HomeMy Public PortalAbout2020, June 17 - Finance Committee PacketMEETING NOTICE
TOWN OF BREWSTER
________FINANCE COMMITTEE _ _______
Location: Remote Participation Only
Date: June 17, 2020
Time: 4:00 PM
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 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.
AGENDA
1. Call Meeting to Order
2. TA/FD Update, FY20 Financial Forecast
3. TA/FD Report, FY21 Budget
4. Discuss 9/15 Annual Town Meeting
5. Audit Committee Update
6. NRHS Building Project Update, Sub-Committee Report.
7. Liaison Reports & Future Meeting Requests.
8. Topics the Chair did not reasonably anticipate
9. Adjournment
Public comment at the discretion of the Chair.
Signed: _________________________________
Name (print): ____Beth Devine
Date Posted: ___________________________
Town of Brewster
2198 Main Street
Brewster, MA 02631-1898
Phone: (508) 896-3701
Fax: (508) 896-8089
Peter Lombardi
Town Administrator
plombardi@brewster-ma.gov
ext. 1128
June 16, 2020
Mary Jane Handy
Director of Accounts
Division of Local Services
PO Box 9569
Boston, MA 02114-9569
Re: Town of Brewster Request for Emergency Expenditure Approval for COVID-19 Related Expenditures
Dear Ms. Handy,
The Town of Brewster is requesting emergency expenditure authority under MGL Chapter 44, Section 31 related
to the novel Coronavirus pandemic. The Town has incurred unforeseen expenditures in the total amount of
$229,983.00 to date.
These expenses include PPE, cleaning & sanitizing of municipal buildings, telework expenses, grocery & meal
delivery to seniors, sanitation & refuse collection, providing a lunch program for families, signage &
communication, compliance & reporting, and education materials. We anticipate more costs through June 30th
for a final FY20 combined deficit in our FEMA Covid19 special revenue account and CARES Act special revenue
account of not more than $300,000.00.
The Select Board voted to request MA Department of Revenue authorization for this deficit spending at their
Monday June 15, 2020 meeting.
Thank you for your consideration and please let me know if you have any questions.
Sincerely,
Peter Lombardi
Town Administrator
Bulletin
BUL-2020-01
Emergency Expenditures and Borrowing
TO: Local Officials
FROM: Marie Jane Handy, Director of Accounts
DATE: March 20, 2020
SUBJECT: Emergency Expenditures Related to COVID -19 under G.L. c. 44, § 31 and
Emergency Short-term Borrowing under G.L. c. 44, § 8(9)
______________________________________________________________________________
This Bulletin provides guidance to local officials on emergency expenditures related to COVID-19
under G.L. c. 44, § 31. The provisions of G.L. c. 44, § 31 apply to cities, towns and special purpose
districts as defined under G.L. c. 44, § 1 , but do not apply to regional school districts.
Note – Legislation is pending which may affect the information contained in this Bulletin. If such
legislation is approved, the Director will issue further guidance.
I. Emergency Liabilities in Excess of Appropriation
Under G.L. c. 44, § 31, no department financed by municipal revenue, or in whole or in part by
taxation, of any city, town or special purpose district, except Boston, may incur liabilities in excess
of appropriation “except in cases of major disaster, including, but not limited to, flood, drought, fire,
hurricane, earthquake, storm or other catastrophe, whether natural or otherwise, which poses an
immediate threat to the health or safety of persons or property, and then only upon a declaration
by the governor of a state of emergency with respect to the disaster ….” On March 10, 2020, the
Governor declared a state of emergency with regard to COVID-19. As a result, cities, towns and
special purpose districts may expend from any available funds in the treasury in relation to the
emergency without an appropriation by following the procedure described below.
II. Payment of Liabilities After Director’s Approval
Emergency liabilities in excess of appropriation may only be paid after written approval by the
Director of Accounts (Director) of the Division of Local Services (DLS). Requests for written
approval must be made by the entity’s chief executive officer (CEO). Under G.L. c. 4, § 7, clause
Fifth B, the CEO is the mayor in a city and the selectboard in a town unless some other municipal
office is designated to be the chief executive officer under the provisions of a local charte r . In a
district, the prudential committee, if any, otherwise the commissioners shall act as the CEO. The
request must include the following:
• a spending estimate to address the emergency situation
• a description of the types of expenditures anticipated to be made.
Supporting a Commonwealth of Communities
www.mass.gov/DLS P.O. Box 9569 Boston, MA 02114 -9569 (617) 626-2300
Kevin W. Brown
Acting Commis sioner of Revenue
Sean R. Cronin
Senior Deputy Commissioner
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Payments may be made from any available funds in the treasury. The Director’s written
payment authorization will deem these expenditures to be legal overdrafts. The spending
estimate may be increased upon approval by the Director, if needed. The Director’s approval
provides immediate spending authority until other financing sources, such as emergency
borrowing or appropriations from available funds, can be put in place to cover the spending.
Even if the entity intends to emergency borrow as will be shown in this Bulletin, the Director’s
payment approval is still necessary so as to not negatively affect the calculation of free cash.
III. Allowable and Non-Allowable Liabilities
Allowable liabilities in excess of appropriation which may be incurred include personnel costs,
overtime and other costs associated with the emergency, including but not limited to, costs related
to extraordinary cleaning of public buildings, maintaining the health and safety of employees or the
public, including the purchase of personal protective supplies and equipment, and costs to
implement remote participation of local boards or committees in meetings under the Open Meeting
Law as described in the Governor’s Order dated March 12, 2020 – Order Suspending Certain
Provisions of the Open Meeting Law, G.L. c. 30A, § 20.
IV. Accounting for Expenditures
After receiving the Director’s written payment authorization, the local accounting officer may either:
• establish a COVID-19 emergency account to charge expenditures (recommended); or
• charge any applicable existing account(s). If this option is chosen, by fiscal year end, the
Director’s authorized payments may be transferred by the local accounting official without
appropriation to a COVID-19 emergency account as indicated above. If a sufficient balance
remains in the account(s) as of June 30, such a transfer may be deemed unnecessary.
V. Providing for an Emergency Account Deficit
An emergency account deficit may be provided for in the current fiscal year’s Tax Rate Recap, with
or without appropriation from the tax levy, if the tax rate has not yet been set. Otherwise, the
deficit must be provided for in the next fiscal year’s Tax Rate Recap unless otherwise indicated by
the Director. Additional options include:
• appropriating from certified free cash or other allowable available funds;
• transferring under G.L. c. 44, § 33B;
• applying applicable insurance reimbursements;
• borrowing short or long term under G.L. c. 44, § 8(9), and/or G.L. c. 44, § 8(9a), the
proceeds from which must be received prior to tax rate certification for the deficit to be
deemed provided for
VI. Reporting of Expenditures
Emergency payments as of June 30th which have not been provided for are reported by the
accounting officer or treasurer to the board of assessors to include in the next annual Tax Rate
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Recap unless otherwise provided for, so long as any proceedings brought under G.L. c. 40, § 53
regarding restraint of illegal appropriations are terminated.
VII. Emergency Short-term Emergency Borrowing under G.L. c. 44, § 8(9)
Cities, towns and special purpose districts may borrow through short-term notes to fund
emergency payments approved by the Director under G.L. c. 44, § 31 for a period not more than 2
years or such longer period up to 10 years as the Director shall determine after considering the
ability of the city, town or district to provide other essential public services and pay, when due, the
principal and interest on its debts, the amount of federal and state payments likely to be received
for the purpose of the appropriations and such other factors as the Director may deem necessary
or advisable.
To use this short-term emergency borrowing option, the municipality or district must (1) authorize
the borrowing and (2) obtain the approval of the borrowing from the Director. The borrowing may
be authorized (1) in the regular manner by two-thirds vote of the municipality or district’s legislative
body, and in a city with the approval of the mayor if required by charter, or (2) under an expedited
procedure authorized by the treasurer of the city, town or district, with the approval of the chief
executive officer in a city or town, or the prudential committee, if any, or by the commissioners in a
district.
Short-term borrowing may be paid down at maturity by applying without appropriation any FEMA or
similar reimbursements received regarding the emergency expenditures or insurance
reimbursements received regarding the emergency expenditures less than $150,000 with approval
of the chief executive officer under G.L. c. 44, § 53.
For purposes of 8(9), emergency means:
“a sudden, unavoidable event or series of events which could not reasonably have been
foreseen or anticipated at the time of submission of the annual budget for approval;
provided, further, that emergency shall not include the funding of collective bargaining
agreements or items that were previously disapproved by the appropriating authority for the
fiscal year in which the borrowing is sought;”
For more information on this borrowing option, please contact Bill Arrigal in the DLS Public Finance
Section at (617) 626-2399 email: arrigal@dor.state.ma.us. For other questions regarding this
Bulletin, please contact your Bureau of Accounts field representative.
