projections (assumes one rider per cart) 4.Driving Range – Assumes driving range closed until June 1. Once the range opens we expect normal revenues. 5.Pro Shop Revenues – Assumes pro shop closed through May and 50% reduction of June projections. 6.Restaurant Rent – Assumes restaurant closed through May so loss of that rental income. Normal rent in June. 7.Short Term Loan Proceeds – We had previously decided not to finance this capital, but rather pay from our budget. Expenses: 1.Wages – Assumes not filling superintendent position until fall of 2020; savings realized from delay in hiring back seasonal staff; reduced seasonal staffing when we open. 2.Operating Expenses – I have included a spreadsheet of our operating budget with the projected line item reductions. 3.Pro Shop Purchases – Reflects all purchases made to date and one payment for our handicap service scheduled for May. No further purchases are anticipated. 4.Amount is higher because we had one employee that opted in for health insurance that was not originally budgeted. Also recognizes savings from not filling superintendent position. 5.Insurance and Debt Service – No change. 6.Capital – Purchased pickup truck and grinder equipment, and installed new clubhouse fire alarm system. Deferred well reconditioning and clubhouse gutter and trim repair. The deficit is proposed to be amortized over three years and paid back with golf revenues. Fiscal Year 2021:Original Revised Revenues: Budget Projections Season Passes $ 821,000 $ 821,000 Green Fees $1,763,000 $1,386,000 Cart Fees $ 699,000 $ 688,000 Driving Range $ 132,000 $ 132,000 Pro Shop Revenues $ 300,000 $ 266,000 Restaurant Rent $ 38,000 $ 38,000 Total Revenue $3,753,000 $3,331,000 Expenses: Wages $1,476,611 $1,385,403 Contractual Obligations-Wages $ 48,536 $ 42,208 Operating Expenses $ 915,919 $ 816,220 Pro Shop Purchases $ 230,000 $ 160,000 Fringe Benefits $ 613,668 $ 568,338 Liability & Property Ins. $ 91,080 $ 91,080 Indirect Costs $ 128,790 $ 114,967 OPEB $ 17,277 $ 17,277 Capital $ 170,000 $ 20,000 Payback of Prior Year Deficit $ 107,466 Total Expenses $3,691,881 $3,322,959 Surplus/(Deficit) $ 61,119 $ 8,041 Assumptions: Revenues: 1.Season Passes – No change from original projection as these revenues are not collected until the winter and spring of 2021. Factors in effects of two-year membership program instituted in FY2020. 2.Green Fees – Green fee revenues for the months of July through October are projected to be reduced by 30% from original projections. There is no further adjustment for the months of November – June. 3.Cart Fees – Cart fee revenue for the months of July through October are projected to be reduced by 20% from original projections (member usage is projected to be the same). There is no further adjustment for the months of November – May. In June 2021 I am proposing selling a prepaid cart card – 30 cart rounds for $486 (10% discount off normal rate). I am assuming selling 200 cards for a total of $97,200. I assume about $15,000 would be used in June so net impact to FY21 budget is a positive $82,200. 4.Driving Range – No change projected. 5.Pro Shop Revenues – Pro shop revenue for the months of July through October are projected to be reduced by 20% from original projections. There is no further adjustment for the months of November through June. 6.Restaurant Rent – No change projected. Expenses: 1.Wages – Assumes not filling superintendent position until November of 2020; not filling the proposed Department Assistant position; and reduced part-time seasonal hours. 2.Contractual Obligations – Projected lower to adjust for the open superintendent position. Further reductions are likely pending union negotiations. 3.Operating Expenses – I have included a spreadsheet of our operating budget with the projected line item reductions. 4.Pro Shop Purchases – Reflects reduction in sales as well as good inventory on hand to start FY21 based on purchases made in FY20 before the pandemic. 5.Reflects savings from delay of superintendent hiring, elimination of department assistant position and elimination of a cushion that was in the budget for one additional person. 6.Insurance and OPEB – No change. 7.Capital – Eliminates all capital except the golf operations feasibility study. 8.Indirect Costs – Reduced based on recalculation with revised Town budget. 9.Payback of Prior Year Deficit – Assumes a $322,398 deficit in FY2020 amortized over three years. Before COVID Actual wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending FY20 Proj.Original REVENUES:JUN-MAR 10-Apr 17-Apr 24-Apr 1-May 8-May 15-May 22-May 29-May 5-Jun 12-Jun 19-Jun 26-Jun 30-Jun TOTALS Budget Variance Season Passes 683,451$ 70,628$ 70,628$ 70,628$ 70,628$ 70,628$ 70,628$ 70,628$ 70,628$ 9,800$ 9,800$ 9,800$ 9,800$ 9,800$ 1,297,475$ 1,043,000$ 254,475$ Green Fees 1,300,521$ 5,000$ 12,000$ 13,000$ 16,000$ 30,000$ 20,000$ 45,000$ 70,000$ 45,000$ 55,000$ 55,000$ 75,000$ 40,000$ 1,781,521$ 1,800,000$ (18,479)$ Cart Fees 463,022$ 4,000$ 5,000$ 6,000$ 7,000$ 10,000$ 10,000$ 17,000$ 23,000$ 17,000$ 22,000$ 25,000$ 35,000$ 21,000$ 665,022$ 688,000$ (22,978)$ Driving Range 91,326$ 2,000$ 2,000$ 2,000$ 2,000$ 2,500$ 2,500$ 4,000$ 4,000$ 4,000$ 4,000$ 4,000$ 5,000$ 3,000$ 132,326$ 128,000$ 4,326$ Pro Shop Revenues 186,066$ 4,000$ 4,000$ 4,500$ 4,500$ 7,000$ 8,000$ 8,000$ 9,000$ 9,000$ 9,000$ 11,000$ 11,000$ 8,000$ 283,066$ 300,000$ (16,934)$ Restaurant Rent 28,202$ -$ 1,000$ -$ -$ -$ -$ 4,000$ -$ -$ -$ 5,000$ -$ -$ 38,202$ 37,000$ 1,202$ Short Term Loan Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 180,000$ (180,000)$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 2,752,588$ 85,628$ 94,628$ 96,128$ 100,128$ 120,128$ 111,128$ 148,628$ 176,628$ 84,800$ 99,800$ 109,800$ 135,800$ 81,800$ 4,197,612$ 4,176,000$ 21,612$ EXPENSES: Wages 967,335$ 25,735$ 25,735$ 25,735$ 25,735$ 30,525$ 30,525$ 30,525$ 30,525$ 44,766$ 44,766$ 44,766$ 44,766$ 44,766$ 1,416,205$ 1,447,153$ (30,948)$ Operating Expenses 568,819$ 20,000$ 20,000$ 20,000$ 20,000$ 26,500$ 26,500$ 26,500$ 26,500$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 904,819$ 904,920$ (101)$ Pro Shop Purchases 84,407$ 6,000$ 6,000$ 6,000$ 6,000$ 10,000$ 10,000$ 10,000$ 11,000$ 11,000$ 11,000$ 11,000$ 11,000$ 11,000$ 204,407$ 230,000$ (25,593)$ Fringe Benefits 453,098$ 10,887$ 10,887$ 10,887$ 10,887$ 8,887$ 8,887$ 8,887$ 8,887$ 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ 567,194$ 562,308$ 4,886$ Liability & Property Insurance -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Issuance Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 700$ (700)$ Debt Service Interest 31,837$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 31,837$ 31,838$ (1)$ Debt Service Principal 810,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 810,000$ 810,000$ -$ Capital 70,000$ -$ -$ -$ -$ -$ 20,000$ -$ -$ -$ -$ -$ -$ -$ 90,000$ 180,000$ (90,000)$ TOTAL EXPENSES 2,985,496$ 62,622$ 62,622$ 62,622$ 62,622$ 75,912$ 95,912$ 75,912$ 76,912$ 92,766$ 92,766$ 92,766$ 92,766$ 92,766$ 4,024,462$ 4,166,919$ (142,457)$ SURPLUS/(DEFICIT)(232,908)$ 23,006$ 32,006$ 33,506$ 37,506$ 44,216$ 15,216$ 72,716$ 99,716$ (7,966)$ 7,034$ 17,034$ 43,034$ (10,966)$ 173,150$ 9,081$ 164,069$ Scenario 1 - Member play walking only - pro shop and restaurant closed Actual wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending FY20 Proj. REVENUES:JUN-MAR 3-Apr 10-Apr 17-Apr 24-Apr 1-May 8-May 15-May 22-May 29-May 5-Jun 12-Jun 19-Jun 26-Jun 30-Jun TOTALS Season Passes 683,451$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 961,451$ Green Fees 1,300,521$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,300,521$ Cart Fees 463,022$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 463,022$ Driving Range 91,326$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 4,000$ 4,000$ 4,000$ 5,000$ 3,000$ 111,326$ Pro Shop Revenues 186,066$ -$ -$ -$ -$ -$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 195,066$ Restaurant Rent 28,202$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 28,202$ Short Term Loan Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 2,752,588$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 31,000$ 31,000$ 31,000$ 31,000$ 35,000$ 35,000$ 35,000$ 36,000$ 34,000$ 3,059,588$ EXPENSES: Wages 967,335$ 29,810$ 14,905$ 14,905$ 14,905$ 19,742$ 19,742$ 19,742$ 20,742$ 20,742$ 25,000$ 25,000$ 25,000$ 25,000$ 20,000$ 1,262,570$ Operating Expenses 568,819$ -$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 737,819$ Pro Shop Purchases 84,407$ -$ -$ -$ -$ 72,000$ -$ -$ -$ 18,000$ -$ -$ -$ -$ -$ 174,407$ Fringe Benefits 453,098$ -$ 10,887$ 10,887$ 10,887$ 10,887$ 8,887$ 8,887$ 8,887$ 8,887$ 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ 567,194$ Liability & Property Insurance -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Issuance Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Interest 31,837$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 31,837$ Debt Service Principal 810,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 810,000$ Capital 70,000$ -$ -$ -$ -$ -$ -$ 20,000$ -$ -$ -$ -$ -$ -$ -$ 90,000$ TOTAL EXPENSES 2,985,496$ 29,810$ 38,792$ 38,792$ 38,792$ 115,629$ 41,629$ 61,629$ 42,629$ 60,629$ 45,000$ 45,000$ 45,000$ 45,000$ 40,000$ 3,673,827$ SURPLUS/(DEFICIT)(232,908)$ (29,810)$ (36,792)$ (36,792)$ (36,792)$ (113,629)$ (10,629)$ (30,629)$ (11,629)$ (29,629)$ (10,000)$ (10,000)$ (10,000)$ (9,000)$ (6,000)$ (614,239)$ Scenario 2 - Member play only with carts - pro shop and restaurant closed Actual wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending FY20 Proj. REVENUES:JUN-MAR 3-Apr 10-Apr 17-Apr 24-Apr 1-May 8-May 15-May 22-May 29-May 5-Jun 12-Jun 19-Jun 26-Jun 30-Jun TOTALS Season Passes 683,451$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 1,195,451$ Green Fees 1,300,521$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,300,521$ Cart Fees 463,022$ -$ -$ -$ -$ -$ -$ -$ 6,500$ 6,500$ 6,500$ 6,500$ 6,500$ 6,500$ 6,500$ 508,522$ Driving Range 91,326$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 4,000$ 4,000$ 4,000$ 5,000$ 3,000$ 111,326$ Pro Shop Revenues 186,066$ -$ -$ -$ -$ -$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 195,066$ Restaurant Rent 28,202$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 28,202$ Short Term Loan Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 2,752,588$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 57,000$ 57,000$ 63,500$ 63,500$ 67,500$ 67,500$ 67,500$ 68,500$ 66,500$ 3,339,088$ EXPENSES: Wages 967,335$ 29,810$ 14,905$ 14,905$ 14,905$ 19,742$ 19,742$ 19,742$ 25,000$ 25,000$ 27,000$ 27,000$ 27,000$ 27,000$ 20,000$ 1,279,086$ Operating Expenses 568,819$ -$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 737,819$ Pro Shop Purchases 84,407$ -$ -$ -$ -$ 72,000$ -$ -$ -$ 18,000$ -$ -$ -$ -$ -$ 174,407$ Fringe Benefits 453,098$ -$ 10,887$ 10,887$ 10,887$ 10,887$ 8,887$ 8,887$ 8,887$ 8,887$ 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ 567,194$ Liability & Property Insurance -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Issuance Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Interest 31,837$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 31,837$ Debt Service Principal 810,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 810,000$ Capital 70,000$ -$ -$ -$ -$ -$ -$ 20,000$ -$ -$ -$ -$ -$ -$ -$ 90,000$ TOTAL EXPENSES 2,985,496$ 29,810$ 38,792$ 38,792$ 38,792$ 115,629$ 41,629$ 61,629$ 46,887$ 64,887$ 47,000$ 47,000$ 47,000$ 47,000$ 40,000$ 3,690,343$ SURPLUS/(DEFICIT)(232,908)$ (29,810)$ (36,792)$ (36,792)$ (36,792)$ (113,629)$ 15,371$ (4,629)$ 16,613$ (1,387)$ 20,500$ 20,500$ 20,500$ 21,500$ 26,500$ (351,255)$ Scenario 3 - Member & Guest Play walking only - pro shop and restaurant closed Actual wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending FY20 Proj. REVENUES:JUN-MAR 3-Apr 10-Apr 17-Apr 24-Apr 1-May 8-May 15-May 22-May 29-May 5-Jun 12-Jun 19-Jun 26-Jun 30-Jun TOTALS Season Passes 683,451$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 961,451$ Green Fees 1,300,521$ -$ -$ -$ -$ -$ -$ -$ 11,250$ 17,500$ 11,250$ 13,750$ 13,750$ 18,750$ 10,000$ 1,396,771$ Cart Fees 463,022$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 463,022$ Driving Range 91,326$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 4,000$ 4,000$ 4,000$ 5,000$ 3,000$ 111,326$ Pro Shop Revenues 186,066$ -$ -$ -$ -$ -$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 195,066$ Restaurant Rent 28,202$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 28,202$ Short Term Loan Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 2,752,588$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 31,000$ 31,000$ 42,250$ 48,500$ 46,250$ 48,750$ 48,750$ 54,750$ 44,000$ 3,155,838$ EXPENSES: Wages 967,335$ 29,810$ 14,905$ 14,905$ 14,905$ 19,742$ 19,742$ 19,742$ 21,742$ 21,742$ 30,000$ 30,000$ 30,000$ 30,000$ 20,000$ 1,284,570$ Operating Expenses 568,819$ -$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 737,819$ Pro Shop Purchases 84,407$ -$ -$ -$ -$ 72,000$ -$ -$ -$ 18,000$ -$ -$ -$ -$ -$ 174,407$ Fringe Benefits 453,098$ -$ 10,887$ 10,887$ 10,887$ 10,887$ 8,887$ 8,887$ 8,887$ 8,887$ 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ 567,194$ Liability & Property Insurance -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Issuance Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Interest 31,837$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 31,837$ Debt Service Principal 810,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 810,000$ Capital 70,000$ -$ -$ -$ -$ -$ -$ 20,000$ -$ -$ -$ -$ -$ -$ -$ 90,000$ TOTAL EXPENSES 2,985,496$ 29,810$ 38,792$ 38,792$ 38,792$ 115,629$ 41,629$ 61,629$ 43,629$ 61,629$ 50,000$ 50,000$ 50,000$ 50,000$ 40,000$ 3,695,827$ SURPLUS/(DEFICIT)(232,908)$ (29,810)$ (36,792)$ (36,792)$ (36,792)$ (113,629)$ (10,629)$ (30,629)$ (1,379)$ (13,129)$ (3,750)$ (1,250)$ (1,250)$ 4,750$ 4,000$ (539,989)$ Scenario 4 - Member & Guest Play with carts - pro shop and restaurant open Actual wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending FY20 Proj. REVENUES:JUN-MAR 3-Apr 10-Apr 17-Apr 24-Apr 1-May 8-May 15-May 22-May 29-May 5-Jun 12-Jun 19-Jun 26-Jun 30-Jun TOTALS Season Passes 683,451$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 1,195,451$ Green Fees 1,300,521$ -$ -$ -$ -$ -$ -$ -$ 22,500$ 35,000$ 22,500$ 27,500$ 27,500$ 37,500$ 20,000$ 1,493,021$ 50% Cart Fees 463,022$ -$ -$ -$ -$ -$ -$ -$ 8,500$ 11,500$ 8,500$ 11,000$ 12,500$ 17,500$ 10,500$ 543,022$ 50% Driving Range 91,326$ -$ -$ -$ -$ -$ -$ -$ 4,000$ 4,000$ 4,000$ 4,000$ 4,000$ 5,000$ 3,000$ 119,326$ Pro Shop Revenues 186,066$ -$ -$ -$ -$ -$ 1,000$ 1,000$ 4,000$ 2,500$ 4,500$ 4,500$ 5,500$ 5,500$ 4,000$ 218,566$ 50% Restaurant Rent 28,202$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 5,000$ -$ -$ 33,202$ Short Term Loan Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 2,752,588$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 57,000$ 57,000$ 95,000$ 109,000$ 95,500$ 103,000$ 110,500$ 121,500$ 93,500$ 3,602,588$ EXPENSES: Wages 967,335$ 29,810$ 14,905$ 14,905$ 14,905$ 19,742$ 19,742$ 19,742$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 33,000$ 26,000$ 1,325,086$ Operating Expenses 568,819$ -$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 737,819$ Pro Shop Purchases 84,407$ -$ -$ -$ -$ 72,000$ -$ -$ -$ 18,000$ -$ -$ -$ -$ -$ 174,407$ Fringe Benefits 453,098$ -$ 10,887$ 10,887$ 10,887$ 10,887$ 8,887$ 8,887$ 8,887$ 8,887$ 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ 567,194$ Liability & Property Insurance -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Issuance Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Interest 31,837$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 31,837$ Debt Service Principal 810,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 810,000$ Capital 70,000$ -$ -$ -$ -$ -$ -$ 20,000$ -$ -$ -$ -$ -$ -$ -$ 90,000$ TOTAL EXPENSES 2,985,496$ 29,810$ 38,792$ 38,792$ 38,792$ 115,629$ 41,629$ 61,629$ 54,887$ 72,887$ 53,000$ 53,000$ 53,000$ 53,000$ 46,000$ 3,736,343$ SURPLUS/(DEFICIT)(232,908)$ (29,810)$ (36,792)$ (36,792)$ (36,792)$ (113,629)$ 15,371$ (4,629)$ 40,113$ 36,113$ 42,500$ 50,000$ 57,500$ 68,500$ 47,500$ (133,755)$ Best Guess - Members only, no carts allowed May 18-May 31 with restaurant gran and go only, Play open to members and guests with single rider carts June 1-June 30, restaurant grab and go and limited pro shop access, and restricted driving range use. Actual wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending wk ending FY20 Proj. REVENUES:JUN-MAR 3-Apr 10-Apr 17-Apr 24-Apr 1-May 8-May 15-May 22-May 29-May 5-Jun 12-Jun 19-Jun 26-Jun 30-Jun TOTALS Season Passes 683,451$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 30,000$ 30,000$ 30,000$ 30,000$ 56,000$ 56,000$ 56,000$ 56,000$ 56,000$ 1,091,451$ Green Fees 1,300,521$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 22,500$ 27,500$ 27,500$ 37,500$ 20,000$ 1,435,521$ 50% Cart Fees 463,022$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 8,500$ 11,000$ 12,500$ 17,500$ 10,500$ 523,022$ 50% Driving Range 91,326$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2,000$ 2,000$ 2,000$ 3,000$ 3,000$ 103,326$ Pro Shop Revenues 186,066$ -$ -$ -$ -$ -$ 1,000$ 1,000$ 1,000$ 1,000$ 4,500$ 4,500$ 5,500$ 5,500$ 4,000$ 214,066$ 50% Restaurant Rent 28,202$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 5,000$ -$ -$ 33,202$ Short Term Loan Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 2,752,588$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 31,000$ 31,000$ 31,000$ 31,000$ 93,500$ 101,000$ 108,500$ 119,500$ 93,500$ 3,400,588$ EXPENSES: Wages 967,335$ 29,810$ 14,905$ 14,905$ 14,905$ 19,742$ 20,742$ 20,742$ 21,742$ 29,488$ 33,000$ 33,000$ 33,000$ 33,000$ 26,000$ 1,312,316$ Operating Expenses 568,819$ -$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 13,000$ 12,413$ 737,232$ Pro Shop Purchases 84,407$ -$ -$ -$ -$ 72,000$ -$ -$ -$ 18,000$ -$ -$ -$ -$ -$ 174,407$ Fringe Benefits 453,098$ -$ 10,887$ 10,887$ 10,887$ 10,887$ 8,887$ 8,887$ 8,887$ 8,887$ 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ 567,194$ Liability & Property Insurance -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Issuance Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service Interest 31,837$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 31,837$ Debt Service Principal 810,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 810,000$ Capital 70,000$ -$ -$ -$ -$ -$ -$ 20,000$ -$ -$ -$ -$ -$ -$ -$ 90,000$ TOTAL EXPENSES 2,985,496$ 29,810$ 38,792$ 38,792$ 38,792$ 115,629$ 42,629$ 62,629$ 43,629$ 69,375$ 53,000$ 53,000$ 53,000$ 53,000$ 45,413$ 3,722,986$ SURPLUS/(DEFICIT)(232,908)$ (29,810)$ (36,792)$ (36,792)$ (36,792)$ (113,629)$ (11,629)$ (31,629)$ (12,629)$ (38,375)$ 40,500$ 48,000$ 55,500$ 66,500$ 48,087$ (322,398)$ rev. 04/30/20 Expended thru March FY20 Budget Balance through March % of Budget Spent Pojected spending April-June Total FY20 Projected Spending Projected FY20 ending balance % of Budget Spent WAGES Full-time Maintenance 447,238.30$ 616,957.00$ 169,718.70$ 72.5%141,079.68$ 588,317.98$ 28,639.02$ 24.0% Part-time Maintenance 166,482.83$ 301,767.00$ 135,284.17$ 55.2%61,275.00$ 227,757.83$ 74,009.17$ 26.9% Full-time Administrative 184,170.99$ 253,962.00$ 69,791.01$ 72.5%69,791.12$ 253,962.11$ (0.11)$ 27.5% Part-time Administrative 130,127.33$ 209,623.00$ 79,495.67$ 62.1%50,000.00$ 180,127.33$ 29,495.67$ 27.8% Overtime 31,365.19$ 47,638.00$ 16,272.81$ 65.8%13,580.00$ 44,945.19$ 2,692.81$ 30.2% Longevity 7,950.00$ 17,206.00$ 9,256.00$ 46.2%9,256.00$ 17,206.00$ -$ 53.8% SUBTOTAL 967,334.64$ 1,447,153.00$ 479,818.36$ 66.8%344,981.80$ 1,312,316.44$ 134,836.56$ 26.3% GENERAL EXPENSES Clothing-Maintenance 5,830.65$ 8,500.00$ 2,669.35$ 68.6%2,600.00$ 8,430.65$ 69.35$ 30.8% Clothing-Administrative -$ 2,000.00$ 2,000.00$ 0.0%-$ -$ 2,000.00$ #DIV/0! Oil/Grease-Maintenance 2,628.41$ 3,000.00$ 371.59$ 87.6%300.00$ 2,928.41$ 71.59$ 10.2% Diesel Fuel 9,514.97$ 13,500.00$ 3,985.03$ 70.5%4,000.00$ 13,514.97$ (14.97)$ 29.6% Heating-Maintenance 1,668.79$ 3,000.00$ 1,331.21$ 55.6%900.00$ 2,568.79$ 431.21$ 35.0% Heating-Clubhouse 7,087.93$ 11,000.00$ 3,912.07$ 64.4%3,000.00$ 10,087.93$ 912.07$ 29.7% Gasoline-Maintenance 7,913.77$ 11,500.00$ 3,586.23$ 68.8%3,500.00$ 11,413.77$ 86.23$ 30.7% Electricity-Maintenance 3,324.06$ 6,000.00$ 2,675.94$ 55.4%1,200.00$ 4,524.06$ 1,475.94$ 26.5% Electricity-Clubhouse 27,797.72$ 36,000.00$ 8,202.28$ 77.2%7,000.00$ 34,797.72$ 1,202.28$ 20.1% Electricity-Irrigation 14,768.25$ 22,000.00$ 7,231.75$ 67.1%3,000.00$ 17,768.25$ 4,231.75$ 16.9% Electricity-Driving Range 2,848.95$ 4,000.00$ 1,151.05$ 71.2%600.00$ 3,448.95$ 551.05$ 17.4% R & M Equipment 68,632.31$ 75,000.00$ 6,367.69$ 91.5%6,000.00$ 74,632.31$ 367.69$ 8.0% R & M Irrigation 18,483.74$ 30,000.00$ 11,516.26$ 61.6%6,000.00$ 24,483.74$ 5,516.26$ 24.5% Professional/Technical 1,610.38$ 4,500.00$ 2,889.62$ 35.8%5,000.00$ 6,610.38$ (2,110.38)$ 75.6% Phone-Maintenance 422.19$ 600.00$ 177.81$ 70.4%200.00$ 622.19$ (22.19)$ 32.1% Phone-Clubhouse 608.84$ 850.00$ 241.16$ 71.6%200.00$ 808.84$ 41.16$ 24.7% Alarm-Maintenance 963.40$ 1,100.00$ 136.60$ 87.6%-$ 963.40$ 136.60$ 0.0% Alarm-Clubhouse 672.00$ 2,000.00$ 1,328.00$ 33.6%-$ 672.00$ 1,328.00$ 0.0% Office Supplies-Admin.8,509.47$ 9,000.00$ 490.53$ 94.5%500.00$ 9,009.47$ (9.47)$ 5.5% Score Cards 1,610.00$ 3,600.00$ 1,990.00$ 44.7%-$ 1,610.00$ 1,990.00$ 0.0% Maintenance Supplies 6,885.23$ 8,000.00$ 1,114.77$ 86.1%500.00$ 7,385.23$ 614.77$ 6.8% Range Supplies 5,933.71$ 8,000.00$ 2,066.29$ 74.2%2,000.00$ 7,933.71$ 66.29$ 25.2% Computer Services 4,494.30$ 7,000.00$ 2,505.70$ 64.2%2,500.00$ 6,994.30$ 5.70$ 35.7% Office Supplies-Maint.693.10$ 500.00$ (193.10)$ 138.6%-$ 693.10$ (193.10)$ 0.0% Custodial Supplies/Services 14,342.90$ 16,000.00$ 1,657.10$ 89.6%3,000.00$ 17,342.90$ (1,342.90)$ 17.3% Rubbish Removal/Sanit.17,163.33$ 22,500.00$ 5,336.67$ 76.3%6,000.00$ 23,163.33$ (663.33)$ 25.9% Seed & Sod 9,227.92$ 25,000.00$ 15,772.08$ 36.9%5,000.00$ 14,227.92$ 10,772.08$ 35.1% Tee & Green 2,160.51$ 8,000.00$ 5,839.49$ 27.0%1,000.00$ 3,160.51$ 4,839.49$ 31.6% Landscaping -$ 5,000.00$ 5,000.00$ 0.0%2,000.00$ 2,000.00$ 3,000.00$ 100.0% Topsoil & Sand 25,051.42$ 30,000.00$ 4,948.58$ 83.5%4,000.00$ 29,051.42$ 948.58$ 13.8% Fertilizer 38,784.00$ 80,000.00$ 41,216.00$ 48.5%30,000.00$ 68,784.00$ 11,216.00$ 43.6% Fungicide 21,639.72$ 135,000.00$ 113,360.28$ 16.0%18,000.00$ 39,639.72$ 95,360.28$ 45.4% Insecticides 2,580.32$ 15,000.00$ 12,419.68$ 17.2%-$ 2,580.32$ 12,419.68$ 0.0% Soil Amendments 62,709.45$ 50,000.00$ (12,709.45)$ 125.4%-$ 62,709.45$ (12,709.45)$ 0.0% Riding Cart Lease 81,271.40$ 126,000.00$ 44,728.60$ 64.5%37,000.00$ 118,271.40$ 7,728.60$ 31.3% Clbhse Furnish/Repair 21,522.54$ 30,000.00$ 8,477.46$ 71.7%3,000.00$ 24,522.54$ 5,477.46$ 12.2% Credit Card Expense 48,861.78$ 50,000.00$ 1,138.22$ 97.7%5,000.00$ 53,861.78$ (3,861.78)$ 9.3% In State Travel-Maint.440.16$ 450.00$ 9.84$ 97.8%-$ 440.16$ 9.84$ 0.0% Meetings/Travel-Maint.55.00$ 2,000.00$ 1,945.00$ 2.8%-$ 55.00$ 1,945.00$ 0.0% Meetings/Travel-Admin.124.28$ 500.00$ 375.72$ 24.9%-$ 124.28$ 375.72$ 0.0% Dues Subscripts-Maint.30.00$ 1,520.00$ 1,490.00$ 2.0%1,000.00$ 1,030.00$ 490.00$ 97.1% Dues Subscripts-Admin.2,270.00$ 2,300.00$ 30.00$ 98.7%-$ 2,270.00$ 30.00$ 0.0% Adverts/Markt/Promo 17,095.58$ 35,000.00$ 17,904.42$ 48.8%5,000.00$ 22,095.58$ 12,904.42$ 22.6% SUBTOTAL 568,232.48$ 904,920.00$ 336,687.52$ 62.8%169,000.00$ 737,232.48$ 167,687.52$ 22.9% GRAND TOTAL 1,535,567.12$ 2,352,073.00$ 816,505.88$ 65.3%513,981.80$ 2,049,548.92$ 302,524.08$ 25.1% FY 2020 PROJECTED FY2020 BUDGET - rev. 04/30/20 FY 2021 Original Projections by monthrev.04/30/20 REVENUES:JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN TOTALS Season Passes 15,000$ -$ 18,000$ 2,000$ -$ -$ -$ 150,000$ 200,000$ 250,000$ 150,000$ 36,000$ 821,000$ Green Fees 480,000$ 430,000$ 240,000$ 120,000$ 15,000$ 5,000$ 3,000$ 2,000$ 8,000$ 45,000$ 165,000$ 250,000$ 1,763,000$ Cart Fees 180,000$ 150,000$ 96,000$ 50,000$ 15,000$ 2,000$ 1,000$ 1,000$ 4,000$ 20,000$ 80,000$ 100,000$ 699,000$ Driving Range 34,000$ 28,000$ 15,000$ 6,000$ 2,000$ 1,000$ 1,000$ 1,000$ 2,000$ 9,000$ 15,000$ 18,000$ 132,000$ Pro Shop Revenues 55,000$ 50,000$ 35,000$ 20,000$ 10,000$ 10,000$ 4,000$ 5,000$ 6,000$ 20,000$ 40,000$ 45,000$ 300,000$ Restaurant Rent 5,000$ 5,000$ 5,000$ 5,000$ 3,000$ 5,000$ -$ -$ -$ 1,000$ 4,000$ 5,000$ 38,000$ Short Term Loan Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 769,000$ 663,000$ 409,000$ 203,000$ 45,000$ 23,000$ 9,000$ 159,000$ 220,000$ 345,000$ 454,000$ 454,000$ 3,753,000$ EXPENSES: Wages 164,000$ 164,000$ 144,000$ 124,000$ 114,000$ 94,000$ 94,000$ 80,000$ 94,000$ 104,000$ 124,000$ 225,147$ 1,525,147$ Operating Expenses 60,000$ 140,000$ 110,000$ 50,000$ 75,000$ 40,000$ 45,000$ 35,000$ 55,000$ 85,000$ 110,000$ 110,919$ 915,919$ Pro Shop Purchases 30,000$ 50,000$ 30,000$ 30,000$ 3,000$ 2,000$ -$ -$ -$ 20,000$ 35,000$ 30,000$ 230,000$ Fringe Benefits 613,668$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 613,668$ Liability & Property Insurance 91,080$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 91,080$ OPEB 17,277$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 17,277$ Indirect Costs 128,790$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 128,790$ Debt Service -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Capital -$ -$ -$ -$ 170,000$ -$ -$ -$ -$ -$ -$ -$ 170,000$ TOTAL EXPENSES 1,104,815$ 354,000$ 284,000$ 204,000$ 362,000$ 136,000$ 139,000$ 115,000$ 149,000$ 209,000$ 269,000$ 366,066$ 3,691,881$ SURPLUS/(DEFICIT)(335,815)$ 309,000$ 125,000$ (1,000)$ (317,000)$ (113,000)$ (130,000)$ 44,000$ 71,000$ 136,000$ 185,000$ 87,934$ 61,119$ FY 2021 Projections by month REVISED FOR COVID REVENUES:JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN TOTALS Season Passes 15,000$ -$ 18,000$ 2,000$ -$ -$ -$ 150,000$ 200,000$ 250,000$ 150,000$ 36,000$ 821,000$ Green Fees 337,000$ 302,000$ 169,000$ 85,000$ 15,000$ 5,000$ 3,000$ 2,000$ 8,000$ 45,000$ 165,000$ 250,000$ 1,386,000$ Cart Fees 145,000$ 120,000$ 78,000$ 40,000$ 15,000$ 2,000$ 1,000$ 1,000$ 4,000$ 20,000$ 80,000$ 182,000$ 688,000$ Driving Range 34,000$ 28,000$ 15,000$ 6,000$ 2,000$ 1,000$ 1,000$ 1,000$ 2,000$ 9,000$ 15,000$ 18,000$ 132,000$ Pro Shop Revenues 44,000$ 40,000$ 28,000$ 16,000$ 8,000$ 10,000$ 4,000$ 5,000$ 6,000$ 20,000$ 40,000$ 45,000$ 266,000$ Restaurant Rent 5,000$ 5,000$ 5,000$ 5,000$ 3,000$ 5,000$ -$ -$ -$ 1,000$ 4,000$ 5,000$ 38,000$ Short Term Loan Proceeds -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Miscellaneous -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL REVENUES 580,000$ 495,000$ 313,000$ 154,000$ 43,000$ 23,000$ 9,000$ 159,000$ 220,000$ 345,000$ 454,000$ 536,000$ 3,331,000$ EXPENSES: Wages 144,000$ 144,000$ 124,000$ 104,000$ 104,000$ 94,000$ 94,000$ 70,000$ 96,000$ 106,000$ 127,000$ 220,611$ 1,427,611$ Operating Expenses 49,000$ 119,000$ 99,000$ 39,000$ 59,000$ 29,000$ 29,000$ 33,000$ 54,000$ 84,000$ 109,000$ 113,220$ 816,220$ Pro Shop Purchases 15,000$ 20,000$ 10,000$ 10,000$ 3,000$ 2,000$ -$ -$ -$ 20,000$ 40,000$ 40,000$ 160,000$ Fringe Benefits 568,338$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 568,338$ Liability & Property Insurance 91,080$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 91,080$ OPEB 17,277$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 17,277$ Indirect Costs 114,967$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 114,967$ Payback of Prior Deficit 107,466$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 107,466$ Capital 20,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 20,000$ TOTAL EXPENSES 1,127,128$ 283,000$ 233,000$ 153,000$ 166,000$ 125,000$ 123,000$ 103,000$ 150,000$ 210,000$ 276,000$ 373,831$ 3,322,959$ SURPLUS/(DEFICIT)(547,128)$ 212,000$ 80,000$ 1,000$ (123,000)$ (102,000)$ (114,000)$ 56,000$ 70,000$ 135,000$ 178,000$ 162,169$ 8,041$ EXPENDED FY2017 EXPENDED FY2018 EXPENDED FY2019 APPROP. FY2020 REQUESTED FY2021 REVISED FY2021 SAVINGS WAGES Full-time Maintenance 547,282$ 563,501$ 573,351$ 616,957$ 617,630$ 583,164$ 34,466$ Part-time Maintenance 223,099$ 240,563$ 280,357$ 301,767$ 305,271$ 285,000$ 20,271$ Full-time Administrative 232,625$ 238,714$ 245,278$ 253,962$ 276,534$ 252,993$ 23,541$ Part-time Administrative 225,675$ 223,655$ 206,468$ 209,623$ 211,467$ 198,536$ 12,931$ Overtime 45,146$ 49,044$ 44,033$ 47,638$ 47,638$ 47,638$ -$ Longevity 16,859$ 15,902$ 16,525$ 17,206$ 18,072$ 18,072$ -$ Contracual Obligations -$ -$ -$ -$ 48,536$ 42,208$ 6,328$ SUBTOTAL 1,290,686$ 1,331,380$ 1,366,012$ 1,447,153$ 1,525,148$ 1,427,611$ 97,537$ GENERAL EXPENSES Clothing-Maintenance 7,453$ 9,085$ 10,357$ 8,500$ 8,500$ 8,500$ -$ Clothing-Administrative -$ 1,657$ -$ 2,000$ 2,000$ 2,000$ -$ Oil/Grease-Maintenance 1,474$ 2,142$ 4,104$ 3,000$ 3,000$ 3,000$ -$ Diesel Fuel 9,086$ 12,033$ 14,759$ 13,500$ 17,117$ 10,000$ 7,117$ Heating-Maintenance 2,355$ 2,992$ 2,909$ 3,000$ 3,000$ 3,000$ -$ Heating-Clubhouse 11,261$ 11,264$ 11,933$ 11,000$ 11,000$ 11,000$ -$ Gasoline-Maintenance 7,195$ 11,796$ 12,245$ 11,500$ 10,082$ 8,500$ 1,582$ Electricity-Maintenance 9,423$ 6,481$ 5,291$ 6,000$ 6,000$ 6,000$ -$ Electricity-Clubhouse 43,087$ 36,459$ 36,191$ 36,000$ 36,000$ 36,000$ -$ Electricity-Irrigation 27,985$ 21,434$ 20,661$ 22,000$ 22,000$ 22,000$ -$ Electricity-Driving Range 6,779$ 3,824$ 3,669$ 4,000$ 4,000$ 4,000$ -$ R & M Equipment 72,346$ 90,095$ 80,149$ 75,000$ 80,000$ 80,000$ -$ R & M Irrigation 61,244$ 39,280$ 31,904$ 30,000$ 35,000$ 30,000$ 5,000$ Professional/Technical 1,778$ 3,352$ 3,842$ 4,500$ 4,500$ 4,500$ -$ Phone-Maintenance 636$ 668$ 628$ 600$ 600$ 600$ -$ Phone-Clubhouse 966$ 980$ 912$ 850$ 850$ 850$ -$ Alarm-Maintenance 1,141$ 1,084$ 1,454$ 1,100$ 1,100$ 1,100$ -$ Alarm-Clubhouse 4,525$ 5,746$ 5,367$ 2,000$ 1,100$ 1,100$ -$ Office Supplies-Admin.8,346$ 9,116$ 8,705$ 9,000$ 9,000$ 8,000$ 1,000$ Score Cards 3,480$ 3,220$ 3,859$ 3,600$ 3,600$ 3,600$ -$ Maintenance Supplies 8,876$ 10,582$ 12,206$ 8,000$ 8,000$ 8,000$ -$ Range Supplies 10,061$ 7,646$ 9,362$ 8,000$ 8,000$ 8,000$ -$ Computer Services 7,173$ 6,676$ 6,860$ 7,000$ 7,000$ 7,000$ -$ Office Supplies-Maint.409$ 375$ 210$ 500$ 500$ 500$ -$ Custodial Supplies/Services 6,577$ 10,899$ 19,320$ 16,000$ 20,000$ 20,000$ -$ Rubbish Removal/Sanit.15,421$ 19,886$ 23,613$ 22,500$ 26,000$ 26,000$ -$ Seed & Sod 35,383$ 24,061$ 12,388$ 25,000$ 20,000$ 20,000$ -$ Tee & Green 8,419$ 4,708$ 11,269$ 8,000$ 8,000$ 4,000$ 4,000$ Landscaping 2,957$ 3,633$ 4,407$ 5,000$ 5,000$ 4,000$ 1,000$ Topsoil & Sand 22,291$ 57,659$ 27,427$ 30,000$ 30,000$ 20,000$ 10,000$ Fertilizer 72,922$ 88,862$ 77,784$ 80,000$ 80,000$ 75,000$ 5,000$ Fungicide 129,432$ 94,907$ 99,220$ 135,000$ 120,000$ 100,000$ 20,000$ Insecticides 11,784$ 10,347$ 14,857$ 15,000$ 15,000$ 10,000$ 5,000$ Soil Amendments 55,312$ 43,865$ 51,894$ 50,000$ 50,000$ 45,000$ 5,000$ Riding Cart Lease 119,986$ 119,986$ 119,986$ 126,000$ 111,000$ 111,000$ -$ Clbhse Furnish/Repair 35,416$ 56,343$ 31,015$ 30,000$ 35,000$ 30,000$ 5,000$ Credit Card Expense 46,496$ 46,461$ 48,924$ 50,000$ 52,000$ 42,000$ 10,000$ In State Travel-Maint.705$ -$ 677$ 450$ 450$ 450$ -$ Meetings/Travel-Maint.858$ 1,404$ 1,125$ 2,000$ 2,000$ 2,000$ -$ Meetings/Travel-Admin.199$ 537$ 316$ 500$ 500$ 500$ -$ Dues Subscripts-Maint.1,356$ 2,525$ 740$ 1,520$ 1,520$ 1,520$ -$ Dues Subscripts-Admin.2,255$ 2,518$ 2,270$ 2,300$ 2,300$ 2,300$ -$ Adverts/Markt/Promo 67,173$ 31,374$ 22,554$ 35,000$ 50,000$ 30,000$ 20,000$ OSHA Training 2,500$ 2,500$ -$ Environmental Monitoring 2,700$ 2,700$ -$ SUBTOTAL 942,021$ 917,958$ 857,361$ 904,920$ 915,919$ 816,220$ 99,699$ GRAND TOTAL 2,232,707$ 2,249,338$ 2,223,372$ 2,352,073$ 2,441,067$ 2,243,831$ 197,236$ GOLF DEPARTMENT - FY 2021 COVID BUDGET - rev 04/30/20 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Office of: Select Board Town Administrator May 5, 2020 Marie Jane Handy, Director of Accounts, Division of Local Services Massachusetts Department of Revenue Division of Local Services, Bureau of Accounts 100 Cambridge Street, 7th Floor Boston, MA 02114 Re: Request for Amortization of Revenue Deficit in Golf Special Revenue Fund under Chapter 53, section 7, of An Act to Address Challenges Faced by Municipalities and State Authorities Resulting from COVID-19 Dear Ms. Handy, Where As: On March 10, 2020 Governor Charlie Baker declared a State of Emergency due to the outbreak of the 2019 novel Coronavirus (“COVID-19”) On March 24, 2020 The Department of Public health announced a Stay-at-Home advisory, directed by Governor Charlie Baker, as a result of the COVID19 pandemic. Subsequently, Governor Charlie Baker issued an order on March 23, 2020 that designated COVID-19 Essential Services. All businesses and organizations that do not provide COVID-19 Essential Services are temporarily closed. This Order has been extended through May 4, 2020. On March 16, 2020 The Town of Brewster Select Board and Board of Health voted to officially close all town offices until further notice. This includes the town municipal golf course, “The Captains Golf Course”. On April 7th the Brewster Town Administrator, Peter Lombardi, instituted an immediate spending freeze for all non COVID-19 related expenses for all town departments through 6/30/2020. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Office of: Select Board Town Administrator The closure of the golf course has created a large revenue shortfall for FY20. The Golf Course Director of Operations, Mark O’Brien, has cut all non-essential services and costs. There are however some expenses that cannot be avoided, such as wages for full-time staff, and essential maintenance for the greens, which if not performed, would cost more in repairs or replacement. In spite of the reduction in expenses, it is not enough to offset the lack of revenues. As the weeks go by, and the gap between revenues and expenses widens; an ever growing fund balance deficit needs to be addressed. The Town of Brewster Golf Special Revenue Fund currently anticipates a FY20 deficit of $300-600k depending on how long the current restrictions remain in place and to what extent they are eased over time. The Town of Brewster is requesting your permission to amortize this deficit in the Golf Special Revenue fund under Ch53 section 7, of the Act to Address Challenges Faced by Municipalities and State Authorities Resulting from COVID-19. Approval was sought and granted from the Brewster Select Board at their May 4th meeting. Thank you, Peter Lombardi, Town Administrator, Town of Brewster, MA Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator CC: Mimi Bernardo, Finance Director; Donna Kalinick, Assistant Town Administrator; Susan Broderick, Assistant Town Administrator RE: Additional Recommended Changes to FY21 Operating Budget DATE: April 26, 2020 In the month since the Finance Team made a series of changes to the FY21 Operating Budget and recommended FY19 Free Cash appropriations, we have continued to monitor potential revenue impacts of the coronavirus pandemic. At this time, given all of the uncertainty about how our state and local economy will fare in the months ahead and based on recent revised revenue projections of state officials and industry professionals, we are now recommending the follow changes be made to the FY21 Operating Budget. Revenues Lower FY21 revenue projections and levy capacity by $496,542 in total, including: Reduce Local Receipts by $256,128; initial FY21 local receipts were based on 95% of 3 year average of local receipt actuals (exempting miscellaneous non- recurring revenues); new local receipts projections are based on 90% of 3 year average of local receipt actuals; major drivers of local receipt totals are motor vehicle excise tax ($1.5+M), traditional room/lodging excise tax ($1+M), license/permit fees, including beach stickers (~$750k), and transfer station revenues, including resident stickers and bag fees (~$500k). FY19 actual local receipt totals were $5.6+M. Revised FY21 local receipt estimates are $4.6M, or 18.3% lower than FY19 actuals. Reduce Short-term Rental Revenues by $150,000; initial FY21 estimates were $250k; revised FY21 estimate is $100k; FY20 actuals through Q3 are between $360k and $620k (DOR reporting on these figures remains inconsistent); while currently prohibited from operating (with limited exemptions) Office of: Select Board Town Administrator per the Governor’s essential services order, we do not anticipate this will remain the case through June 2021. Reduce New Growth by $25,000; initial FY21 estimates were $175k; revised FY21 estimate is $150k; certifying new growth for FY21 from construction that has been completed through December 31, 2019 requires a certain level of on- site verification by our consultants and Assessing Department staff which has been hindered due to the current essential services order and general considerations of resident and staff health; given the uncertainty around when the extent to which this work can be completed by the August 2020 deadline, we have made a slight reduction to our estimate, with the understanding that this figure may be revisited in the months ahead depending on how circumstances change over time; new growth is traditionally conservatively estimated, with 3 year average actuals of $344k. Reduce State Aid by $38,384; at the April 14, 2020 State Economic Roundtable, state revenue estimates were anticipated to decrease by ~15% and statewide unemployment rates were projected to rise above 15%; FY21 state aid projections have been reduced to reflect FY19 actuals; Brewster’s cherry sheet receipts only total $1.8M, so we should not be disproportionately impacted by whatever reductions are made even if they are dramatic. Reduce Water & Golf Indirect Charges by a total of $27,030; initial FY21 indirects were based on the addition of a new Human Resources Department; these reductions reflect our plan to remove these personnel changes from our FY21 Operating Budget and the associated decrease in total expenses charged to both Water and Golf. Expenses Lower FY21 recommended expenses by $489,999 in total, including: Reduce DPW Road Maintenance expense line by $50,000, from $100k to $50k; DPW incurs ~$100k in routine road maintenance costs to cover street sweeping, catch basin cleaning, line striping, removal of debris, etc.; these have historically been paid through Road Maintenance and Drainage capital project articles; these recurring expenses were shifted to the FY21 Operating Budget to normalize these costs; we recommend increasing the DPW Road Maintenance Capital article by $50k to cover this operating budget reduction; we can revisit our approach in FY22. Reduce DPW Tree Removal expense line by $15,000, to $0; the same rationale applies here as above, with a corresponding need to add a FY19 Free Cash appropriation to cover these necessary costs. Reduce DPW Irrigation Maintenance expense line by $15,000, to $0;the same rationale applies here as above, with a corresponding need to add a FY19 Free Cash appropriation to cover these necessary costs. Reduce IT Computer Supplies expense line by $15,000, from 21,500 to $6,500; the same rationale applies here as above, with a corresponding need to add a FY19 Free Cash appropriation to cover these necessary costs; in total, we are proposing to shift $95k from the FY21 Operating Budget to the Spring 2020 Capital Project articles to be funded with FY19 Free Cash (see attached summary of all changes to that article). Reduce DPW Solid Waste expense line by $20,000, from $320k to $300k; as discussed during the FY21 budget development process, this line item has been chronically underfunded in recent years; while this new figure does not represent a return to our initial two-phased approach to addressing this structural deficit, we expect that there may be a minor shortfall here to close FY21 which will be covered by other available funds; FY18 and FY19 actuals have averaged $280k; of course, there is tremendous uncertainty around this entire industry at this time and we are currently offering only trash and recycling disposal (no fee items) at our transfer station. Reduce Legal expense by $10,000, from $175k to $165k; FY18 and FY19 legal actuals have totaled $137k and $113k respectively. Reduce Liability Insurance expense by $20,000, from $465k to $445k; reduction possible based on receiving actual figures for our property, liability and worker’s compensation coverages through MIIA. Reduce Utilities expense line by $20,000, from $445k to $425k; reduction possible based on recent gas and diesel bid results which came in much lower than originally anticipated due to current market conditions. Eliminate new Human Resources Department proposal in its entirety, resulting in a total reduction in expenses of $128,295; original plan included shifting the Assistant Town Administrator for Personnel and Social Services to serve as the HR Director, adding a part-time, 19 hour/week Departmental Assistant to serve as an HR Generalist, and backfilling the 2nd Assistant Town Administrator position with a new Project Manager position (1.5 new FTEs); the $10k capital request to renovate the mailroom in Town Hall to serve as the HR Office remains in place to ensure that improvements to confidentiality in personnel matters are made even though these staffing changes will not be possible at this time; in addition, we are in the process of securing state grant funding through the Community Compact program for a comprehensive, third-party HR audit so that we will be prepared to address this organizational need when possible in the coming years. Reduce Ladies Library personnel line by $4,492, from $494k to $490k; eliminate planned increase of 8 hours to Assistant Reference Librarian position, half of which was to be covered by the Town’s Operating Budget; position will remain at 27 hours/week, one of three such benefitted but not full-time Library positions. Reduce Building Department personnel line by $13,382, from $412k to $398k; reduction possible based on savings from recent personnel changes (no change to FTE count). Reduce combination (TBD) of Fringe Benefits (Contractual Obligations) expense line and transfer to General Stabilization by a total of $221,830; subject to Select Board policy direction; with union contracts set to expire in June 2020, all wage adjustments outside of contractual step obligations were accounted for in a single Contractual Obligations line item for FY21 totaling $397k; while contract negotiations were based on certain compensation parameters at the time, the economic landscape has obviously changed dramatically; the Town had already proposed a one-year contract, which gives both parties flexibility for FY22 compensation; we still plan to complete the Compensation and Classification Plan project this calendar year so we will have updated job descriptions and wage data for all employees; with school union contracts expiring in June 2020 as well, any increase in compensation should be equitable for both town and school employees in FY21; in seeking to build our reserves, we have already planned to transfer $600k from FY19 Free Cash to the General Stabilization fund, bringing that balance to $3.1+M; in March 2020, we recommended that the $150k transfer to Capital Stabilization and $150k transfer to the Affordable Housing Trust be allocated instead to the General Stabilization account ($300k in total); any additional appropriations in next year’s Operating Budget will both increase our capacity to respond to severe FY21 revenue shortfalls and provide us with greater budgetary flexibility/capacity for FY22. Increase Fuel Assistance expense line by $10,000, from $10k to $20k; we expect demand for this assistance to increase based on economic hardship for our residents. Increase Veterans expense line by $10,000, from $100k to $110k;we expect demand for Chapter 115 veterans benefits to increase based on economic hardship for eligible veterans. Increase Reserve Fund expense line by $23k, from $102k to $125k; with so much uncertainty around COVID-response related expenses and potential reimbursements for such, we want to increase our internal capacity to cover these costs as needed without requiring the approval of Town Meeting. The net effect of these proposed changes is an overall reduction of almost half a million dollars in our recommended FY21 Operating Budget and an additional $6k in anticipated unused levy capacity (currently $44k in total). Since it is unclear when Town Meeting may be held and what additional information we may learn in the intervening weeks or months, we may further revise these recommendations over time, but probably not significantly so. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator CC: Mimi Bernardo, Finance Director; Donna Kalinick, Assistant Town Administrator; Susan Broderick, Assistant Town Administrator RE: Additional Recommended Changes to FY21 Budget DATE: March 27, 2020 Following up on our initial discussion on March 16 regarding several changes to warrant articles related to FY19 Free Cash appropriations and the FY21 operating budget in response to the potential financial impacts of the coronavirus pandemic, I wanted to clarify our recommendation and rationale. As you know, based on current (FY20) capital needs for small/medium projects, our FY19 Free Cash balance, several larger capital projects anticipated in the next 5 years, and the Select Board’s stated commitment to increase funding in support of affordable housing, we recommended appropriating $350k and $250k of available Free Cash to the Capital (Investment) Stabilization account and Brewster Affordable Housing Trust (AHT) respectively. In addition, in building the FY21 operating budget, we included another $150k for each of these purposes, largely covered by the $250k in new short-term rental revenues projected for FY21. In total, we had planned to recommend that Town Meeting appropriate $900k to these two accounts this spring - $400k to the AHT and $500k to Capital Stabilization. These recommendations were consistent with the Town’s financial reserve policies and the Select Board’s FY20-21 Strategic Plan. However, in light of recent developments, we are now recommending that all $900k be directed to our General Stabilization fund, which has a current balance of just over $2.5M (or ~5.5% of our FY20 General Fund operating budget). While that balance is also in line with our financial policies and national best practices in municipal finance, given the current economic uncertainties for both this fiscal year and next, we believe that carrying a balance of $3.4M in the General Stabilization fund is prudent at this time. As I mentioned at our meeting on March 16, our FY20 and FY21 budgets are premised on projected revenues of approximately $5M in local receipts. As you know, the primary drivers of local receipts are lodging tax receipts (including short-term rentals), Office of: Select Board Town Administrator meals tax receipts, and motor vehicle excise tax receipts – all of which will likely be negatively impacted by the pandemic. While I referenced a 20% reduction in local receipts on the 16th, that was in no way meant to convey that we were adjusting our local receipt projections downward by $1M for FY21. It is far too early to project the short- and medium-term impacts of the pandemic on these receipt totals. In addition, it is important to note that our FY21 operating budget is based on just over 90% of FY19 local receipt actuals (almost $5.7M). This budget building strategy demonstrates the value in conservatively estimating revenue sources that are sensitive to economic pressures such as what we will likely experience in the coming months. Accordingly, we are not, at this time, suggesting any other changes to the FY21 operating budget. We will be reviewing the remaining Capital and Special Project articles for our upcoming Town Meeting (date still TBD) and will let you know if we have any recommended changes to those. On a related note, Governor Baker and the state legislature are close to approving legislation that would allow municipalities the ability to amortize any deficit spending over the next three fiscal years – another option that will be available to us as we work through these anticipated financial challenges. Thankfully, we are already relatively well-positioned to do so and these recommended appropriations will serve to strengthen that position. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator CC: Mimi Bernardo, Finance Director; Donna Kalinick, Assistant Town Administrator; Susan Broderick, Assistant Town Administrator RE: Recommended Changes to Spring 2020 Capital Plan Requests DATE: April 26, 2020 In addition to the recommended changes to the use of FY19 Free Cash made in March, reallocating $600k to General Stabilization instead of $250k to the Affordable Housing Trust and $350k to Capital Stabilization, the Finance Team has revisited all of our initial recommendations for the Capital and Special Project warrant article and are now advising that the following changes be made: Eliminate $20,000 for Human Resources Audit; anticipate state grant funding through the Community Compact best practices program will cover the full costs of this project. Eliminate $16,000 for Drummer Boy Park Gazebo and Lighting Upgrades; prospects for holding large public events at Drummer Boy park this summer remains unknown; this project will be revisited in Spring 2021. Eliminate $43,000 for Walkers Pond Water Quality; initial data gathering will be conducted this summer using $3k in existing Department of Natural Resource funds; this project will be revisited in Spring 2021. Reduce Elementary School HVAC/Plumbing/Electrical Repairs and Painting by a total of $37,500 (half of their original request); $12,500 and $25,000 respectively would still be included in this article for these purposes; these are standing requests and prior year balances may be utilized if necessary. Add $50,000 for DPW Road Maintenance, $15,000 for DPW Tree Removal, $15,000 for DPW Irrigation Maintenance, and $15,000 to IT Capital ($95,000 in total); these funds have been eliminated from the FY21 Operating Budget to balance the budget based on reduced revenue projections but reflect actual and ongoing operating costs and so must be funded. Office of: Select Board Town Administrator Add new $30,000 article for Beach Nourishment; this article will have to be replenished after preparations to our beaches are completed in anticipation of Summer 2020. These changes have a net effect of increasing the total amount of Free Cash to be transferred to cover this Capital and Special Project article by a total of $8,500, from $972k to $980k. If all are approved, a balance of $951,630 in FY19 Free Cash will remain, which would be consistent with our target goal of 2-2.5% of the annual general fund operating budget (approximately $850k to $1.050M for FY20). REVISED SPRING 2020 CAPITAL PROJECT RECOMMENDATIONS Dept Project Funding Source FY 2020 (Spring) SB General Stabilization FC 600,000 DNR Beach Renourishment FC 30,000 IT Payroll/HR Software Upgrade FC 25,000 IT Regional Planimetrics Project FC 35,569 IT Technology Upgrades/Replacement FC 15,000 FACILITIES Town Hall Office Reconfiguration FC 10,000 ELEM Combined Technology FC 65,000 ELEM Combined HVAC/Plumbing/Electrical Repairs FC 25,000 ELEM Combined Painting Int/Ext FC 50,000 ELEM Stony Brook School Roof Repairs FC 15,000 COA Hazardous Waste Remediation & Re-insulation FC 30,000 DPW Tree Removal FC $15,000 DPW Road Maintenance Drainage FC $50,000 DPW Irrigation Maintenace FC $15,000 FREE CASH TOTAL 980,569$ WATER Construction Account Water Reserves 180,000 WATER Land Acquisition for Water Protection Water Reserves 70,000 WATER 2011 Utility Truck Water Reserves 60,000 WATER Well #3 Pump Replacement Water Reserves 40,000 WATER Well #6 Pump Replacement Water Reserves 40,000 WATER Well #3 Cleaning Project Water Reserves 40,000 WATER Well #6 Cleaning Project Water Reserves 40,000 WATER RESERVES TOTAL 470,000$ GOLF Reel Grinding Equipment**Golf Operating 26,554 GOLF Pick Up Truck **Golf Operating 45,000 GOLF Clubhouse Fire Alarm System**Golf Operating 20,000 FY 2016 Budget FY 2016 Actuals FY 2017 Budget FY 2017 Actuals FY 2018 Budget FY 2018 Actuals FY 2019 Budget FY 2019 Actuals FY 2020 Budget FY 2021 Projection FY 2021 Recommended REVENUES Real Estate Taxes Prior Yr Property Tax Limit 27,622,908 27,622,908 28,517,123 28,517,123 29,589,263 29,589,263 30,648,080 30,648,080 31,766,927 33,070,100 33,179,671 2.5% Levy Growth 690,573 690,573 712,928 712,928 739,732 739,732 766,202 766,202 794,173 826,753 829,492 New Growth 175,000 203,642 200,000 359,212 175,000 319,085 160,239 354,749 200,000 175,000 150,000 Operating Override 0 0 0 0 0 0 0 0 309,000 0 0 Levy Limit 28,488,481 28,517,123 29,430,051 29,589,263 30,503,995 30,648,080 31,574,521 31,769,031 33,070,100 34,071,853 34,159,163 Debt Exclusions- Town 979,348 979,348 761,949 761,949 1,462,481 1,462,481 1,931,715 1,931,715 2,388,797 1,602,115 1,602,115 Debt Exclusions- Schools 0 0 0 0 0 0 0 0 0 416,500 417,645 Nauset HS Building Debt Exclusion 0 0 0 0 0 0 0 0 0 0 0 Cape Cod Comm. Asses.149,025 149,025 152,751 152,751 156,807 156,807 160,727 160,727 168,354 172,563 172,563 Current Yr Property Tax Levy 29,616,854 29,645,496 30,344,751 30,503,963 32,123,283 32,267,368 33,666,963 33,861,473 35,627,251 36,263,030 36,351,486 Other Revenues Cherry Sheet (State Aid)1,738,130 1,753,639 1,788,487 1,803,736 1,823,400 1,816,675 1,840,629 1,843,319 1,868,238 1,896,262 1,843,319 Estimated Local Receipts 3,841,999 4,710,901 3,900,277 4,981,841 4,821,120 5,369,046 5,134,184 5,641,090 4,608,942 4,797,593 4,610,308 Short Term Rentals Revenue 0 0 0 0 0 0 0 0 0 250,000 100,000 Free Cash 0 0 0 0 0 0 0 0 0 0 0 Overlay Surplus 375,000 375,000 125,000 125,000 0 0 0 0 50,000 0 0 Transfers In To General Fund Waterways RRFA 0 0 0 0 0 0 0 0 5,000 0 0 Cable RRFA 12,000 12,000 13,000 13,000 0 0 0 0 7,200 7,200 7,200 Telecomm. Revolving 66,300 66,300 67,626 67,626 0 0 0 0 65,000 66,625 66,625 Road Betterments RRFA 165,819 165,819 145,882 145,882 0 0 0 0 151,436 102,623 136,224 Ambulance RRFA 298,810 298,810 300,410 300,410 0 0 0 0 0 448,550 700,550 Transfer fr Special Revenue 398,253 398,253 365,953 365,953 0 0 0 0 154,400 0 0 Bond Premium Amortization 0 0 47,814 47,814 0 0 0 0 35,810 32,371 32,371 Indirect Costs from Water 0 0 0 0 0 0 0 0 0 130,000 130,026 Indirect Costs from Golf 0 0 0 0 0 0 0 0 0 100,000 114,967 TOTAL REVENUES 36,513,165 37,426,218 37,099,200 38,355,225 38,767,803 39,453,089 40,641,776 41,345,882 42,573,277 44,094,254 44,093,076 EXPENDITURES Cherry Sheet Charges 599,255 636,425 656,880 611,991 635,036 657,501 679,088 615,511 624,563 633,931 657,402 Overlay Reserve 400,000 412,995 400,000 436,078 200,000 216,477 200,000 211,554 400,000 250,000 100,000 Operating Budget General Govt 1,946,446 1,789,171 2,013,959 1,791,960 2,125,908 1,954,177 2,339,099 2,119,077 2,143,191 2,158,755 2,247,665 Public Safety 5,129,014 5,020,002 5,307,505 5,192,549 5,256,274 5,218,174 5,447,941 5,374,323 5,874,780 6,342,920 6,559,064 Education 17,817,809 17,275,649 17,983,836 17,352,360 18,440,571 17,709,775 19,130,846 18,504,660 19,591,056 20,080,832 20,705,721 Public Works 1,626,464 1,625,790 1,787,379 1,714,798 1,848,681 1,950,561 2,080,586 1,934,113 1,892,521 1,954,101 2,100,375 Human Services 540,249 535,344 583,080 568,983 703,465 695,681 755,990 749,734 839,506 849,849 866,485 Culture & Recreation 696,566 685,639 711,924 706,498 803,774 798,220 892,494 868,383 910,426 915,080 908,567 Debt 1,168,462 1,168,909 1,445,918 1,669,624 1,509,449 1,614,449 2,313,310 2,233,660 2,899,521 2,284,085 2,122,287 Local Assessments 0 0 0 0 11,280 11,280 12,190 12,190 15,840 15,840 15,840 Employee Benefits 4,939,408 4,810,102 5,310,580 5,178,097 5,488,935 5,327,971 5,826,281 5,614,244 6,365,746 7,315,373 6,422,647 Utilities 482,816 403,238 430,088 365,104 337,123 289,636 456,473 374,315 417,171 425,514 425,171 Liability Insurance 391,689 389,991 460,050 421,309 426,616 421,409 437,789 387,455 393,000 412,605 445,000 Subtotal Operating Expenses:34,738,923 33,703,835 36,034,319 34,961,282 36,952,077 35,991,333 39,692,999 38,172,153 41,342,758 42,754,956 42,818,821 Transfer to Capital Stabilization 0 Transfer to Housing Trust 0 Transfer to OPEB Trust 222,671 Transfer to Stabilization 250,000 TOTAL EXPENDITURES 35,738,178 34,753,255 37,091,199 36,009,352 37,787,113 36,865,311 40,572,087 38,999,218 42,367,321 43,638,887 44,048,894 REVENUES less EXPENDITURES 774,987 2,672,963 8,001 2,345,873 980,690 2,587,778 69,689 2,346,664 205,956 455,367 44,182 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator CC: Mimi Bernardo, Finance Director; Donna Kalinick, Assistant Town Administrator; Susan Broderick, Assistant Town Administrator; Colette Williams, Town Clerk; Charles Sumner, Moderator; Amy von Hone; Health Director RE: Potential Alternative Town Meeting Date(s) DATE: May 1, 2020 Since Chapter 53 of the Acts of 2020 was signed into law on April 3, towns now have discretion to hold their Annual Town Meeting after June 30. Other provisions of that legislation permit the approval of a so-called 1/12 budget by the Select Board on a monthly basis if budgetary appropriations have not been made by Town Meeting for FY21. With Governor Baker’s extension of his essential services order and stay-at-home advisory through at least May 18 and after consulting with all relevant town officials (cc’ed), we are recommending that our Annual Town Meeting be tentatively scheduled for either of these two dates in early fall: Monday September 28 or Monday October 5. It is important to note that the State Senate plans to take up and is expected to approve some version of the attached legislation in the next few weeks. This legislation would give towns with an open Town Meeting format the option to reduce their quorum to 10% of current levels (ie. 20 residents in our case) to vote on a warrant that would only include budgetary matters. While these options may work for some municipalities, they would likley preclude any votes on the Nauset High School project and would obviously dramatically reduce citizen engagement on any number of important matters currently included in our warrant. In terms of the Nauset High School project vote, Wellfleet and Eastham have set October 15 as their back-up Town Meeting dates if they are unable to meet in June. I am currently unaware of contingency dates for Orleans. We are still working with school and state officials in an attempt to have the ballot question for that project on the November ballot in all four member towns. Office of: Select Board Town Administrator 617.556.0007 | 1.800.548.3522 | www.k-plaw.com | ©2020 KP Law, P.C. Municipal Relief Legislation Passed by State Legislature April 3, 2020 While there certainly is no “good” time for a pandemic, the timing of the novel coronavirus, COVID-19, outbreak has presented some particularly unique challenges for towns, given such upcoming events as annual elections, town meetings, the budget setting process, and tax deadlines. On April 3, 2020, the Governor signed Chapter 53 of the Acts of 2020, entitled “An Act to Address Challenges Faced by Municipalities and State Authorities Resulting from COVID-19 ” (Act), which affords municipalities relief in key areas, summarized below. In the event normal governmental operations continue to be delayed throug h the spring, this legislation provides municipalities with some flexibility to address local concerns presented by the virus outbreak. Except as otherwise provided below, the Act is effective immediately. Town Meeting (Sections 1-4 of the Act) Many towns have, or are considering, postponing upcoming spring annual and special town meetings. While the existing Governor’s ban on gatherings of more than 10 people does not apply to town meetings, social and physical distancing protocols make in-person town meetings impractical, to say the least, and there is no present legal authorization allowing town meetings to be conducted by virtual or remote means. Our prior eUpdate entitled “Governor Baker Declares a State of Emergency in Response to Spread of Novel Coronavirus COVID-19,” explains the processes for postponing town meetings. Those processes vary, depending upon whether the warrant has been posted or not. If the warrant has been posted, one option for rescheduling the meeting is for the Moderator to declare a recess and continuation of town meeting, as explained in our Informational Guide, “G.L.c.39, 10A Process for Continuing Town Meeting in the Case of Inclement Weather or Public Safety Emergency.”1 The Act amends G.L. c.39, §9 to now allow for annual town meetings to be conducted past June 30th where there is an “immediate threat to the health or safety of persons or property” that prevents the completion of town meeting on or before June 30 and the Governor has declared a State of Emergency as a result of that threat. The Act also amends G.L.c.39, §10A to expressly provide that, in the event of a weather-related or public health or safety emergency, the Moderator (or if there is no Moderator, the board of selectmen/selectboard) may issue more than one Declaration of Recess and Continuance, provided that each declaration is for no longer than 30 1 The other option is for the meeting to actually convene on the scheduled date and be continued to a later date certain. 