Bulletin
BUL-2020-07
Accounting for COVID-19 Emergency Expenditures
and for Reimbursements and Monies Received by Cities and Towns
from CARES ACT Coronavirus Relief Funds and from FEMA
TO: Local Officials
FROM: Mary Jane Handy, Director of Accounts
DATE: June 2020
This Bulletin supplements Bulletin 2020-1, Emergency Expenditures Related to COVID -19 under
G.L. c. 44, § 31 and Emergency Short-term Borrowing under G.L. c. 44, § 8(9), and provides further
guidance to local officials regarding the accounting for COVID-19 emergency (emergency)
expenditures and for the accounting treatment of reimbursements and other monies received by cities
and towns from grants under CARES ACT Coronavirus Relief Funds (CARES ACT CvRF) as
described in the May 14th letter from Michael J. Heffernan, Secretary of Administration and Finance
(Secretary) to Chief Executives of Massachusetts Cities and Towns 1 and under FEMA.
Note: The information contained in this Bulletin reflects information currently in federal law and
relevant guidance from the US Treasury. If this information is modified by future federal actions, the
Executive Office for Administration and Finance (A&F) and/or the Director of Accounts (Director)
of the Division of Local Services (DLS) may issue further guidance.
This accounting guidance pertains only to the reimbursements and monies received relative to the
$150 billion of CARES ACT CvRF for Cities and Towns as described in Secretary Heffernan’s letter.
Other Restricted CARES revenues received from other state and federal agencies that have a specific
purpose should only be used for the purpose intended. This Bulletin also provides accounting
guidance for COVID-19 FEMA reimbursements.
• For FY2020, as described in Bulletin 2020-1, emergency expenditures in excess of appropriation
may only be paid after written approval by the Director. The approved emergency spending
authority may be increased upon approval by the Director, if needed.
• For FY2021, a city/town may make expenditures for eligible purposes under the Secretary’s grant
award, without appropriation, in anticipation of reimbursement from the Secretary’s grant under
G.L. c. 44, s. 53A.
Supporting a Commonwealth of Communities
www.mass.gov/DLS P.O. Box 9569 Boston, MA 02114 -9569 (617) 626-2300
1 Under April 15, 2020 Declaration of Trust by the Secretary, the payments to cities and towns shall be treated as grants.
Geoffrey E. Snyder
Commissioner of Revenue
Sean R. Cronin
Senior Deputy Commissioner
2
For questions regarding accounting procedures regarding th is Bulletin, please contact your Bureau of
Accounts field representative.
For questions regarding CARES ACT CvRF eligible expenses, reimbursements or the application
process, direct them to LocalGovCaresAct@dor.state.ma.us.
Accounting Procedures:
The following outlines the accounting procedures that should be followed to properly record
expenditures, reimbursements and monies received from CARES ACT CvRF and FEMA related to
the COVID-19 emergency.
Establish Separate COVID-19 Emergency Funds
Establish two separate COVID-19 Emergency Fund Accounts, one fund titled “COVID-19 CARES
CvRF” and the other “COVID-19 FEMA”. Within these funds, at a minimum, specific expense
accounts should be established according to Attachment A of the Secretary’s letter.
Additionally, in each fund, a revenue account should be established. One for FEMA reimbursements
in the FEMA Fund and one for CARES ACT C vRF reimbursements in the CARES ACT CvRF
Fund.
At this time, due to the uncertainty of exactly what the two reimbursements will cover, the following
is our best advice to determine how the emergency fund expenses should be recorded. If any FEMA
reimbursement is expected for an expense, we recommend charging the expense to the FEMA Fund
in the appropriate expense category. If no FEMA reimbursement is expected, we recommend
charging the expense to the CARES ACT C vRF Fund in the appropriate expense category. We do
not recommend splitting invoices.
The expenditures in the FEMA Fund are to be offset as FEMA reimbursements are received. After
the community receives final reimbursements from FEMA, any remaining expenditures in this
account might possibly be covered by CARES ACT CvRF reimbursements depending on further
guidance received from the federal government. If not, any deficit will need to be provided for in the
ensuing fiscal year’s tax rate recap. For more detail on accounting entries, please see below.
For balance sheet purposes, the aggregate of the two COVID-19 emergency fund balances will
determine whether a deficit exists at year end, since COVID -19 CARES ACT CvRF funds may cover
the expenses in both funds by June 30th. The Bureau will not reduce free cash due to the deficit in
this special account if properly recorded.
Because federal dollars cannot be claimed twice for the same spending, we urge you to develop an
internal tracking mechanism to ensure invoices are not submitted more than once to a funding source.
Accounting for COVID-19 emergency expenditures incurred prior to this guidance:
Municipalities may already be accounting for FY 2020 COVID-19 emergency expenditures in one of
two options, as permitted in Bulletin 2020-1, Part IV:
Option 1: Charging COVID-19 emergency expenditures to line item appropriations within the
general fund budget, or
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Option 2 Charging COVID-19 emergency expenditures directly to a COVID-19 emergency fund
(special revenue fund).
If Option 1 applies, journal entries should be made to transfer the expenditures from the general fund
appropriation accounts to either of the COVID-19 Emergency Funds using the guidance above to
determine which is the appropriate fund. The entries to be made are as follows:
In the General Fund:
DR Due from Special Revenue Fund (CARES ACT CvRF or FEMA)
CR Expense Account
(To transfer expense paid by the general fund for the COVID-19 emergency to the COVID-19
Special Revenue Account)
In the Special Revenue Fund:
DR COVID-19 Expense Account in CARES ACT C vRF or FEMA Fund
CR Due to General Fund
(To transfer expense paid by the general fund for the COVID-19 emergency to the COVID-19
Special Revenue Account)
When the cash is actually transferred between funds, the following entries should be made.
In the General Fund:
DR Cash
CR Due from Special Revenue Fund
(To record the transfer of cash from the special revenue fund to the general fund for COVID -19
expenses originally paid in the general fund.)
In the Special Revenue Fund:
DR Due to General Fund
CR Cash
(To record the transfer of cash from the special revenue fund to the general fund for COVID-19
expenses originally paid in the general fund.)
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If Option 2 applies, no entries need be made other than to classify COVID -19 expenses into the
proper fund and expenditure categorie s according to this guidance and Attachment A of the
Secretary’s letter.
Accounting for revenues:
When funds are received from CARES ACT C vRF or FEMA, the revenue should be recorded in
either the COVID-19 CARES ACT CvRF or the COVID-19 FEMA Special Revenue Fund in the
applicable revenue account. The entry to make is as follows:
DR Cash
CR CARES ACT CvRF or FEMA Revenue
(To record CARES ACT CvRF or FEMA revenue)
Accounting for expenses:
As stated above, due to the evolving landscape of federal guidance regarding the use of CARES ACT
CvRF funds, we recommend the following to determine in what COVID-19 expense fund expenses
should be recorded. If any FEMA reimbursement is expected for an expense, we recommend
charging it to the FEMA Fund in the appropriate expense category. If no FEMA reimbursement is
expected, we recommend charging it to the CARES ACT CvRF Fund in the appropriate expense
category. The journal entry to make would be:
DR Expense
CR Cash
(To record COVID-19 expense in the proper fund and account)
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MICHAEL
HEFFERNAN
SECRETARY
Commonwealth of Massachusetts
EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
STATE HOUSE, ROOM 373
BOSTON, MASSACHUSETTS 02133
TELEPHONE (617) 727-2040
WWW.MASS.GOV/ANF
To: Chief Executives of Massachusetts Cities and Towns
From: Michael J. Heffernan, Secretary of Administration and Finance
Date: May 14, 2020
RE: Fiscal Year 2020 Aid to Municipalities for COVID-19 Costs
The Commonwealth of Massachusetts is preparing to distribute federal dollars from the
Coronavirus Relief Fund (CvRF) to municipalities for specific COVID-19 response costs,
consistent with parameters established by the federal Coronavirus Aid, Relief, and Economic
Security Act (the “CARES” Act) and guidance from the US Treasury Department. This memo
summarizes the Commonwealth’s approach to providing money through the CvRF to
municipalities.
The distribution announced today, adjusted for funds paid directly by the federal government to
Boston and Plymouth County, represents 25% of the state’s allocation from the Coronavirus
Relief Fund. We anticipate that in most cases, these funds will be sufficient to address incurred
or expected eligible COVID-related expenses, while maintaining necessary flexibility to allocate
additional funds if unanticipated needs arise, or if federal rules change.
The key aspects of this approach include:
• Immediate Support for Incurred or Expected Expenses: Municipalities may apply for
resources to address eligible COVID-19 response costs that are already incurred or
expected in Fiscal Year 2020. These funds will help address any existing deficits in
Fiscal Year 2020, thereby avoiding the need to use reserves to fund a deficit or carry one
into Fiscal Year 2021.
• Cashflow Relief: These resources can help ease municipal cashflow pressures.
• Federal Revenue Optimization: By seeking FEMA reimbursements at the state and
municipal level, the Commonwealth and municipalities can work together to maximize
federal resources available for Massachusetts to address the public health crisis.
• Compliance Risk Management: Accounting for COVID-19 costs is complicated by a
mix of revenue sources (federal, state) and the still-evolving federal guidance about how
to spend and track the money. Clear processes and documentation can mitigate the risk of
federal audit challenges to the uses of these funds. If you have questions about how to
track and account for these funds, contact the auditing firm that completes your annual
audit or your Division of Local Services (DLS) field rep.
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Please refer to the guidance distributed by the Executive Office for Administration and Finance
for detailed information on this approach (https://www.mass.gov/info-details/covid-19-
resources-and-guidance-for-municipal-officials).
If the federal law or relevant guidelines materially change, we expect to revisit this distribution
plan.
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MICHAEL
HEFFERNAN
SECRETARY
Commonwealth of Massachusetts
EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
STATE HOUSE, ROOM 373
BOSTON, MASSACHUSETTS 02133
TELEPHONE (617) 727-2040
WWW.MASS.GOV/ANF
To: Chief Executives of Massachusetts Cities and Towns
From: Michael J. Heffernan, Secretary of Administration and Finance
Date: May 14, 2020
Re: Federal Coronavirus Relief Fund
The federal Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) includes
funds for Massachusetts governments to use to pay costs incurred in responding to the COVID-
19 outbreak. This memo describes how your city or town can access funds for that purpose.
Background
The CARES Act authorized $150 B through the Coronavirus Relief Fund for state and local
governments, including $2.7 B for Massachusetts. Aside from large local government units
(Boston and Plymouth County), funds have been sent in the first instance to the state, with the
expectation that the state will use funds for its own expenses and those of municipalities.
The Executive Office for Administration and Finance (“A&F”) has established an expendable
trust to hold the federal funds and is authorized to spend from that trust on the basis of the
federal law.
Eligible Uses
Under federal law, eligible uses must meet three conditions. They must be:
1. “Necessary expenditures incurred due to the public health emergency with respect to …
COVID–19”
a. Funds may not be used to substitute for lost revenue
2. Not budgeted as of March 27, 2020 when the CARES Act was enacted
a. May not supplant state or municipal spending
3. Incurred on or after March 1, 2020, up to December 30, 2020
For further context on costs that A&F anticipates municipalities may incur, see the attached list
of potential uses (Attachment A). If your municipality contemplates the use of funds outside
these parameters, please contact the Division of Local Services (DLS) at
LocalGovCaresAct@dor.state.ma.us and we will follow up to discuss your needs further.
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Note that these eligible uses are as currently described in federal law and relevant guidance from
the US Treasury. If these uses are modified by future federal actions, A&F will revisit the
process and procedures described in this guidance.
Intersection with Other Funding Sources
Eligible uses of the federal Coronavirus Relief Fund may overlap with allowable uses of other
federal grants and reimbursements. A&F will be working with the Command Center,* state
agencies, and municipalities to optimize the use of federal funds.
As a condition of accepting federal Coronavirus Relief Fund money, municipalities must
maximize Federal Emergency Management Agency (“FEMA”) reimbursements. In other words,
for costs that appear eligible under the federal Coronavirus Relief Fund as well as for FEMA
reimbursement, municipalities must apply for FEMA reimbursement.† Federal dollars cannot
under any circumstances be claimed twice for the same spending. DLS will issue further
guidance on establishment of appropriate fund structures for both anticipated FEMA
reimbursement and CARES Act funds.
To the extent that municipalities are unsure of their precise needs or need money for cash flow
purposes, they are free to request funds from the federal Coronavirus Relief Fund, with the
understanding that unspent amounts will need to be returned to the Commonwealth.
While this approach may be a little complicated due to possible multiple funding sources for
similar expenses, providing municipalities with funding now eliminates or reduces FY20 deficits
and helps with cash flow issues.
Available Funds
A&F has determined that initially 25% of total federal Coronavirus Relief Fund dollars to the
Commonwealth will be directly available for municipalities. After subtracting amounts for
Boston and Plymouth County municipalities, funds have been allocated in proportion to
population. The attached chart indicates total eligible amounts for each municipality to be
distributed in this FY20 round and a subsequent FY21 round later in the calendar year.
At this time, cities and towns are asked to estimate their FY20 COVID-19 expenses.
Municipalities who request less than the amount for which they are eligible do not forego the
opportunity to ask for additional funds at a later date. Municipalities will be asked to estimate
their COVID-19 expenses in FY21 still within the same ceiling. In other words, the ceiling is the
preliminary total amount available for FY20 and FY21, but at this point all you are being asked
to do is estimate your FY20 COVID-19 expenses.
* The Command Center, headed by Health and Human Services Secretary Marylou Sudders, is the coordinating
entity for the administration’s response to the COVID-19 outbreak.
† For further information on the FEMA reimbursement process, please see MEMA’s resour ce page:
https://www.mass.gov/info-details/covid-19-federal-disaster-declaration.
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Note that to the extent actual expenditures are less than the amount requested, at this time A&F
expects that municipalities will be required to return the balance of unspent funds to the
Commonwealth.
This approach is intended to get money out to municipalities quickly, and to allow adjustments
over the coming months. A&F and DLS will continue to monitor the situation and may make
additional funds available at a later date. Please contact DLS at
LocalGovCaresAct@dor.state.ma.us if your FY20 expenditures are likely to exceed the eligible
amounts in the first round. Municipalities located in Plymouth County should contact county
officials for information about the Coronavirus Relief Fund.
Dispersal of Funds
Municipalities, through their chief executive officer, should complete the web-based application
form. The application asks for estimates of FY20 incurred or anticipated expenses for each
category listed in Attachment A. Based on these estimated amounts, the application will
calculate an Estimated Request amount based on an assumed FEMA reimbursement rate for each
category. Municipalities may request an amount above or below the Estimated Request using the
Other Request field.
Further, municipalities must return the certification (see Attachment B) through the web-based
application form and agree to document costs and to return unspent funds, if any. The
application deadline is Friday, June 5, 2020, but submissions will be reviewed and approved on a
rolling basis.
DLS will provide guidance regarding local accounting requirements (e.g., treatment of funds,
general ledger entries, etc.) via a Bulletin.
Audit Provisions and Documentation
Federal Coronavirus Relief Fund expenditures are subject to audit by an Inspector General
within the U.S. Department of the Treasury. Documenting that costs were eligible uses are
essential to managing compliance risk and to minimizing the possibility that the costs are
deemed ineligible, thereby requiring that the municipality and the state may need to return funds
to the federal government.
A&F will establish a bimonthly reporting process to monitor incurred spending relative to
estimates, and to ensure that documentation is adequate to minimize compliance risk.
For now, we ask that you document costs clearly with respect to the date and nature of the
expense incurred so that together we can best manage resources in the interests of the residents
of Massachusetts. In general, we will be asking that you document expenses with the same
specificity as for FEMA reimbursements. A&F will follow up with further guidance as
necessary.
Thank you for your cooperation as we work together to protect the interests of all our residents.
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Attachment A- Potential Municipal Uses
Note that the state and municipalities should coordinate on appropriate funding source where
more than one source is potentially available for the purpose. For purposes of calculating the
Estimated Request, costs in categories denoted with an asterisk (*) are assumed to be ineligible
for FEMA reimbursement but FEMA has final approval for eligibility determination. Cost in all
other categories are assumed to be reimbursed by FEMA at a rate of 75 percent.
• Core municipal services, in a declared state of emergency
o First responder costs, including:
▪ Direct staffing costs – Overtime, additional hires, and/or backfilling staff
who test positive
▪ Quarantine/isolation costs for first responders who may be infected and
should not put household members at risk – or who should be kept apart
from potentially infected household members
• Including hotel/motel space, sanitization of first responder
vehicles, etc.
o Temporary staff to backfill sick or quarantined municipal employees including:
▪ City/town management
▪ Phone/administrative support
▪ Janitorial
▪ Police, fire, EMT
▪ Trash collection
▪ Other
o Staff for compliance and reporting associated with this funding
o Accelerated telework capacity – infrastructure, subscriptions for meeting services,
hardware (laptops)*
o Hiring and training, including training for employees and contractors hired for
COVID-19 response
o PPE, including first responders, grocery store employees, gas station attendants
and others who interact with public
o Sanitation and Refuse Collection*
o Food inspection*
o Cleaning/disinfection of public buildings
▪ Municipal buildings, including fire stations
▪ Public housing
▪ Specialized cleaning equipment
▪ Air filtration / HVAC
o School distance learning, to the extent not funded from other sources, including
▪ Planning and development, including IT costs*
▪ Incremental costs of special education services required under individual
education plans (IEPs) in a remote, distance, or alternative location*
▪ Food for families that rely on food through the school system*
o Costs of debt financing related to COVID-19 investments – short-term borrowing
and construction carrying costs*
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o Health insurance claims costs in excess of reasonably budgeted claims costs, and
directly related to COVID-19 medical costs
• Expanded public health mission
o Boards of health staffing needs – to the extent not addressed with public health
funding
o Use of public spaces/ building as field hospitals
o Shelter for those who are homeless or otherwise have nowhere they can go
without significant risk to themselves or other household members, and are at
high risk of or recovering from COVID-19
o Food banks / food pantries – need tied to COVID-19*
o Travel expenses – for distribution of resources
o Transporting residents to COVID-19 medical and testing appointments
o Signage and communication including translation services
o Educational materials related to COVID-19
o Testing for COVID-19
• Services and supports to residents in their homes
o Grocery and/or meals delivery – modeled on COA activities
▪ Expanded participation
▪ Replacement of meals delivery volunteer staff (often retirees)
o Wellness check-ins with vulnerable elders*
o Short-term rental or mortgage support*
o Prescription drug delivery*
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Attachment B - CERTIFICATION
I, [Insert name of signatory], am the chief executive of [insert name of municipality], and I
certify that:
1. I have the authority on behalf of [insert name of municipality] to request payment from
the Commonwealth of Massachusetts. At this time, I am requesting payment in the
amount of [$X – reflecting current estimate of eligible FY20 costs] for fiscal year 2020
costs in connection with section 601 of the Social Security Act, as added by section 5001
of the Coronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116-136, div. A,
Title V (Mar. 27, 2020) (“section 601”).