617.556.0007 | 1.800.548.3522 | www.k-plaw.com | ©2020 KP Law, P.C. days, and cannot continue more than 30 days after the Governor rescinds a previously -declared State of Emergency. These provisions are retroactively effective as of March 10, 2020. Importantly, these statutory amendments do not expire once the Governor rescinds the present State of Emergency. Fiscal Year Budget (Sections 5-8 of the Act) General Provisions Regarding Adoption of a Budget in a State of Emergency (Section 5) The Act amends G.L.c.44, §31, so that if a town or district is unable to approve a budget for the upcoming Fiscal Year by June 30th due to a public health or safety emergency that delays the holding of a town or district meeting, the Department of Revenue, Director of Accounts is authorized to “approve expenditures, from any appropriate fund or account, of an amount sufficient for the operations of the town or district during the month of July not less than 1/12 of the total budget approved by the town or district in the most recent fiscal year,” upon request by, and pursuant to a plan approved by, the board of selectmen, selectboard, town council, or district commissioners. This so-called “1/12th budget” may continue for each successive month that the emergency prevents adoption of the Fiscal Year budget. The Act authorizes the Director of Accounts to issue rules or regulations in this regard. Fiscal Year 2021 Budget (Sections 6 & 8) With respect to Fiscal Year 2021 only, if the adoption of an annual budget in a city, town or district is delayed beyond June 30, 2020, as a result of the Governor’s March 10, 2020 declaration of a state of emergency or the COVID-19 outbreak, the Act permits the Director of Accounts to authorize a city, town or district to use “free cash” certified as of July 1, 2019, as a funding source for the city, town or district’s fiscal year 2021 expenditures, including, but not limited to, funds in an enterprise fund or special revenue account. The Act authorizes the Director of Accounts to issue rules or regulations in this regard. Furthermore, where a Fiscal Year 2021 budget is not adopted by June 30th because of the current COVID-19 virus outbreak, a city, town or district may continue to expend monies from existing revolving funds established under G.L.c.44, §53E½ at the prior Fiscal Year 2020 levels. At the time the city, town or district adopts a Fiscal Year 2021 budget, its legislative body must also approve the Fiscal Year 21 spending limits for these revolving funds. Amortization of Fiscal Year 2020 Budget Deficit (Section 7) If the current COVID-19 related State of Emergency results in deficient spending in Fiscal Year 2020 (including, but not limited to, deficits in an enterprise fund or special revenue account), the Act permits a city, town or district to amortize this deficit over Fiscal Years 2021 to 2023, inclusive, either in equal installments or more rapidly. 617.556.0007 | 1.800.548.3522 | www.k-plaw.com | ©2020 KP Law, P.C. A deficit amortization schedule must be adopted by the board of selectmen/selectboard; the city council (with the mayor's approval when required by law), town council, or district prudential committee/commission, as applicable, prior to the setting of the Fiscal Year 2021 tax rate. The Act authorizes the Commissioner of Revenue to issue guidelines or instructions in this regard. “Chapter Lands” (Section 9 of the Act) The so-called “chapter lands” statutes, G.L.c.61, 61A, and 61B, provide preferential property tax benefits to landowners who make a long-term commitment to dedicate their real property for qualifying forest, recreational, or farming purposes. In exchange, the municipality in which the property is located has a “right of first refusal” or option to purchase the land, in certain cases where the property owner plans a change of use. Typically, a municipality wishing to exercise this right of first refusal must do so within statutorily -required time frames, upon being notified of the property owner’s intent to remove the property from chapter lands designation. The Act suspends these time frames for a period of 90 days after the Governor’s termination of the current State of Emergency. State and Local Taxes (Sections 10-12 of the Act) The “Chief Executive Officer” of a city or town2, or a district, may extend tax deadlines, as follows: 1. The date real estate and personal property taxes are due from May 1 to a date not later than June 1, 2020; 2. The date real estate and personal property taxes are due, after credit is given for the preliminary tax payments previously made, for cities and towns with quarterly payments from May 1 to a date not later than June 1, 2020; 3. In the event an additional notice of preliminary tax requiring a third quarter preliminary installment payment is issued by a city or town, the due date the entire notice shall be due from May 1 to a date not later than June 1, 2020; 4. The date bills for taxes assessed for omitted property (G.L.c.59, §75) or incorrectly valued property (G.L.c.59, §76) are sent from May 1 to a date not later than June 1, 2020; 5. The date real estate and personal property taxes are due for cities and towns with semi -annual payments from April 1 to a date not later than June 1, 2020; 6. The date an application for exemption of taxes is due from April 1 to a d ate not later than June 1, 2020. 2 Generally, the mayor in a city and the board of selectmen/selectboard in a town unless some other municipal office is designated to be the chief executive officer under the provisions of a local charter or special act. 617.556.0007 | 1.800.548.3522 | www.k-plaw.com | ©2020 KP Law, P.C. No other due dates of any other tax payment, abatement, or exemption may be extended unless authorized by this section (Section 10) of the Act. Similarly, the Chief Executive Officer of a city or town, or prudential committee/commission of a district, may waive the payment of interest and other penalty in the event of late payment of any excise, tax, betterment assessment or apportionment, water rate, annual sewer use, or other charge added to a tax for any payments with a due date on or after March 10, 2020. Of note, this waiver may only be given if payment is made after its due date but before June 30, 2020. No essential services (such as water service, trash collection or electricity) may be terminated by a city or town due to a resident’s failure to pay these taxes or fees, if nonpayment resulted from a “demonstrated inability to pay” due to the COVID-19 outbreak or the Governor’s declaration of a State of Emergency. This “inability to pay” shall include demonstrated financial hardship of a resident, due to events such as loss of employment or serious illness or death of someone within the home (Section 11). Finally, the Act codifies the Department of Revenue’s previously-announced extension of the state tax return filing deadline for calendar year 2019, from April 15, 2020 to July 15, 2020. (Section 12). Take-out/Delivery of Beer (Malt Beverages) and Wine (Section 13 of the Act) The Act also authorizes any establishment licensed to sell alcoholic beverages or only wines and malt beverages on-premises, to now sell wine or beverages only for off-premises consumption, during the Governor’s March 10, 2020 declared State of Emergency, subject to the following conditions: 1. No sales shall be made to anyone under the age of 21, and no delivery shall be made without verification that the person receiving the order is at least 21; 2. The wine shall be sold in its original, sealed container and the malt beverage shall be sold in a sealed container; 3. The wine or malt beverage shall be sold as part of the same transaction as the purchase of food, provided that any order that includes wine or malt beverages shall be placed no later than the hour the establishment is licensed to sell alcohol, or midnight, whichever is earlier; and 4. A customer shall be limited to 192 ounces of malt beverage and 1.5 liters of wine per transaction. Relaxation of Statutory Limits on Post-Retirement Work (Section 14 of the Act) Wide spread exposure to COVID-19 can have severe impacts upon municipal workforces, particularly where multiple members of the same office or department are required to self -quarantine. Retired former government employees can provide a valuable resource in filling unanticipated absences in existing workforces. However, persons retired in accordance with G.L.c.32 are limited by statute in the total number of hours they may work for 617.556.0007 | 1.800.548.3522 | www.k-plaw.com | ©2020 KP Law, P.C. a public sector entity, and the total compensation they may receive from that public sector entity, in a single calendar year, without impacting their pensions. To address potential shortages in municipal staffing as a result of COVID-19, the Act temporarily eliminates these hours and earnings caps,3 but only for time worked by retirees during the Governor’s declared State of Emergency. It does not appear that this legislation permits retired police and fire fighters receiving a pension who are over the age of 65 (and thus subject to a mandatory retirement age under state law) to return to work as a police officer or fire fighter, although in our opinion, such persons could work for a public sector employer in another capacity where there is no mandatory retirement age. Finally, this relaxation of post-retirement work limitations does not apply to persons receiving a disability retirement under any general or special law. Extension of Permit Deadlines (Section 17 of the Act) Land use and other permit granting boards and commissions have been particularly challenged by the limitations imposed in response to the COVID -19 virus outbreak. While the Governor’s March 12, 2020 “Order Suspending Certain Provisions of the Open Meeting Law, G.L.c.30A, §20” temporarily authorizes the conduct of public meetings and hearings via virtual or remote means, under certain conditions, compliance with statutory d eadlines for action in the permitting context can still be difficult, impractical, and in some cases, impossible. In recognition of these specific challenges, the Act extends certain statutory deadlines for permit granting authorities to comply with their legal obligations to process and decide on permit applications. A detailed explanation of these extensions can be found here. We will continue to keep you updated on additional developments in the face of this rapidly evolving pandemic. A reminder that we have established a Coronavirus “hotline”, at coronavirusinfo@k-plaw.com. A dedicated team of our attorneys is available through this “hotline” e-mail address to answer the most frequently-asked legal questions arising from COVID-19. One of these designated attorneys will respond promptly to your inquiries. In some instances, you may be referred to your primary contact or other attorney with whom you work on a regular basis, and you should of course feel free to contact these attorney(s) directly with COVID-19 related questions. Disclaimer: This information is provided as a service by K P Law, P.C. This information is general in nature and does not, and is not intended to, constitute legal advice. Neither the provision nor receipt of this information creates an attorney-client relationship with KP Law, P.C. Whether to take any action based upon the information contained herein should be determined only after consultation with legal counsel. 3 No more than 960 hours in a calendar year, provided that the earnings paid to the retiree, when added to their pension allowance, does not exceed the salary that is being paid for the position from which they retired plus $15,000, except that in the first 12 m onths immediately following retirement, the total post-retirement earnings and pension allowance combined may not exceed the salary that is being paid for the position from which the person was retired. See G.L.c.32, §91(b). ARTICLE I Annual Town Meeting [Adopted 3-8-1938 ATM, Art. 34] §48-1.Designation of time.[Amended 3-3-1941 ATM, Art. 24; 3-3-1953 ATM, Art. 31;5-8-1958 STM, Art. 1;3-2-1965 ATM, Art. 54;5-14-1984 STM, Art. 2;5-11-1987 ATM, Art. 90; 5-14-1990 ATM, Art. 16;10-19-1992 FYTM, Art. 2;11-21-1994, FYTM, Art. 8;11-14-2005 FYTM, Art. 14;11-13-2006 FYTM, Art. 14;9-2-2015 FYTM, Art. 11;12-3-2018 FYTM, Art. 9] The Town will hold two regularly scheduled Town Meetings.The Spring Annual Town Meeting for the transaction of all business for the town,other than matters to be determined by ballot,shall be held on the first Monday in May at 6:00 p.m.or such later time as set forth in the warrant for the Annual Town Meeting.The Annual Election for the election of officers and such matters as are by law determined by ballot shall be held on the third Tuesday in May.Whenever the Annual Election for the election of officers and such matters as are by law determined by ballot falls fewer than two weeks after the scheduled beginning of the Spring Annual Town Meeting then the Annual Election shall be held on the fourth Tuesday in May.The Special Town Meeting will be held between the first week of October and the first week of December. §48-1 §48-1 :1 Archived: Wednesday, May 20, 2020 1:49:20 PM From: Peter Lombardi Se nt: Fri, 1 May 2020 14:14:10 To: Robin Young Subject: FW: Feedback on next municipalities related bill Se nsitivity: Normal Attachments: S2673 SWM Summary (1).pdf; #18 Peter Lombardi Town Administrator Town of Brewster 508-896-3701 x. 1128 Effective March 16, 2020, until further notice: In light of the COVID-19 pandemic, Brewster Town Offices will be CLOSED TO THE PUBLIC. The Town Administration staff are working remotely. If you need assistance, please call (508) 896-3701 ext. 1128 and leave a message with your name, phone number and reason for calling. Or, contact us by email at townadmin@brewster-ma.gov and we will respond promptly. From: Johnson, Patrick (SEN) [mailto:Patrick.Johnson@masenate.gov] Sent: Friday, May 1, 2020 1:49 PM To: Rae Ann Palmer <rpalmer@truro-ma.gov>; Dan Hoort <dan.hoort@wellfleet-ma.gov>; jbeebe@eastham-ma.gov; jgoldsmith@chatham-ma.gov; esullivan@town.dennis.ma.us; dknapik@yarmouth.ma.us; rccollins@mashpeema.gov; Libby Gibson <LGibson@nantucket-ma.gov>; Jen Rand <townadmin@westtisbury-ma.gov>; rwhritenour@oakbluffsma.gov; John Grande, Town Administrator <jgrande@tisburyma.gov>; townadministrator@aquinnah-ma.gov; Ells, Mark <Mark.Ells@town.barnstable.ma.us>; jhagerty@edgartown-ma.us; townadministrator@chilmarkma.gov; jkelly@town.orleans.ma.us; Peter Lombardi <plombardi@brewster-ma.gov>; rcraver@provincetown-ma.gov; Joe Powers <jpowers@town.harwich.ma.us>; GAIL BLOUT <erb1010@comcast.net>; gosnoldtownclerk@yahoo.com Cc: Cyr, Julian (SEN) <Julian.Cyr@masenate.gov>; Soares, Jeffrey (SEN) <Jeffrey.Soares@masenate.gov>; Ganz, Elizabeth (SEN) <Elizabeth.Ganz@masenate.gov> Subject: Feedback on next municipalities related bill Dear Town Managers and Administrators: Today the state Senate's Committee on Ways and Means is reporting out this bill. https://malegislature.gov/bills/191/s2673. A summary is attached. This bill is likely to pass the state Senate next week Curious for your feedback. The main items for all of our towns that have open town meetings is the reduction option to a 10% quorum and the ability for a Select Board to hold town meeting at a location in a nearby town (a good option Senator Cyr likes for smaller rural towns like many in our region who might want to use an outdoor location or larger indoor venue in a nearby town). A lot of the other content in the bill is focused on virtual options for towns with a closed, elected town meeting form of government. We've heard that MMA's feedback to the Senate Ways and Means committee is in favor of this approach -- with the thinking that a "town meeting by zoom" is feasible for a elected town meeting form of government, but not for open town meeting. Curious for your feedback on that. I know some have also weighed in with the idea of a by mail town meeting warrant/vote, allowing voters to vote by mail on articles. A number of legislators have raised concerns with that approach at this time, with the rationale that open debate and floor amendments on articles are an essential component of town meeting. So doesn't appear there is consensus on offering that as an option to towns just yet. Feedback is welcome. With thanks, Pat -- Pat Johnson, Chief of Staff State Senator Julian Cyr Cape and Is lands Dis trict State Hous e, Room 309 Boston, MA 02133 617-722-1570 (office) 508-241-6200 (cell) www.SenatorCyr.com HOUSE 4398: AN ACT RELATIVE TO MUNICIPAL GOVERNANCE DURING THE COVID-19 EMERGENCY (summary reflects text as redrafted, title as changed and as reporting in part) SPONSORS: Senate Committee on Ways and Means LEGISLATIVE HISTORY: 2/5/2020 H4367, published as amended; passed to be engrossed 2/10/2020 Read and referred to the Committee on Senate Ways and Means EXISTING LAWS AFFECTED: None PROPOSED LEGISLATION:  Allows the select board of a town not having a representative town meeting form of government to vote, in consultation and with the approval of the town moderator, to prescribe the number of voters necessary to constitute a quorum at any town meeting held from the Governor’s March 10, 2020 declaration of a state of emergency until 30 days after the termination of the state of emergency so long as the quorum number is not less than 10 per cent of the number that would otherwise be required.  Requires the select board to publish notice of its intention to consider an adjustment of town meeting quorum requirements not less than 7 days before the vote of the select board and to provide for adequate means of public access that will allow interested members of the public to follow the deliberations.  Limits a town meeting held with a reduced quorum to take up only those matters related to their budget or necessary to meet a federal deadline and prohibits warrant articles other than those adopted by the select board.  Allows the moderator in a town having a representative town meeting form of government to request the town meeting to be held through remote participation, including, but not limited to, by means of a video or telephone conferencing platform if the moderator determines that during the Governor’s March 10, 2020 declaration of a state of emergency, it is not possible to safely assemble the town meeting members and interested members of the public in a common location.  Requires a platform used by a town meeting for remote participation to provide for: (i) the moderator, town meeting members, town officials and any other interested members of the public to identify and hear the moderator and each town meeting member who attends and participates in the town meeting, as well as any other individuals; (ii) the ability to determine whether a quorum is present; (iii) a town meeting member, town official or other individual to request recognition by the moderator without prior authorization; provided, however, that the request is visible or audible to the public in real time; (iv) the moderator to determine when a town meeting member wishes to be recognized to speak, make a motion, raise a point of order or object to a request for unanimous consent; (v) the moderator to recognize a town meeting member, town official or other individual to speak and to enable that person to speak; (vi) the ability to conduct a roll call vote; (vii) any interested members of the public to access the meeting remotely; and (viii) the town meeting to be recorded.  Requires registered voters residing in the town wishing to participate in a remote town meeting to submit a request to participate to the town clerk not less than 48 hours in advance of the town meeting.  Requires the town clerk to provide instructions for participation in the remote town meeting after verifying the voter registration status of the person requesting to participate in the remote town meeting.  Requires the select board, within 10 business days following receipt of a written request by the moderator to hold town meeting remotely by means of the video or telephone conferencing platform, to vote to approve or deny the request.  Requires the select board, if it votes to approve the request of the moderator for remote participation, to issue a warrant or notice that expressly states that the town meeting shall be held remotely, the date and time of the meeting and any information necessary to access and attend the town meeting remotely.  Requires the town meeting members present and voting at the meeting, before taking any other vote, to vote on whether or not to continue conducting the town meeting remotely by means of the chosen platform.  Requires a town meeting held through remote participation to be recorded, preserved and made publicly available on the town’s website for not less than 90 days after the conclusion of the town meeting.  Allows a select board, in consultation with the town moderator, to vote to hold town meeting outside the geographic limits of the town if the board determines that it is not possible to adequately conduct town meeting in a location within the geographic limits of the town that ensures health and safety during the Governor’s March 10, 2020 declaration of a state of emergency.  Allows a mayor who is unable to submit an annual budget for FY21 to the city council within 170 days after formation of the government as a result of the Governor’s March 10, 2020 declaration of a state of emergency to submit the budget to the city council within 30 days after the termination of the declaration of emergency or on July 31, 2020, whichever is earlier.  Allows a city, town or regional school district, under certain circumstances, to approve a payment for the period beginning on or after March 10, 2020 through the remainder of fiscal year 2020 on an existing service contract for school or education-related services entered into by the school committee or district or a service contract renegotiated or modified by the school committee or district, in order to maintain the availability of and access to the services secured under the underlying contract between the parties. ESTIMATED FISCAL IMPACT: This legislation has no cost to the Commonwealth. (AHC) Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator CC: Mimi Bernardo, Finance Director; Donna Kalinick, Assistant Town Administrator; Susan Broderick, Assistant Town Administrator; Colette Williams, Town Clerk; Charles Sumner, Moderator; Amy von Hone; Health Director RE: Recommended New Date for 2020 Town Meeting DATE: May 15, 2020 Following up on the Board’s decision to move our Annual Town Meeting date back to early fall, we have since realized that the initial date we selected, Monday September 14, is now a state holiday (due to the postponement of the Boston Marathon this past Patriots Day). Accordingly, after conferring with all relevant staff, we would like the Board to hold Town Meeting on Tuesday September 15. Doing so will allow sufficient time for set up at the Stony Brook when school is closed and it will also provide enough time to avoid issuing preliminary tax bills in October. Office of: Select Board Town Administrator Memo To: Select Board From: Colette Williams, Town Clerk Date: April 24, 2020 RE: Early Voting for the June 23, 2020 Annual Town Election ________________________________________________________________________________ In an effort to promote early voting by mail, the following community outreach is being planned. It is hoped that a robust early voting campaign will reduce the number of voters who will physically go to the polls to vote. Notice inserts have gone into the Tax Bills that early voting and absentee voting is available for the Local Municipal Election. Mary Chaffee has created a slide that is being aired on Channel 18, this same information will be placed on the Town’s website, Facebook page, and the local newspaper. Request a reverse 911 phone call with a straight forward message: “Early Voting/Absentee Voting by mail is available for the June 23, 2020 Annual Town Election – Ballot request applications are available on the Town’s website or submit a signed letter requesting a ballot be mailed to you, to the Town Clerk.” I will also send a memo to the Town’s Party Committees and ask that they share early voting information with their members. I do not anticipate that this will be a large turnout election. There are no contested races or override questions. Last time no contested races but a prop 2 ½ feasibility study question on Nauset Renovations was the 2017 annual election – turnout of 586 voters or 7.5% Town of Brewster OFFICE OF: 2198 Main Street COLETTE WILLIAMS CMC/CMMC BREWSTER, MASSACHUSETTS 02631 TOWN CLERK JUSTICE OF THE PEACE (508) 896-4506 – Fax (508) 896-8089 cwilliams@brewster-ma.gov Will be able to order ballots on Tuesday, April 28, with a 1-2 week lead time to receiving the ballots. This will allow approximately six weeks for voting by mail before the actual election date: June 23, 2020 Only anticipate, at most, 10 or 15 requests a day, which will be easily manageable. Ballots are recorded as received and kept in a locked storage box until election day at which time they will be deposited into the electronic tabulators (AccuVote) Currently looking into Personal Protection Equipment and Devices for election day, Election Day protocol etc; in order to protect both Election workers and voters. I will prepare a more thorough presentation on this for your May 4th Meeting. 617.556.0007 | 1.800.548.3522 | www.k-plaw.com | ©2020 KP Law, P.C. COVID-19 EMERGENCY RESPONSE: General Court Authorizes Postponement of Elections Along with the many other important challenges faced by cities and towns in response to the Covid-19 novel coronavirus, the majority of Massachusetts municipalities typically hold their annual elections and caucuses in March, April and May. Between the closing of public buildings, limited staffing of public offices and social distancing advisories, in many cases, the normal nomination and election processes have been paused. As previously detailed, there are typically only limited options for postponing an election for which the date has been set and/or nominations made, particularly if the date is set by special act, charter or bylaw. Many municipalities, therefore, have taken steps over the last few weeks to request special legislation authorizing the postponement of their election, and, in conjunction therewith, voted to postpone the same. The General Court acted quickly to allow such postponement for the vast majority of municipalities with scheduled caucuses and elections. On March 23, 2020, both houses of the General Court approved, and Governor Baker signed, a new law authorizing the postponement of annual elections and caucuses, Chapter 45 of the Acts of 2020. The new law also authorizes special voter registration deadlines and voting options to address the possibility that the current public health crisis created by Covid-19 may not have abated completely this spring. We have summarized the highlights of the new law below. The new law will be applicable without any adjustments for communities whose elections are already well underway, with nominations and the time for filing objections already passed. For those communities with future filing deadlines, or who feel additional time is needed for circulation of nomination papers or the like, a follow-up court action or special act may still be necessary – for now, though, just one step at a time! Local Municipal Elections and Caucuses The new law applies to cities and towns that would otherwise hold a local caucus or election between March 23 and May 30, and authorizes the postponement to a date on or before June 30, 2020. The Select Board, City or Town Council, or Board of Voter Registrars (“Registrars”) are authorized to postpone the date of the election. The act expressly provides that any elected official whose term would have expired on the original election date shall continue to serve in office until a successor is elected and qualified. 617.556.0007 | 1.800.548.3522 | www.k-plaw.com | ©2020 KP Law, P.C. Voter Registration To encourage voter participation, the last day to register to vote in a postponed election shall be 10 days (rather than 20 days) before the election. The Registrars shall conduct a registration session on that date for a minimum period of 2:00 - 4:00 p.m. and 7:00 - 8:00 p.m. Election Materials To avoid causing municipalities to have to reprint or reformat any election materials, the act provides that any election materials already prepared for the original election date, including official and absentee ballots, if any, shall be used for the postponed election “to the extent practicable.” For example, printed ballots with the original date printed on them shall be used and need not be reprinted. Moreover, the act provides that if new ballots are to be printed, they must be identical to that which would have been used for the regularly scheduled original election. The Elections Division has clarified that if ballots have not yet been printed, they may be printed with the new date once it is set. Further, if the ballot is finalized but no new election date has yet been established, the ballot may be printed as soon as possible (with the old date), so that voting by mail can commence. Absentee Ballots If any absentee ballots were cast before the election was postponed, such eligible ballots will be processed and counted at the postponed election in the usual manner. Note that if a voter who originally voted absentee would now like to vote in person at the polls, they may do so if their absentee has yet to be counted. To provide opportunity for the greatest number of people to be eligible to vote by absentee, the law specifically defines a voter that chooses not to vote in person at the election due to COVID-19 as “unable by reason of physical disability” to cast a vote. Early Voting by Mail A new “modified” early voting by mail provision was included in the legislation and will be applicable to all local elections this spring, not just elections that are postponed. Upon application, any voter may, through “any form of written communication”, file a request with the Clerk’s office to vote early by mail. There will be no “in person” early voting sessions, however. No special ballots need be printed. Instead, clerks may use absentee ballots (with the word “absentee” crossed out and the letters “EV” written on OR, if there is not a sufficient number of absentee ballots, then the same process can be followed for official ballots). Early and absentee ballots must be received before the close of the polls on the day of the election, and counted as they would be normally at the polling place. Special Elections for State Representative and State Senator In addition to addressing the timing of local elections, the Governor signed acts rescheduling special state elections to fill Senate and House vacancies, both originally scheduled on March 31, 2020, to the middle of May and June, respectively. 