2. I understand that the Commonwealth will rely on this certification as a material
representation in making a payment to [insert name of municipality].
3. As required by federal law, [Insert name of municipality]'s proposed uses of the funds
provided as payment in response to this request will be used only to cover those costs
that-
a. are necessary expenditures incurred due to the public health emergency
with respect to the Coronavirus Disease 2019 (COVID-19);
b. were not accounted for in the budget most recently approved as of March
27, 2020, for [insert name of municipality]; and
c. were incurred during the period that begins on March 1, 2020, and ends
on December 30, 2020.
4. I will report bimonthly on incurred expenses in a form prescribed by the Secretary of
Administration and Finance, and will cooperate with the Executive Office for
Administration and Finance in creating and retaining appropriate documentation to
demonstrate that the proposed uses meet the requirements of section 601.
5. I will coordinate with the Executive Office for Administration and Finance in optimizing
federal funds from section 601 and other potentially available federal sources. In
particular, I will prioritize and coordinate application for FEMA reimbursement where
available.
6. To the extent actual expenditures are less than the amount requested per item 1 above, I
agree to return the balance of unspent funds to the Commonwealth. If the United States
Department of the Treasury recoups funds from the Commonwealth based on a
determination they were used by [insert name of municipality] in a manner not in
compliance with section 601, I agree that the Commonwealth may recover funds from the
city or town through an assessment or deduction from the city or town’s periodic
unrestricted local aid distribution.
By: _________________________________
Signature:____________________________
Title:________________________________
Date:________________________________
7
Attachment C – Total Eligible Amounts (Round 1 and 2)
Total
Eligible
Amounts
Acton $2,092,925
Acushnet $932,814
Adams $712,131
Agawam $2,543,991
Alford $43,290
Amesbury $1,549,019
Amherst $3,482,889
Andover $3,209,569
Aquinnah $28,831
Arlington $4,022,564
Ashburnham $559,512
Ashby $285,134
Ashfield $152,883
Ashland $1,564,007
Athol $1,036,235
Attleboro $3,977,863
Auburn $1,479,631
Avon $398,430
Ayer $719,801
Barnstable $3,919,936
Barre $493,034
Becket $152,530
Bedford $1,251,541
Belchertown $1,334,330
Bellingham $1,514,898
Belmont $2,321,456
Berkley $599,717
Berlin $283,900
Bernardston $186,387
Beverly $3,730,552
Billerica $3,860,335
Blackstone $822,252
Blandford $111,091
Bolton $473,990
Bourne $1,752,069
Boxborough $563,215
Boxford $737,699
Boylston $413,330
Braintree $3,284,247
Total
Eligible
Amounts
Brewster $864,573
Brimfield $332,569
Brookfield $304,884
Brookline $5,229,227
Buckland $165,314
Burlington $2,534,116
Cambridge $10,489,930
Canton $2,083,315
Carlisle $462,616
Charlemont $109,769
Charlton $1,207,633
Chatham $543,113
Chelmsford $3,113,466
Chelsea $3,540,815
Cheshire $277,199
Chester $122,024
Chesterfield $110,915
Chicopee $4,900,538
Chilmark $80,850
Clarksburg $145,477
Clinton $1,236,288
Cohasset $753,040
Colrain $147,857
Concord $1,693,790
Conway $166,813
Cummington $77,411
Dalton $579,174
Danvers $2,444,626
Dartmouth $3,024,770
Dedham $2,233,641
Deerfield $444,542
Dennis $1,224,209
Dighton $695,731
Douglas $789,454
Dover $537,911
Dracut $2,799,060
Dudley $1,040,555
Dunstable $300,123
East Brookfield $195,291
8
Total
Eligible
Amounts
East Longmeadow $1,436,781
Eastham $429,465
Easthampton $1,409,537
Easton $2,208,601
Edgartown $382,912
Egremont $106,507
Erving $156,410
Essex $334,067
Everett $4,133,302
Fairhaven $1,418,971
Fall River $7,905,205
Falmouth $2,734,874
Fitchburg $3,604,472
Florida $63,833
Foxborough $1,558,012
Framingham $6,447,088
Franklin $2,929,813
Freetown $828,336
Gardner $1,826,747
Georgetown $773,495
Gill $131,282
Gloucester $2,680,387
Goshen $93,810
Gosnold $6,613
Grafton $1,665,047
Granby $559,600
Granville $143,184
Great Barrington $604,125
Greenfield $1,539,408
Groton $1,003,878
Groveland $603,949
Hadley $471,345
Hamilton $713,982
Hampden $460,235
Hancock $61,806
Hardwick $269,441
Harvard $582,789
Harwich $1,069,739
Hatfield $289,543
Haverhill $5,646,348
Hawley $29,624
Total
Eligible
Amounts
Heath $61,894
Hinsdale $169,458
Holbrook $974,077
Holden $1,689,558
Holland $220,155
Holliston $1,317,137
Holyoke $3,558,273
Hopedale $526,009
Hopkinton $1,610,736
Hubbardston $422,059
Hudson $1,759,828
Huntington $192,382
Ipswich $1,242,459
Lancaster $721,653
Lanesborough $261,417
Lawrence $7,086,568
Lee $503,878
Leicester $1,004,583
Lenox $437,665
Leominster $3,687,438
Leverett $164,080
Lexington $2,979,363
Leyden $63,833
Lincoln $599,276
Littleton $902,926
Longmeadow $1,395,430
Lowell $9,845,688
Ludlow $1,893,666
Lunenburg $1,027,771
Lynn $8,345,427
Lynnfield $1,149,795
Malden $5,381,404
Manchester By The
Sea $478,663
Mansfield $2,121,580
Marblehead $1,819,253
Marlborough $3,511,279
Mashpee $1,250,218
Maynard $940,485
Medfield $1,137,716
Medford $5,093,008
9
Total
Eligible
Amounts
Medway $1,183,828
Melrose $2,485,712
Mendon $545,141
Merrimac $614,970
Methuen $4,469,927
Middlefield $46,729
Middleton $886,086
Milford $2,566,121
Millbury $1,222,533
Millis $729,147
Millville $287,868
Milton $2,434,840
Monroe $9,875
Monson $781,607
Montague $733,203
Monterey $81,908
Montgomery $76,706
Mount Washington $13,930
Nahant $310,703
Nantucket $998,676
Natick $3,194,228
Needham $2,755,065
New Ashford $19,838
New Bedford $8,403,705
New Braintree $90,725
New Marlborough $128,549
New Salem $89,931
Newbury $629,870
Newburyport $1,604,829
Newton $7,838,462
Norfolk $1,056,955
North Adams $1,137,716
North Andover $2,759,297
North
Attleborough $2,587,634
North Brookfield $423,910
North Reading $1,385,115
Northampton $2,532,706
Northborough $1,331,421
Northbridge $1,475,222
Northfield $263,798
Norton $1,758,770
Total
Eligible
Amounts
Norwood $2,585,694
Oak Bluffs $412,449
Oakham $173,073
Orange $675,717
Orleans $511,196
Otis $136,484
Oxford $1,237,963
Palmer $1,085,256
Paxton $437,576
Peabody $4,697,399
Pelham $116,558
Pepperell $1,072,208
Peru $73,796
Petersham $110,474
Phillipston $154,382
Pittsfield $3,750,037
Plainfield $58,543
Plainville $813,788
Princeton $306,647
Provincetown $260,976
Quincy $8,338,902
Randolph $3,032,793
Raynham $1,261,944
Reading $2,233,905
Rehoboth $1,081,377
Revere $4,745,274
Richmond $125,374
Rockport $643,183
Rowe $34,738
Rowley $560,570
Royalston $112,502
Russell $158,878
Rutland $779,932
Salem $3,840,497
Salisbury $836,623
Sandisfield $78,910
Sandwich $1,783,280
Saugus $2,502,641
Savoy $60,219
Seekonk $1,384,409
Sharon $1,670,161
10
Total
Eligible
Amounts
Sheffield $277,905
Shelburne $164,080
Sherborn $382,736
Shirley $674,395
Shrewsbury $3,347,993
Shutesbury $156,410
Somerset $1,602,977
Somerville $7,191,135
South Hadley $1,569,914
Southampton $546,287
Southborough $896,577
Southbridge $1,492,768
Southwick $863,426
Spencer $1,055,456
Springfield $13,668,817
Sterling $722,094
Stockbridge $167,783
Stoneham $2,003,964
Stoughton $2,552,455
Stow $636,042
Sturbridge $849,937
Sudbury $1,730,468
Sunderland $322,606
Sutton $842,090
Swampscott $1,342,530
Swansea $1,472,842
Taunton $5,051,657
Templeton $718,831
Tewksbury $2,767,408
Tisbury $362,457
Tolland $44,877
Topsfield $584,287
Townsend $841,737
Truro $176,247
Tyngsborough $1,094,867
Tyringham $27,861
Upton $706,400
Uxbridge $1,242,724
Wakefield $2,392,431
Wales $167,342
Walpole $2,222,620
Total
Eligible
Amounts
Waltham $5,551,215
Ware $865,013
Warren $462,704
Warwick $68,771
Washington $47,699
Watertown $3,169,982
Wayland $1,223,944
Webster $1,501,232
Wellesley $2,616,201
Wellfleet $240,610
Wendell $78,117
Wenham $465,878
West Boylston $724,298
West Brookfield $333,715
West Newbury $413,595
West Springfield $2,534,557
West Stockbridge $111,444
West Tisbury $255,775
Westborough $1,691,850
Westfield $3,674,830
Westford $2,142,123
Westhampton $144,683
Westminster $695,114
Weston $1,069,827
Westport $1,409,625
Westwood $1,421,881
Weymouth $5,088,952
Whately $139,305
Wilbraham $1,300,386
Williamsburg $219,449
Williamstown $704,725
Wilmington $2,107,825
Winchendon $961,998
Winchester $2,014,720
Windsor $77,147
Winthrop $1,647,678
Woburn $3,561,711
Worcester $16,388,350
Worthington $104,655
Wrentham $1,054,839
Yarmouth $2,055,630
Actual Actual Projected Projected Projected Projected Projected
wk ending wk ending wk ending wk ending wk ending FY20 Proj.
REVENUES:JUN-MAY 5-Jun 12-Jun 19-Jun 26-Jun 30-Jun TOTALS
Season Passes 1,176,151$ 41,768$ 22,646$ 2,000$ 1,000$ 1,000$ 1,244,565$
Green Fees 1,344,150$ 17,425$ 36,008$ 35,000$ 35,000$ 30,000$ 1,497,583$
Cart Fees 471,268$ 6,725$ 13,216$ 10,500$ 10,500$ 9,500$ 521,709$
Driving Range 91,547$ -$ 2,006$ 2,500$ 2,500$ 2,500$ 101,053$
Pro Shop Revenues 197,674$ 920$ 1,718$ 1,000$ 1,000$ 1,000$ 203,312$
Restaurant Rent 28,202$ -$ -$ -$ -$ -$ 28,202$
Short Term Loan Proceeds -$ -$ -$ -$ -$ -$ -$
Miscellaneous -$ -$ -$ -$ -$ -$ -$
TOTAL REVENUES 3,308,992$ 66,838$ 75,594$ 51,000$ 50,000$ 44,000$ 3,596,424$
EXPENSES:
Wages 1,152,496$ 27,539$ 30,050$ 35,000$ 35,000$ 30,000$ 1,310,085$
Operating Expenses 659,505$ 2,277$ 9,132$ 11,130$ 11,130$ 11,130$ 704,304$
Pro Shop Purchases 149,647$ -$ -$ 18,000$ -$ -$ 167,647$
Fringe Benefits 490,128$ 20,099$ 20,039$ -$ 16,500$ -$ 546,766$
Liability & Property Insurance -$ -$ -$ -$ -$ -$ -$
Issuance Costs -$ -$ -$ -$ -$ -$ -$
Debt Service Interest 31,837$ -$ -$ -$ -$ -$ 31,837$
Debt Service Principal 810,000$ -$ -$ -$ -$ -$ 810,000$
Capital 71,174$ -$ -$ 17,535$ -$ -$ 88,708$
TOTAL EXPENSES 3,364,787$ 49,915$ 59,221$ 81,665$ 62,630$ 41,130$ 3,659,349$
SURPLUS/(DEFICIT)(55,795)$ 16,923$ 16,373$ (30,665)$ (12,630)$ 2,870$ (62,924)$
rev. 06/12/20
FY 2020 PROJECTIONS
1
Donna Kalinick
From:Mimi Bernardo
Sent:Tuesday, June 2, 2020 12:30 PM
To:Dept Heads; Amy Handel; Amy Taber; Ann Christen; Carol Spade; Carrie Guiliano; Emily
Sumner; Erika Mawn; Jayanne Sci; Jill Doane; Laura Hanna; Lauren Zeller; Lynn St. Cyr;
Marilyn Mooers; Megan Downey; Sara Provos; Regina Egan; Robin Young; Sara Provos;
Sarah Piebes; Sherry Theuret; Tammi Mason; Terry Iaccheri
Subject:FY20 Fiscal Year End Memo
Attachments:Encumbrance Form.xlsx
Good afternoon,
We are rapidly approaching the end of the fiscal year. Please see below for important dates and instructions:
Reimbursable Grants:Please submit your state or federal grant reimbursement requests as soon as possible. Should you
incur expenses for reimbursable grants from now until 6/30, I would encourage you to try to hold off on paying any
invoices until after 7/1. The DOR reduces our Free Cash for any funds in deficit @ 6/30. Should you need any copies of
invoices or reports from the accounting office for your reimbursement packets, please do not hesitate to ask. We are
happy to help.
Expenses: The last day to submit FY20 bills is Wednesday July 8th. We will gladly accept emailed or faxed invoices. If
your department has made purchases, yet has not received an invoice by the end of the month, don’t be shy. Call and
ask them to email or fax you an invoice. The last FY20 vendor warrant will be processed on July 13th.
The first FY21 vendor warrant will be processed on 7/1/20, however, I am requesting that this warrant only be for time-
sensitive items (debt payments, school & retirement assessments, utility bills, insurance, etc.).
The first ‘regular’ FY21 vendor warrant will be processed on July 6th. The deadline to submit invoices for this warrant
is Wednesday July 1. FY20 invoices will need to be entered on their own packet separately from FY21 invoices.
Encumbrances: Should you have outstanding obligations at 6/30 and need to encumber funds in order to pay a
forthcoming invoice, please fill out the attached encumbrance form. I will be accepting encumbrance forms through July
15th. The DOR is allowing the town to encumber any funds for town meeting costs that would have been spent for the
May 4th town meeting. If your department will have any costs for the September 15th town meeting, please make sure to
encumber these funds.
Special Articles: Please provide me a list of any special articles that can be closed out on 6/30/20.
Cash Receipts: The deadline to submit FY20 cash receipts is 2pm on June 30th. Any turnovers submitted after this date
will be posted to FY21 revenue.
Year End Payroll: Information will be sent in a separate email from Lisa & Megan.
Please do not hesitate to call with any questions or concerns. Thank you for your patience and cooperation.
Sincerely,
Ann & Mimi
Fiscal Year 2020
Encumbrance List
Department Name:
Department Number:
Date Order Placed Vendor Purchase Amount Account Number Account Description Description of Purchase
Total $0.00
Bulletin
BUL-2020-6
An Act to Address Challenges
Faced by Municipalities and State Authorities Resulting From COVID-19
TO: Local Officials
FROM: Mary Jane Handy, Director of Accounts
DATE: May 2020
SUBJECT: Deficit Spending Authority for Continued Operation After June 30, 2020
In the Event of a Delay in FY2021 Budget Adoption
_________________________________________________________________________
This Bulletin provides guidance to local officials regarding the procedures for obtaining deficit
spending authority for continued operation beginning July 1, 2020 as authorized by section 5 of An
Act to Address Challenges Faced by Municipalities and State Authorities Resulting From COVID-
19, Chapter 53 of the Acts of 2020, (the Act). Section 5 provides an option for towns and districts
for expenditure without appropriation if the town’s or district’s annual budget is delayed beyond
June 30, 2020 due to the current COVID -19 emergency (“emergency”).
Section 5 authorizes the Division of Local Services’ D irector of Accounts (director) to approve
expenditure from any appropriate fund or account of an amount necessary to continue
uninterrupted government operations of not less than 1/12th of the town’s or special purpose
district’s FY2020 approved budget. The director’s authority continues provided the emergency
prevents budget adoption by a town or special purpose district meeting. Once the FY2021 budget
is adopted, the deficit expenditure authority approved by the director terminates and spending
authority thereafter will be pursuant to the budget approved by the town or district meeting.