617.556.0007 | 1.800.548.3522 | www.k-plaw.com | ©2020 KP Law, P.C. It is inevitable that court action or additional legislation will be needed to address various issues, including, for example, starting the election process over to allow for circulation and submission of nomination papers. We will continue to provide updates on any election related matters as the situation change. Please contact Attorney Lauren F. Goldberg (lgoldberg@k-plaw.com) or Brian W. Riley (briley@k-plaw.com) at 617-556-0007 with any further questions concerning elections matters. Disclaimer: This information is provided as a service by KP Law, P.C. This information is general in nature and does not, and is not intended to, constitute legal advice. Neither the provision nor receipt of this information creates an attorney-client relationship with KP Law, P.C. Whether to take any action based upon the information contained herein should be determined only after consultation with legal counsel. Memo TO: Honorable Select Board FROM: Colette Williams, Town Clerk CC: Peter Lombardi, Town Administrator; Donna Kalinick, Asst. Town Administrator; Jayanne Sci, Assistant Town Clerk; Susan Broderick, Asst. Town Administrator; Thomas Thatcher, Building Supervisor; Patrick Ellis, DPW Superintendent; Jimmy Jones, DPW Foreman DATE: April 28, 2020 RE: Polling Hour Reduction Request ________________________________________________________________________________ Chapter 45 of the Acts of 2020 granted the Select Board the authority to postpone our Annual Town Election for the safety and wellbeing of our Citizens and Election Workers alike. Presently we are scheduled for a June 23, 2020 Election. I am writing this memo in hopes that the Select Board will grant my request for a reduction in polling hours for our June 23rd 2020 Annual Town Election to 4 hours. MGL Chapter 54, Section 64 states that the polls must open no later than 12:00 p.m. and must be open for a minimum of 4 hours. I would like to recommend that in order to keep our election workers as safe as possible, we limit our polling hours, to a total of 4 hours, being open 10:00am until 2:00pm. These hours will allow the voters plenty of time to vote at the polls if they choose and also help to limit the election worker’s potential exposure to COVID-19. Our abutting communities have already voted to reduce their polling hours: Harwich – 6 hours, has charter questions on their ballot, Chatham – 6 hours, has one contested race, and Dennis-6 hours(they haven’t officially voted this), contested Select Board race and Water Dept. Question. Brewster’s ballot has no contested races or proposition 2 ½ questions, we have one non-binding public advisory question. Brewster will be running a robust campaign to promote the availability of early voting by mail or absentee voting by mail for the Annual Town Election. Channel 18 Town of Brewster OFFICE OF: 2198 Main Street COLETTE WILLIAMS CMC/CMMC BREWSTER, MASSACHUSETTS 02631 TOWN CLERK JUSTICE OF THE PEACE (508) 896-4506 – Fax (508) 896-8089 cwilliams@brewster-ma.gov has been running a slide of this availability, there was an insert placed in tax bills, the COA newsletter and Ladies Library newsletter have an article. A notice and instructions have been placed on the Town’s website, Facebook page, and Twitter account, we are also working on a Reverse 911 informational phone call. I also have sent notification of this to the Town’s Political Committees asking them to share. Voters are going to have well over a months time to request and receive an election ballot. We have set up a google phone number for citizens to request the ballot through a text message. With early voting you need an actual signature on the request although it can be a facsimile, so voters may fax, scan and email or text a picture of their request. At this point I am concerned about the availability of election workers. A lot of our workers are in the higher risk category and will be reluctant to work at the polls. Although Brewster has a great group of co-workers who have volunteered to work, I will be requesting permission from the Secretary of State’s office for a reduction in Checkers at the Polls. We will still require approximately 15 people to be in the room for the polling hours. Although some Clerks have requested that ballots be able to sit for 24 hours before being touched, the Secretary of State’s Office has given the directive that ballots are to be counted at the end of Election night, when polls close,. Therefore we will have one person counting at the close of polls, at each table, supplying them with a mask and gloves for their safety. These shortened hours will also allow for only 1 day at the Church Hall. We could gave a group of 5 or 6 enter the building at 8:00am to set up the polls before the 10:00am opening and then come back and the end of the day to dismantle. This would reduce the amount of time we are enclosed in the building together. The 2pm close of polls time would also allow for dismantling of the polls on the same day. I have ordered Plexi-glass guards for all stationary workers and face shields for all workers who have to move around the room. The Town will supply masks, gloves, sanitizer and disinfecting wipes for safety at the polls. We will be disinfecting the booths and pens constantly throughout the day. Below I have pasted in some excerpts from the Berkshire Board of Health Associations that they have put together concerning voting and Town Meetings: Registration and Paper Balloting: to better protect voters and poll workers: Everyone should be wearing masks. Mark waiting spots on the wall or floor 6 feet apart. Have a proctor or constable monitor the spacing with a bull horn if necessary Poll workers should be behind solid see-through screens at counter height. Use disposable pens/pencils or sanitize between each use Provide hand sanitizer at the registration/voting desk. Otherwise poll workers should practice all the Be Safer Precautions: Masks Barriers and Social Distancing Handwashing and Disinfection 4. Poll Workers: Use younger poll workers and those without underlying health conditions such as hypertension, diabetes, chronic lung diseases, obesity or cardiovascular diseases. Train all poll workers in the Personal Protective Protocols (PPP) below. Hours: Shorten to 3 hours or less or have discontinuous operating hours so that food and drink are not required for poll workers or have several shifts of poll workers. State and Federal elections require polls to be open from 7 am to 8 pm. Local election hours are more flexible. If voting hours are established by regulation and not Town Meeting, voting hours can probably be changed by a vote of the chief elected officials. Consider two hours in the morning and two hours in the afternoon which allow poll workers to clean the space between shifts and take a break. Masks: Everyone in the polling place should wear a mask. Have additional masks on hand for anyone who arrives without a mask. Should someone refuse to put on a mask, direct them to wait outside until the polling place is clear of other voters or the end of the shift when the polling place is closed for sanitizing. Consider asking the Board of Health to pass a local regulation that requires anyone in a public place with 10 or more unrelated people to wear a mask. Anyone refusing to abide by this public health order is subject to a fine of up to $500. Therefore I respectfully request that for the June 23rd, 2020 Postponed Annual Town Election you vote to have polling hours be open from 10am until 2pm. Thank you, Colette M. Williams, CMC/CMMC Town Clerk Brewster, MA ●Submit an application or signed request letter to the Town Clerk’s Office ●USPS Mail, Dropbox, Text, Email, Fax-all acceptable methods to request a ballot ●Text picture of ballot request to 1-774-353-0070 ●Sample Ballot available at www.brewster-ma.gov ●email: cwilliams@brewster-ma.gov with any questions or call 508-896-4506 The ballot will then be mailed to you through the USPS After completing ballot and envelope affidavit, you can mail your ballot back or deposit in drop box outside of Town Hall entrances. If you choose to vote in person on June 23rd, 2020, the polls will be open with a reduction in hours for the safety of our Election Workers and Citizens. Polls open at 10:00am and Close at 2:00pm June 23rd, 2020 Reverse 911 Hello, this is Colette Williams, your Town Clerk. I would like to let you know that Early Voting by mail is an option for the upcoming June 23, 2020 Municipal Election. You may submit a signed request and have the ballot mailed to you to complete in the safety of your home. You then mail the ballot back to the Town Clerk’s Office or drop it in the Clerk’s drop box outside of the Town Hall doors. Your ballot will then be counted on Election Day. Please visit the Town website www.brewster-ma.gov for further instructions or call the office at 508-896-4506, if necessary please leave a message, we are in the office daily. Thank you! TOWN OF BREWSTER ANNUAL TOWN ELECTION WARRANT JUNE 23rd, 2020 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 warn the inhabitants of Brewster who are qualified to vote in town affairs to meet at the Brewster Baptist Church, 1848 Main Street, in said Brewster on TUESDAY, the TWENTY- THIRD OF JUNE, 2020, from _______. until _______. then and there to elect the following officers and vote the following question: One…. Board of Selectmen Members………………….... For Three Years Two….Board of Health Members………………………….. For Three Years Two….Brewster School Committee Members……….... For Three Years One…. Brewster School Committee Member……….... An Unexpired Two Year Term One…. Moderator……………………………………………… For One Year One…. Constable………………………………………………. For One Year Two….Recreation Commission Members……………... For Three Years Two….Planning Board Members…………………………… For Five Years One…. Old Kings Hwy Reg’l Historic District Member For Four Years One…. Nauset Reg’l School District Committee Member For Three Years One…. Housing Authority Member For Five Years One…. Housing Authority Member An Unexpired Three Year Term Non-Binding Public Opinion Advisory Question Shall the Town of Brewster request the Board of Selectmen to communicate to Governor Baker and the State Legislature that the Town favors using all means available at the Plymouth Nuclear Power Plant to ensure that: (1) spent nuclear fuel be secured in better quality dry casks and hardened onsite, storage; and (2) spent fuel pool and casks be protected with heightened security to prevent intrusion in order to protect the health, welfare, and economic interests of the Town? Yes_____ No _____ 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 hands and seal of the Town of Brewster hereto affixed this ____, day of May, 2020. A true copy, ATTEST: ____________________________________ __________________________________ David C. Whitney, Chairman Mary W. Chaffee, Vice-Chairman ___________________________________ __________________________________ John Theodore Dickson, Clerk Cynthia A. Bingham __________________________________ Benjamin W. deRuyter TOWN OF BREWSTER ANNUAL TOWN ELECTION WARRANT JUNE 23rd, 2020 I, Roland W. Bassett, Jr., duly qualified Constable for the Town of Brewster, hereby certify that I served the Warrant for the Annual Town Election of June 23rd, 2020, by posting attested copies thereof, in the following locations in the Town of Brewster on the ____, day of May, 2020, in accordance with the Town Bylaws: Brewster Town Offices The Brewster Store Brewster Ladies Library Brewster Pizza House Café Alfresco Millstone Liquors U.S. Post Office _________________________________ Roland W. Bassett, Jr., Constable TOWN OF BREWSTER, MASSACHUSETTS MANAGEMENT LETTER JUNE 30, 2019 ROBERT E. BROWN II, CPA CERTIFIED PUBLIC ACCOUNTANT 25 CEMETERY STREET - P.O. Box 230 Mendon, Massachusetts 01756 Phone: (508) 478-3941 Fax: (508) 478-1779 To the Honorable Select Board Town of Brewster, Massachusetts In planning and performing our audit of the basic financial statements of the Town of Brewster, Massachusetts, as of and for the fiscal year ended June 30, 2019, in accordance with auditing standards generally accepted in the United States of America, we considered the Town’s internal control over financial reporting (internal control) as a basis for designing our audit procedures for the purpose of expressing an opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Town’s internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weakness have been identified. This communication is intended solely for the information and use of management, the Select Board, and the Commonwealth of Massachusetts and is not intended to be and should not be used by anyone other than the specified parties. Respectfully, Certified Public Accountant March 17, 2020 TOWN OF BREWSTER, MASSACHUSETTS COMMUNICATION OF INTERNAL CONTROL RELATED MATTERS JUNE 30, 2019 - 2 - RECONCILIATION OF WATER ACCOUNTS RECEIVABLE Finding The Finance Department and the Water Department are periodically reconciling activity and balances. The Water Department is also periodically reconciling the activity and balances within the department. However, these efforts are not resulting in perfect reconciliations without preventing variances in the activity and month end balances. . Recommendation The reconciliation of accounts receivable is a very important internal control. The Water Department’s receivable report balances and activity must be reconciled to the Water Department’s own reports and the Town Accountant’s general ledger receivable balance on a monthly basis and in a timely manner. If a variance occurs, the variance must be investigated in a timely manner. Managements Response The Finance Team and Water Department staff have dedicated considerable time, effort, and energy to resolve this issue and have made good progress. Water department administrative staff are able to reconcile daily activity, manually tracked on a spreadsheet to reports generated from the water billing software, yet a timing variance exists at each month end. Software support technicians from the water billing software have not been able to explain or fix this timing issue. Management are now investigating new utility billing software, with a goal to implement this new software by 7/1/2021, which will serve to fully rectify this issue. TOWN OF BREWSTER, MASSACHUSETTS COMMUNICATION OF INTERNAL CONTROL RELATED MATTERS JUNE 30, 2019 - 3 - RECONCILIATION OF REVENUE AND EXPENSES SUBSIDIARIES – RESOLVED IN FY19 Prior Year Finding – Resolved in FY19 The revenue and expense subsidiaries for the various funds were not reconciled to the general ledger revenue and expense control balances on a monthly and timely basis. As a result of the above deficiency, there were variances between the various subsidiary ledgers and the related general ledger control accounts. At year end, several significant journal entry adjustments were made to reclassify the variances in the various funds and the general fund. Upon analysis, we have proposed several adjustments to these year-end journal entries. We have concluded that this control deficiency represents a significant deficiency in internal controls. Prior Year Recommendation – Resolved in FY19 The reconciliation of the revenue and expense subsidiaries to the general ledger control accounts is a very important internal control. The revenue and expense subsidiaries must be reconciled to the related revenue and expenditure control balances on a monthly basis and in a timely manner. Questions from Audit Committee on Town of Brewster Audit for FYE 6/30/19 1 | P a g e Questions for Auditor 1.The FY 2019 audit for 12 months ending June 30, 2019, was presented to the Select Board for action in April 2020 at which point the Covid 19 virus has dramatically impacted every aspect of the nation’s economy. This subsequent event is significant. It raises concerns for financing ongoing town operations and for the reasonableness of many assumptions used to prepare information in the audited financial statements. a. Is there a reason the June 30, 2019 audit does not include a section on subsequent events for the period of July 2019 through April 2020? b.How does the audit firm envision its role in the reassessment of various elements of the financial statements and aspects of the town’s operation? c.Does the audit firm envision a compilation of interim financial statements for discussion with the management and the Select Board at some point in the future? 2.Revenue for Business Activities declined by $657,611 (pg.6 Financial Highlights). Please provide detail on this. Some detail is on page 20 but not comparative detail. Could the comparative detail be presented in the future? 3.Explain the Prior period adjustment for OPEB (pg6). Prior to PPA the Change in Net position was ($739,706) after PPA it is ($267,434) 4.At the top of p 9 the statement is made that the town’s debt burden is reasonable in relation to other communities its size. What communities were in the comparison pool? How much more debt burden would it be reasonable for Brewster to assume given subsequent events? 