Towns and districts may not spend beginning July 1, 2020 without either a FY2021 budget
approved by the town or district meeting or approval of monthly deficit spending by the director
under section 5 through the procedures described in this Bulletin. If it is possible that a scheduled
town or district meeting may not be held by June 30, we strongly encourage that a monthly
expenditure plan under this Bulletin be submitted as soon as possible to ensure spending
authorization starting July 1.
Supporting a Commonwealth of Communities
www.mass.gov/DLS P.O. Box 9569 Boston, MA 02114 -9569 (617) 626-2300
Geoffrey E. Snyder
Commissioner of Revenue
Sean R. Cronin
Senior Deputy Commissioner
2
I. Process to Receive Deficit Expenditure Approval by the Director
A. Delay of Town or Special Purpose District Meeting
Section 5 applies to a town or district where the adoption of its annual budget is delayed beyond
June 30, 2020 due to the current COVID -19 emergency (“emergency”).
Bulletin 2020-02 explains sections 1 through 4 of Chapter 53 of the Acts of 2020 . These provisions
grant authority to boards of selectmen and town councils to delay town meetings beyond June 30
and to moderators to recess and continue scheduled meetings due to the emergency. Towns are
advised to consult with their local counsel regarding the responsibilities of the board or council and
the form of vote to delay the meeting. Districts are advised to post their annual meeting warrants
and have the moderator recess and delay the meeting if necessary.
B. Develop a Monthly Expenditure Plan
Section 5 requires that the selectboard, town council or board of commissioners approve an
expenditure plan for the month of July for submission to the director that provides sufficient
expenditure authority necessary to achieve uninterrupted government operations and prudent
fiscal restraint. The plan development and approval process will continue for each successive
month while the emergency continues and prevents the adoption of a budget by the town or district
meeting.
The monthly expenditure plan should include:
• an expenditure estimate for operations in the general fund and enterprise fund (estimates
should consider that a reduction in estimated revenues may be required during the FY2021
tax rate setting process);
• amounts sufficient to cover regional school district, pension or other similar assessments;
and
• debt service payments.
The monthly budget plan should not include:
• any activities which you have reason to believe will not be supported by the relevant
appropriations (once adopted);
• increases in salaries called for in collective bargaining agreements that have not previously
been approved by the legislative body;
• appropriations such as reserved premiums, overlay surplus, free cash, stabilization or other
similar funds balances;
• capital or other items that ordinarily require special purpose appropriation by town or district
meeting; and
3
• estimated FY2020 COVID-19 emergency expenditure deficits or other emergency
expenditure deficits given authorization by the director under G.L. c. 44, § 31.
FY2020 encumbrances, borrowing proceeds, gifts, grants, final judgments of courts or other
adjudicatory agencies and other similar expenditures that do not require town or special purpose
district appropriation for expenditure may be spent as usual without the director’s authority.
Questions as to specific expenditures which can or cannot be added to the plan may be sent to the
director for a decision.
C. Approve the Monthly Expenditure Plan
The monthly expenditure plan must be approved by the selectboard, town council or board of
commissioners by majority vote pursuant to the open meeting law, as revised per Governor
Baker’s Executive Order on March 12, 2020. The vote need only indicate that the board or council
approves the plan being submitted. The clerk of each board or council must certify that a vote to
approve the plan was properly taken.
D. Submit the M onthly Request for Deficit Expenditure Authority
Towns and districts are required to complete and submit in Gateway for each month the Deficit
Expenditure Approval form found in the “Misc Forms” Module along with these additional
requirements:
• the uploaded monthly expenditure plan approved by the selectboard, town council or board
of commissioners;
• completion of the summary of expenditures section of the form ;
• an uploaded Clerk’s certificate of vote stating the submitted plan was approved by the
selectboard, town council or board of commissioners, the date and time of the meeting and
vote results; and
• the Clerk’s electronic signature.
Spending is not allowed beginning July 1 without a FY2021 budget approved by the town or district
meeting or approval of monthly deficit spending by the director under this Bulletin. If it is possible
that a scheduled town or district meeting may not be held by June 30, we strongly encourage that
a monthly expenditure plan under this Bulletin be submitted as soon as possible to ensure
spending authorization starting July 1.
II. Director’s Approval
Section 5 authorizes the director to allow deficit expenditures for continued operations beginning
July 1, 2020 of not less than 1/12th of the town’s or district’s FY2020 budget. For non-tax rate
setting special purpose districts, the director will rely on FY2020 budget information received from
the district’s board of commissioners.
4
The director will approve monthly expenditures for July if the submittal is in compliance with section
5 and the instructions contained in this Bulletin. If the emergency continues to prevent budget
adoption by a town or special purpose district meeting, the process described above will continue
as long as necessary.
III. Accounting for Approved Expenditures
Once the town or special purpose district receives expenditure approval by the director, local
officials must use best practices to manage spending so as not to exceed the director’s
expenditure allowance. When the annual budget is approved by the town or district meeting, the
director’s expenditure approval terminates and spending authority for the town or district is then
pursuant to its adopted budget.
All expenditures made under the director’s approval must be fully raised or otherwise funded on
the FY2021 Tax Rate Recap.
Account Name Amount needed
on 7/01/2020
Fund 01 General Fund
Town Administraton Seasonal Wages 19,500.00
Town Administraton Dues & Memberships 5,000.00
County Tax - Greenhead Fly 1,750.00
IT Contracted Services 80,000.00
Sick Leave Incentive 13,500.00
Retirement Assessment - Town 1,802,195.00
Liability & Property Insurance 445,000.00
Fire Department Education Stipends 11,000.00
Fire Department OT 100,000.00
Natural Resources- Shellfish Expenses 7,000.00
Nauset Regional School District Assessment 3,000,000.00
Cape Cod Tech Regional HS Assessment 578,000.00
Retirement Assessment - School 361,742.00
Highway Department OT 13,000.00
Highway Department Solid Waste 70,000.00
Veterans Assessment 31,000.00
Veterans Benefits 25,000.00
Library - CLAMS Annual Membership 20,000.00
Recreation Dept. Seasonal Wages 63,000.00
Chamber of Commerce- Local Business Funding 27,000.00
Town Band 3,500.00
OKH Historic District Assessment 10,450.00
Pleasant Bay Assessment 15,840.00
Total 6,703,477.00
Fund 26 Golf
Part Time Maintenance- Wages 95,000.00
Part Time Administration - Wages 90,000.00
Overtime 25,000.00
Electricity - Clubhouse 15,000.00
Electricity - Irrigation 10,000.00
Maintenance Supplies 6,000.00
Range Supplies 5,000.00
Custodial Supplies 7,500.00
Fertilizer 35,000.00
Lime 20,000.00
Cart Lease 80,000.00
Credit Card Expense 25,000.00
Dues & Subscriptions- Administration 1,600.00
Workers Compensation 16,000.00
General Liability Insurance 75,080.00
Retirement Assessment 240,553.00
Total 746,733.00
Fund 28 Water
Chemicals 15,000.00
Workers Compensation 34,055.00
General Liability Insurance 29,515.00
Retirement Assessment 189,993.00
Total 268,563.00
Fund 15 CPA
CPA Debt - Principal 220,000.00
CPA Debt - Interest 52,000.00
272,000.00
1
Donna Kalinick
From:dlssupport@dor.state.ma.us
Sent:Tuesday, June 16, 2020 1:47 PM
To:Lisa Vitale; Mimi Bernardo; Ann Christen; Peter Lombardi; Susan Broderick; Donna
Kalinick; Mary Chaffee; Benjamin deRuyter; Cynthia Bingham; David Whitney; John
Dickson; beyestone@eastham-ma.gov; James Gallagher; Erika Mawn; James Gallagher;
dlsgateway@dor.state.ma.us
Cc:scopelletik@dor.state.ma.us
Subject:Deficit Spending Authority - Brewster - July
Massachusetts Department of Revenue Division of Local Services
Geoffrey E. Snyder, Commissioner
Sean R. Cronin, Senior Deputy Commissioner of Local Services
6/16/2020
July
NOTIFICATION OF DEFICIT SPENDING AUTHORITY FOR CONTINUED OPERATIONS
Town of Brewster
Based upon the monthly expenditure plan submitted, I hereby authorize deficit expenditures for continued
operations for the Town of Brewster:
For the month of July:$10,536,745.00.
Expediture Description Amount
Municipal Expenditures $5,796,125.00
School Expenditures $4,740,620.00
This authorization will terminate the earlier of the end of the last day of the month specified above, or when the
annual budget approved by the town or district meeting becomes effective and spending authority for the town
or district is then pursuant to its adopted budget. This authorization notification is emailed to the
mayor/manager, board of selectmen, prudential committee, finance director and treasurer immediately upon
approval, provided a current email address is on file in DLS' Local Officials Directory. Please forward this
notification to other officials as you deem appropriate.
Sincerely,
To help protect your privacy, Microsoft Office prevented automatic download of this picture from the Internet.Director of Accounts
Mary Jane Handy
Director of Accounts
Massachusetts Department of Revenue
Town of Brewster
2198 Main Street
Brewster, MA 02631-1898
Phone: (508) 896-3701
Fax: (508) 896-8089
MEMORANDUM
TO: Department Heads
FROM: Peter Lombardi, Town Administrator
Mimi Bernardo, Finance Director
RE: FY21 Budget Update
DATE: June 12, 2020
As you all know, our Annual Town Meeting is now scheduled to be held on September
15th. As a result of the change in the Town Meeting date, the Town is required to
follow specific guidance from the Department of Revenue on various financial matters
(see attached). Since we technically will not have an approved budget in place at the
start of the next fiscal year (July 1), the state is allowing us to operate on a monthly
basis from ‘the most recent fiscal year approved by town meeting’ until the tax payers
can vote to approve our FY21 budgets in September.
Based on this guidance, you will see an amount posted effective 7/1/20 to your
operating budgets that is equal to ¼ of your FY20 budget. This amount should cover
your departmental expenses for July, August, and September (see Tab 1 of attached).
For large payments that get paid in the beginning of the fiscal year such as the
retirement assessment, debt, school assessments etc., we have accounted for those
upfront costs for all relevant departmental budgets (see Tab 2 of attached). The DOR is
aware that there are large payments made throughout the year that don’t get paid on
an incremental monthly schedule. They are making exceptions for these payments and
will allow these amounts to be budgeted. After Town Meeting votes on your proposed
FY21 operating budgets, your ‘real’ FY21 budget will be posted retroactively effective
7/1 on 9/16. There will be no need for you to do anything. From that point on, it will be
business as usual.
More than anything, this is a formality to ensure we uphold fiscal prudence until the tax
payers have approved our FY21 budget. We are appreciative of the tools that state
officials and the legislature have given us to cope with so many unprecedented
situations. After Town Meeting, the amounts from the FY20 ¼ budget will get
overwritten with your approved FY21 budget. We will be posting these ¼ budgets early
next week, and will send an email at that time to let you know they are posted.
Office of:
Select Board
Town Administrator
Some items of note:
You can pay invoices and payroll from your operating budgets starting 7/1 as
you normally would.
You can submit and pay encumbrances as you normally would. This does not
affect encumbrances from FY20 into FY21.
This only effects operating accounts for the general fund, water fund, golf fund,
and CPA administrative accounts.
Special revenue accounts such as grants, gifts, donations, Chapter 90, and trusts
are not affected.
This does not affect carryforward balances in your special articles.
This does not affect carryforward balances in capital projects accounts.
This does not affect agency accounts in fund 89, such as police & fire details,
escrows, or sales tax.
Revolving funds are allowed to operate in FY21 at the same level as FY20 until
the FY21 expenditure limits are voted and accepted at town meeting.
Finally, FY21 wage increases (contractual steps and still-to-be-negotiated Cost of
Living Adjustments) will not be funded until after being voted and accepted at
Town Meeting. Once approved, any relevant step increases will be paid
retroactively effective 7/1/20. Potential retroactive FY21 Cost of Living
Adjustments will be subject to contract negotiations.
Please let us know if you or your employees have any questions.
165 COMMERCE PARK ROAD BREWSTER, MA 02631 PHONE: 508-896-5454 FAX: 508-896-4517
TOWN OF BREWSTER
WATER DEPARTMENT
Paul Anderson
Superintendent
Board of Water Commissioners
Doug Wilcock
Susan Brown
Cynthia Baran
Notice of Proposed Water Rate Increase
The Brewster Water Department’s operations and capital expenses are funded by the water bills distributed in
August and February each year. Water rate studies, done by a third party, are performed periodically to
ensure the revenues produced by billing will support the Water Department’s annual budget approved at
Annual Town Meeting. Water rate studies are typically done every three to five years. Prior to this year,
Brewster’s last rate study was conducted in 2015 and changes were implemented in 2016.
A new water rate study was completed in May 2020 and an increase in the existing rate structure effective July
1, 2020 was recommended. After careful examination, the Brewster Water Commissioners supported a
gradual increase in rates over five years. A summary of the rate study and recommendations will be presented
at the Select Board meeting on June 15,2020. This summary can be viewed at the town website and
comments can be submitted to the Water Superintendent at panderson@brewster-ma.gov
Brewster Water Commissioners
June 15, 2020
Brewster Water Rate Changes
Proposed for
FY 2021 – FY 2025
Findings
Financially Sound
• Fund Balance 6/30/19
$1,727,828 – Not too
much considering capital needs
1
Capital Needs Will Drive
the Rates Moving Forward
• Generator Project -
$1,200,000 Bond
• $320,000 Average per Year
• Funded by Reserves
• Extensive Capital Needs
Beyond FY 2025
2
Consumption has
Decreased by 3% Since
last study (2015)
3
Capital Improvement Plan – Funded by Reserves
FISCAL YEAR
2021
FISCAL
YEAR 2022
FISCAL
YEAR 2023
FISCAL
YEAR 2024
FISCAL YEAR
2025
WATER DEPARTMENT
Water Construction Account $180,000 $180,000 $180,000 $180,000 $180,000
Vehicle $60,000 $60,000 $60,000 $60,000 $90,000
Pump Replacement for Well No. 3 $40,000
Pump Replacement for Well No. 4 $40,000
Pump Replacement for Well No. 6 $40,000
Well No. 3 Cleaning Project $40,000
Well No. 4 Cleaning Project $40,000
Well No. 6 Cleaning Project $40,000
Water main - Red Top, North $125,000
Construction Generators Project - Bond $1,200,000
TOTAL $400,000 $365,000 $320,000 $240,000 $270,000
Generator Project -$1,200,000
20 Year Bond, 4% Interest Rate
BREWSTER WATER DEPARTMENT
DEBT SERVICE COST
INTEREST RATE PER ANNUM 4.00%
NUMBER OF PRINCIPAL PAYMENTS 20
PRINCIPAL AMOUNT 1,200,000
ANNUAL INTEREST PAYMENTS 2
Generator Project
CARRYING PAYMENT
Fiscal
TOTAL PAYMENT PRINCIPAL INTEREST VALUE NUMBER
Year
PAYMENT
1,200,000.00
24,000.00 0.00 24,000.00 1,200,000.00 1
$108,000.00 84,000.00 60,000.00 24,000.00 1,140,000.00 2 FY 2021
22,800.00 0.00 22,800.00 1,140,000.00 3
$105,600.00 82,800.00 60,000.00 22,800.00 1,080,000.00 4 FY 2022
21,600.00 0.00 21,600.00 1,080,000.00 5
$103,200.00 81,600.00 60,000.00 21,600.00 1,020,000.00 6 FY 2023
20,400.00 0.00 20,400.00 1,020,000.00 7
$100,800.00 80,400.00 60,000.00 20,400.00 960,000.00 8 FY 2024
19,200.00 0.00 19,200.00 960,000.00 9
$98,400.00 79,200.00 60,000.00 19,200.00 900,000.00 10 FY 2025
18,000.00 0.00 18,000.00 900,000.00 11
$96,000.00 78,000.00 60,000.00 18,000.00 840,000.00 12 FY 2026
5 Year Average Budget- $3,297,302
Recommendations
Element Recommended Notes
Action
Rates
Rate Structure
Annual Private
Fire Protection
Backflow
Testing
Increase rates in
small steps over
5 years
Maintain present
rate structure
Maintain present
rates
Institute $75 fee
per test
Semi-annual
Minimum Charge
Two Step Flow
Rate
Increases as Meter
Size Increases
Semi-annual:
1st Step: 0-5,000 gal.
2nd Step: > 5,000 gal.