5.P 11 shows significant Deferred Inflows and Deferred Outflows of resources with a Net Position of $57,528,385. Why is the $7,289,792 showing as deferred outflow when the two items comprising the figure show as inflows ($579,347+$6,710,445)? Typo? Please help us understand these Deferred Inflows/Outflows? 6.On p 14 fund balances are listed. Unassigned funds of $5,959,142 represent only 25.4% of total funds meaning more than 75% is assigned and unavailable to the town for emergency situations. Is there any way the town could access the funds for a financial disaster such as that associated with subsequent events? 7.What penalties are included in line item of Penalties & Interest for $100,376 on p 15? Could we get a breakdown? Questions from Audit Committee on Town of Brewster Audit for FYE 6/30/19 2 | P a g e 8.P38 – What are Balances Subject to Custodial Credit Risk totaling $5,524,081? 9.P 48 – what is the difference between the Fire Station at $5,850,000 and the Fire Building at $5,700,000? These 2 make up 56% of the total Bonds and Notes Payable. And, why the range in interest rates from 2.25 to 5.00? 10.Is there a reporting package with some basic financial ratios with trends for town performance and peer comparison data that provides the Select Board and others with a sense of how the Town of Brewster performs in relation to the past five years and with respect to its peers? What plan is in place for the auditors to assist the town management in assessing the impact of Covid 19 on its current and future operations possibly with strategies for restructuring operations etc. 11.Did the Department of Revenue provide templates for the Policies Missing as noted in Audit of Town of Brewster? Are these in Process? a.p. 38 - Formal deposit policy for custodial credit risk b.p. 39 - Investment policy for custodial credit risk c.p. 39 - Investment policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates 12.Software implementation to solve a financial problem such as water A/R reconciliation works best when the manual system is working. It does not sound like this is happening. What is the plan to assure monthly reconciliation of water receipts monthly using a manual process? If not, when does management anticipate this will exist? Pensions And OPEB 13.Page 72 shows the OPEB Liability at $17.2M. This is considerably less than prior year of $21.9M due to Changes in Assumptions. Please describe what changed? Interest rate? 14.OPEB Actuarily determined contribution (pg. 73) specifically, what is this number? 15.Net OPEB liability for the Town is $15,448,544. Where is the footnote indicating the Town’s liability for OPEB related to the regional initiatives such as Nauset Regional School District and Cape Cod Tech? Such a note would permit the reader to understand the full scope of OPEB liability even though these two amounts are handled indirectly through the budget authorizations for those entities. Questions from Audit Committee on Town of Brewster Audit for FYE 6/30/19 3 | P a g e 16.P 64 – What are the details for the “Changes of Assumption” $2,461,197 and “Net difference between projected and actual investment earnings on pension plan investments” of $1,716,866 that are major components of Deferred Outflows (inflows) of Resources for Pension Expense rolling out through 2024? 17.The table on p 66 includes Long-Term Expected Real Rate of Return. At what point will these Rates and the Discount Rate be adjusted next for subsequent events? 18.A series of schedules related to the Town’s Proportionate Share of the Net Pension Liability and OPEB liability include data for FY 2018 as the most current period. The tables beginning on p 72 also report N/A for a series of data points. Please explain the use of data for year ending June 30, 2018 and the reason data points are reported as N/A. 19.The audit for CCMG indicates that despite mitigating controls implemented by CCMG there is a Significant Deficiency related to the control the Group Treasurer has over the accounting and financial reporting functions. The finding indicates that potential internal control risks have not been reduced to an appropriate level. There is also a control deficiency identified with respect to $32k in the COBRA prepayment balance as of June 30, 2019 and there is no reconciliation of the balance to a detailed record of the amounts by individuals who have prepaid. Neither of these deficiencies are mentioned with a reference to the CCMG audit in the Town of Brewster audit. What mechanism is used to review CCMG operations and advise the Select Board of any issues? Questions for Select Board and/or Town Administrator 20.On p 18 what is included in the item listed under revenues shown as “Departmental and Other”? 21. Is there an aged A/R showing the number of residential and commercial properties owing back taxes and the period of years for which these amounts are owed? 22.P 56 When is the last time the town modified the contribution percentages for health insurance benefits? 23.Who from the Town of Brewster is actively engaged in oversight of CCMG business operations and decisions related to health benefits? Questions from Audit Committee on Town of Brewster Audit for FYE 6/30/19 4 | P a g e 24.The audit of CCMG audit for FY 2019 indicates 11,800 members and 53 participating governmental entities. Town of Sandwich dropped out June 30, 2019. With this level of participation and historical utilization, when was it estimated the town of Brewster could expect to see costs associated with health care rather than the $0 it has experienced the last couple of years? When will the next actuarial assessment be done at CCMG considering subsequent events that can be expected to impact utilization of health care services? expenditure per encounter, death rate assumptions and return on investments of surplus cash? 25.The audit for CCMG indicates there is no deposit policy for custodial credit risk and $296,770 is exposed to risk as uninsured and uncollateralized. Notes in the audit of CCMG indicate it does not have a specific investment policy covering custodial credit risk. There are up to $500,000 in uninsured and undercollateralized funds. 26. Is the Cape Cod Municipal Health Group (CCMG) able to utilize the $40,834,257 for anything other than health insurance obligations of the participating towns? Audit Committee Bylaw As Approved at Fall 2019 Special Town Meeting 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. 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. Motion: I move to approve Article No. 8 as printed in the warrant; provided however that following the effective date of the Bylaw amendment proposed hereunder, appointments to the Audit Committee shall be for three year rotating terms, with initial appointments as follows: the Select Board and the Finance Committee shall each appoint one (1) person for terms to end on June 30, 2020 and one (1) person for terms to end on June 30, 2021; the Moderator shall appoint one (1) person for a term to end June 30, 2022. The Town is looking for residents interested in serving on the newly formed Audit Committee. Members of this new committee will assist in the selection of an auditing firm charged with conducting an independent review of the Town’s finances, review the results of the annual audit report, and communicate those results to the Select Board and Finance Committee. This committee will consist 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. While the initial terms range from 1 to 3 years, members will be appointed to 3 year terms thereafter. The Town is seeking residents who have professional experience in accounting, finance, law, business management, or municipal government. Finance Committee members may serve on the Audit Committee and will likely fill at least one (1) of the initial terms. The Town Administrator and the Finance Director will serve as ex-officio, non-voting members of the Committee. If you are interested in serving on the Audit Committee, please contact Robin Young in the Select Board/Town Administrator's office at 508-896-3701 x 1100 or email your resume, a brief history of your work and/or volunteer activities, and a completed Serve Your Community form to ryoung@brewster-ma.gov. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator CC:Finance Committee; Charles Sumner, Moderator; Mimi Bernardo, Finance Director; Donna Kalinick, Assistant Town Administrator for Community Development & Finance; Colette Williams, Town Clerk RE: Update on Nauset High School Project and Vote to Remove Question from Upcoming Local Ballot DATE: April 24, 2020 As you will recall, on February 13, the Massachusetts School Building Authority (MSBA) Board of Directors approved the Nauset High School Building Project. The MSBA program allows 120 days to secure local approvals, which was originally set to expire on June 12, 2020. Two weeks ago, the member towns of Nauset Regional School District were informed that a formal request had been submitted to the Massachusetts School Building Authority for an extension to the looming early June deadline for the Nauset Regional School Committee to vote on the proposed project. Pursuant to MGL Ch 71 Section 16, once that vote is taken, each member town has 60 days to hold a local election to approve or disapprove of the borrowing by a simple majority vote. A simple majority vote is also required by Town Meeting of each member community. On April 15, the MSBA approved an extension of this deadline to November 1. Given the uncertainty around all of our local election and Town Meeting dates, this new timeframe gives us greater flexibility to schedule these events. All 4 town managers met on April 14 and discussed various considerations around preferred dates to hold the necessary local election for this ballot question. We unanimously agreed that it would be best to add the debt exclusion question to the state ballot in November 2020. Doing so would ensure that no additional costs would be incurred and that all 4 member towns would hold their vote on the same day. It also increases the likelihood that all of the member towns will have held their Town Meetings before the ballot votes are taken – the process that our residents are used to following for debt exclusion questions.We have until the first week of August to notify the Secretary of State that we want this question added to our respective ballots for that date. At this time, it is unclear to us whether this new November 1 deadline applies to the Nauset Regional School Committee vote that would trigger the 60 day timeframe or whether the ballot votes themselves have to be completed by that date. We have asked the Superintendent, Regional School Committee Chair, and School Building Office of: Select Board Town Administrator Project Chair to provide the necessary documentation associated with the MSBA’s extension approval. If necessary, we may request an additional 2 week extension to the new November 1 deadline to accommodate our preferred plan. Our other options are to add it to the September state ballot or to hold a special election. If it is on the September ballot, some member towns may not have held their Town Meeting, and I am averse to holding a special election here in Brewster given the additional costs that would incur as well as the inherent potential health risks to all of our residents and election workers. For these reasons, neither of those is ideal. Either way, the Select Board needs to vote to remove this debt exclusion question off the upcoming local election ballot at this time. We hope to have clarification on the timeline and appropriate next steps in the near future. With Town Meeting dates still in flux, all four member towns plan to keep the debt exclusion article for this project on our respective warrants so that they may be taken up by our residents at the next available opportunity. For your reference, the following statement was posted on the project website earlier this week: The Nauset Regional High School building project was slated to be brought before the four district towns at their annual town meetings and town elections for votes by the taxpayers between April 27, 2020 and May 19, 2020, including a debt exclusion ballot question for funding the bonding (mortgage) on the project. All these votes have been postponed due to the present and ongoing coronavirus pandemic. In turn, the high school building project has been put on hold until the new schedule for town meetings and town elections by the four district towns is determined and posted. On February 13, 2020 the Board of Directors for the Massachusetts School Building Authority (MSBA) approved the school project’s Schematic Design submission and voted for provisional approval of a grant of up to $36.6 million towards the cost of the building project, if the project received majority approval at both the Town Meetings and Town Ballots for all four District towns. In accordance with MSBA policy, the School Building Committee requested an extension of the time allowed for local actions by the district voters. On April 15, 2020, the MSBA Board of Directors approved the request and granted a time extension through November 1, 2020 to secure the majority votes required to approve and fund the project. We are grateful to our MSBA partners for understanding the turmoil we all face during these extraordinary times. The Building Committee has paused all our public outreach for the time, as we recognize the need for our community members to focus their energies on the safety and security of their families and themselves. We will continue to work with town leaders and the MSBA to develop and implement a schedule to restart the process of moving the High School renovation project forward. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 March 16, 2020 To: Select Board From: Susan Broderick, Assistant Town Administrator RE Question for Ballot Below is the proposition 2 ½ ballot question for the annual election. “Shall the Town of Brewster be allowed to exempt from the provisions of proposition two and one-half, so-called, the amounts required to pay the Town’s allocable share of the bond issued by the Nauset Regional School District for the purpose of paying costs of renovating and adding to Nauset Regional High School located at 100 Cable Road, North Eastham, Massachusetts, including the payment of all costs incidental or related thereto?” Office of: Select Board Town Administrator Archived: Wednesday, May 20, 2020 1:50:41 PM From: Christopher Easley Se nt: Mon, 27 Apr 2020 13:18:38 To: Peter Lombardi Subject: Extension Provided by MSBA Se nsitivity: Normal Peter, Good to talk to you this morning. There is no formal documentation provided to the Nauset Regional School Committee from the MSBA concerning the extension of time for The Nauset High School Building project. The image attached comes from the MSBA and references the extension request. The minutes from the MSBA board meeting in which the extension was granted have not been made public at present. As soon as we get a formal notice or a copy of the minutes I will forward them to you. As we discussed, the Nov. 1st extension date does not work well with the election schedule. We will begin the process to seek to have the deadline extended further to allow for possible inclusion on the ballot for Nov, 3 2020. I will also see to it that you and all parties concerned are kept informed as the discussion continues and the Regional School Committee decides on how best to proceed. I will keep you posted on the scheduling of a Virtual Meeting with all Town Administrators to address the issue of the ballot and the funding for the project. If you have any questions don't hesitate to contact me. Sincerely, Chris Chair Nauset Regional School Committee 1-508-237-2422 image.png