Proposed Rates
BREWSTER WATER DEPARTMENT
Current vs Proposed Rates & Charges
Current Proposed Dollar Percentage Proposed Proposed Proposed Proposed
Rates Rates FY 2021 Increase Increase Rates FY 2022 Rates FY 2023 Rates FY 2024 Rates FY 2025# 2 # 2
Semi-annual Basic System Fee (Minimum Charge)
Up to 1" Meter $60.00 $60.00 $0.00 0.00%$65.00 $70.00 $75.00 $75.00
1" Meter $115.00 $115.00 $0.00 0.00%$125.00 $135.00 $150.00 $150.00
1 1/2" Meter $145.00 $145.00 $0.00 0.00%$160.00 $170.00 $175.00 $175.00
2" Meter $175.00 $175.00 $0.00 0.00%$200.00 $210.00 $225.00 $225.00
3" Meter $225.00 $225.00 $0.00 0.00%$250.00 $275.00 $300.00 $300.00
Dollar Increase to 1" Meter $0.00 $5.00 $5.00 $5.00 $0.00
Semi-annual Step Rates
1st Step: 0-5,000 Gallons, per 1,000 gallons $2.27 $2.43 $0.16 7.00%$2.48 $2.53 $2.58 $2.63
2nd Step: Over 5,000 Gallons, per 1,000 gallons $4.86 $5.20 $0.34 7.00%$5.30 $5.41 $5.52 $5.63
Step Rate Percentage Increase 7.00%2.00%2.00%2.00%2.00%
Backflow Testing
Per Test $0.00 $75.00 $75.00 $75.00 $75.00 $75.00 $75.00
Annual Private Fire Protection
2" Connection $80.00 $80.00 $0.00 0.00%$80.00 $80.00 $80.00 $80.00
4" & Larger Connection $160.00 $160.00 $0.00 0.00%$160.00 $160.00 $160.00 $160.00
Impact Analysis – FY 2021
Semi-Annual Billing
Meter Quantity Current Proposed Dollar Percentage
Size Gallons Bill Bill Difference Difference
Up to 1" Meter 1,000 $62.27 $62.43 $0.16 0.26%
2,000 $64.54 $64.86 $0.32 0.50%
3,000 $66.81 $67.29 $0.48 0.72%
4,000 $69.08 $69.72 $0.64 0.93%
5,000 $71.35 $72.15 $0.80 1.12%
10,000 $95.65 $98.15 $2.50 2.61%
12,500 $107.80 $111.15 $3.35 3.11%
15,000 $119.95 $124.15 $4.20 3.50%
20,000 $144.25 $150.15 $5.90 4.09%
25,000 $168.55 $176.15 $7.60 4.51%
30,000 $192.85 $202.15 $9.30 4.82%
35,000 $217.15 $228.15 $11.00 5.07%
40,000 $241.45 $254.15 $12.70 5.26%
45,000 $265.75 $280.15 $14.40 5.42%
50,000 $290.05 $306.15 $16.10 5.55%
55,000 $314.35 $332.15 $17.80 5.66%
60,000 $338.65 $358.15 $19.50 5.76%
75,000 $411.55 $436.15 $24.60 5.98%
1" Meter 5,000 $126.35 $127.15 $0.80 0.63%
20,000 $199.25 $205.15 $5.90 2.96%
35,000 $272.15 $283.15 $11.00 4.04%
50,000 $345.05 $361.15 $16.10 4.67%
75,000 $466.55 $491.15 $24.60 5.27%
100,000 $588.05 $621.15 $33.10 5.63%
125,000 $709.55 $751.15 $41.60 5.86%
150,000 $831.05 $881.15 $50.10 6.03%
Rate Comparison
Rate Comparison
Other Rates and Charges
BREWSTER WATER DEPARTMENT Exhibit 1a
Current vs Proposed Rates & Charges
Current Proposed Dollar Percentage
Rates Rates Increase Increase
Turn On Water $25.00 $50.00 $25.00 100.00%
Turn Off Water $25.00 $50.00 $25.00 100.00%
Final Read $30.00 $50.00 $20.00 66.67%
Labor Rate - Normal Working Hours $50.00 $50.00 $0.00 0.00%
Labor Rate - After Normal Working Hours - 4 Hour Minimum $100.00 $300.00 $200.00 200.00%
One Person and a Backhoe $100.00 $150.00 $50.00 50.00%
Hydrant Use - Plus Cost of Water $0.00 $100.00 $100.00 #DIV/0!
Meter Test - If meter is accurate $0.00 $75.00 $75.00 #DIV/0!
Meter Test - If meter is inaccurate $0.00 $0.00 $0.00 #DIV/0!
Recommendations
◦Increase Rates Beginning 7/1/2020
◦Revise Other Fees & Service Charges
1
Donna Kalinick
From:Lisa Vitale
Sent:Tuesday, June 16, 2020 1:16 PM
To:All Staff
Cc:Megan Downey
Subject:Harpers Payroll Services
We are pleased to announce that we are working with Harpers Payroll Services. Our current payroll software is set to
expire at the end of Calendar Year 2020 and we have been working to implement the new web based payroll system for
a Fiscal Year 2021 start with Harpers.
The roll out of the new system will be in three phases as follows:
Phase One will involve the Treasurer’s office processing payroll as usual. Departments will submit their bi-weekly payroll
to the Treasurer’s office by 10:00 a.m. on the Monday prior to the pay date. We will enter payroll into the Harpers
Payroll system and Harpers will produce the pay check/pay stub which we will distribute as usual prior to the pay
date. We anticipate this process will continue through September 2020.
Phase Two will involve the individual departments entering their payroll remotely. (There will be training and more
information to follow.) Essentially, each department’s designee will be able to see only their departmental employees’
payroll records (not deductions or personal information) and enter their work hours and out of office time. Upon
completion it will be submitted to the Treasurer’s office for auditing and finalization.
Phase Three will be the roll out of Employee Self Service, where employees can log into their personal portal and make
changes to taxes, direct deposit, address, etc. as well as print off copies of pay stubs and W2s. We will need to gather
your email address so that Harpers can send you an introductory email and get you set up for Employee Self
Service. They recommend that you use your personal email address versus your work email address for this service.
Please email Megan Downey at mdowney@brewster-ma.gov with your email preference.
You will be receiving your first Harpers pay check/pay stub on Thursday, July 2nd. We ask that you review your taxes and
deductions (we have already done so, but a double check can’t hurt) as well as your mailing address. If you see any
discrepancies, please let us know.
Thank you.
Lisa L. Vitale
Treasurer/Collector
Town of Brewster
2198 Main Street
Brewster, MA 02631
508-896-3701 x1117
508-896-8089 FAX
Effective March 16, 2020, until further notice:
In light of the COVID-19 pandemic, Brewster Town Offices will be CLOSED TO THE PUBLIC. The
Treasurer/Collector staff are working remotely. If you need assistance please call (508) 896 3701 ext. 1117
and leave a message with your name, phone number and reason for calling. Or, contact us by email at
lvitale@brewster-ma.gov and we will respond promptly.
1
Donna Kalinick
From:Peter Lombardi
Sent:Wednesday, June 10, 2020 8:54 AM
To:Select Board; Finance Committee
Cc:Donna Kalinick; Susan Broderick; Robin Young; Mimi Bernardo
Subject:FW: NRHS Building Committee MEMO
Please see latest updated below on the NRSC project. This article has been removed from the June 20 Orleans warrant
and is planned for a vote at all 4 Town Meetings this fall and on all 4 ballots in November.
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: Wendy Spampinato [mailto:spampinatow@nausetschools.org]
Sent: Wednesday, June 10, 2020 8:06 AM
To: Brewster School Committee <brewsterschoolcommitteemeeting@brewster-ma.gov>; Anthony Nannini
<nanninia@nausetschools.org>; Chris Ellsasser <ellsasserc@nausetschools.org>; Christina Copper <Copper@dpi-
boston.com>; Christopher Easley <easleyc@nausetschools.org>; Dave Telman <telmand@nausetschools.org>; Giovanna
Venditti <vendittig@nausetschools.org>; Greg Levasseur <greglev@comcast.net>; Harry Terkanian
<harry.terkanian@wellfleet-ma.gov>; Jacqui Beebe <jacquiwildes@comcast.net>; James Nowack
<nowackj@nausetschools.org>; Jody Craven <cravenj@nausetschools.org>; Joe Sullivan <jsullivan@dpi-boston.com>;
John O'Reilly <oreillyj@nausetschools.org>; Kathleen Tringale <tringalek@nausetschools.org>; Keith gauley
<gauleyk@nausetschools.org>; Kent Kovacs <kkovacs@flansburgh.com>; Lisa Orlandella
<orlandellal@nausetschools.org>; Peter Lombardi <plombardi@brewster-ma.gov>; Peter Wade
<phwade@comcast.net>; Richard Marks <rmarks@dpi-boston.com>; Ron Collins <rcollins@town.orleans.ma.us>;
Thomas Conrad <conradt@nausetschools.org>; Tom Faris <farist@nausetschools.org>; Tom Fitzgibbons
<tomfitz53@hotmail.com>
Cc: Nauset Regional Schools Committee <nrscommittee@nausetschools.org>
Subject: NRHS Building Committee MEMO
FROM CHAIR GREG LEVASSEUR:
The building project is moving forward, but at a slower pace.
The Regional School Committee this Thursday will be taking up a discussion and motion
to authorize our OPM, Daedalus, to seek a further extension of the funding for the project
2
no later that May of 2021. Mr. Marks, if this passes, will work with our project
representatives at MSBA to get a recommendation to the Board of Directors for their June
25,2020 meeting.
In conjunction, we will need a building committee meeting to vote on contract extensions
for Daedalus and Flansburgh for the remainder of the schematic design phase.
This building committee meeting will also allow for updates and questions on the project to
this point.
To that end, please let Wendy know of any schedule conflicts for the 17th or 24th of June
as tentative dates.
--
Wendy Spampinato
Admin Asst to the Principal
Nauset Regional High School
508-255-1505 x5216