HomeMy Public PortalAbout03.17.21 FinCom Packet
Town of Brewster Finance Committee
2198 Main St., Brewster, MA 02631
fincommeeting@brewster-ma.gov
(508) 896-3701
MEETING AGENDA
Remote Participation Only
March 17, 2021 at 6:00 PM
This meeting will be conducted by remote participation pursuant to Gov. Baker’s March 2020 orders suspending certain Open
Meeting Law provisions and imposing limits on public gatherings. No in-person meeting attendance will be permitted. If the Town is
unable to live broadcast this meeting, a record of the proceedings will be provided on the Town website as soon as possible.
The meeting may be viewed by: Live broadcast (Brewster Government TV Channel 18), Livestream (livestream.brewster-
ma.gov), or Video recording (tv.brewster-ma.gov).
Meetings may be joined by:
1. Phone: Call (929) 436-2866 or (301) 715-8592. Webinar ID: 814 5568 0821 Passcode: 546055
To request to speak: Press *9 and wait to be recognized.
2. Zoom Webinar: https://us02web.zoom.us/j/81455680821?pwd=SUtNOCtYUHgxdkIyUFVJYzVNQjZXdz09
Passcode: 546055
To request to speak: Tap Zoom “Raise Hand” button or type “Chat” comment with your name and address, then
wait to be recognized.
Finance
Committee
Harvey (Pete) Dahl
Chair
Frank Bridges
Vice Chair
William Meehan
Clerk
Andrew Evans
Alex Hopper
Honey Pivorotto
Robert Tobias
Robert Young
Town
Administrator
Peter Lombardi
Finance Director
Mimi Bernardo
1. Call to Order
2. Declaration of a Quorum
3. Meeting Participation Statement
4. Recording Statement
5. Public Announcements and Comment: Members of the public may address the
Finance Committee on matters not on the meeting’s agenda for a maximum 3-5
minutes at the Chair’s discretion. Under the Open Meeting Law, the Finance
Committee is unable to reply but may add items presented to a future agenda.
6. Town Administrator/Finance Director Report
7. Policies and Procedures Update (Standing Item)
8. Discussion and Vote on Town Charter
9. Discussion and Vote on Town Meeting Warrant Budget Articles
10. Discussion and Vote on School Budgets (Cape Tech, Nauset Regional, Brewster
Elementary)
11. Discussion and Vote on Debt Exclusion for Nauset High School
12. Liaison Reports
13. Review and Approval of Minutes
14. Request for agenda items for future meetings.
15. Matters Not Reasonably Anticipated by the Chair
16. Next Finance Committee Meeting – 03/24/21
17. Adjournment
Date Posted: Date Revised: Received by Town Clerk:
3/15/21
NRSD Change in Enrollment and Budget Indexed to FY10
Total
Enrollment
Member
Towns
Enrollment Choice Enrollment OpXP budget
Infl. Adj.
OpXP
Budget
Baseline FY10 0 0 0 -$ 0
FY11 -1.2%-5.8%1.4%0.0%2.1%
FY12 -1.5%-8.0%11.1%4.2%5.2%
FY13 0.0%-8.1%26.4%8.9%9.9%
FY14 3.0%-7.3%34.1%15.6%12.7%
FY15 -1.7%-10.8%20.2%18.7%14.5%
FY16 -2.2%-13.7%32.7%22.1%16.1%
FY17 -4.7%-17.3%38.5%26.4%16.0%
FY18 -5.3%-20.7%56.3%29.6%17.4%
FY19 -2.1%-17.1%52.9%33.4%19.3%
FY20 -3.2%-15.0%36.1%37.2%21.4%
-3.2%
-15.0%
36.1%
37.2%
21.4%
-30%
-20%
-10%
0%
10%
20%
30%
40%
50%
60%
FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20
NSRD Change in Enrollment and Budget
Indexed to FY10
Total Enrollment Member Towns EnrollmentChoice Enrollment OpXP budget
Infl. Adj. OpXP Budget
Source: NRSD, DESE
The Nauset Regional schools will have $664k in excess reserve/budget assuming a 2% COLA increase for each of FY21/22. This equals 3.2% of their total budget.
e.g. $1.3MM Res. For Nego. minus 4% of $17MM Total Salaries = $664k
*This assumes the Region Only and Central Office salaries are not subject to the COLA increase (if they are, the excess would decline by just $76k)
Nauset Middle Nauset High Region Only Central Office
Salaries:Salaries:Salaries:Salaries:
Principals 245,000$ Principals 391,267$ Principal -$ Superintendant 213,481$
Secretary 110,109$ Secretary 145,921$ Secretary -$ Secretary 80,600$
Teachers 3,639,366$ Department Heads 56,661$ Teachers -$ Asst. Superintendant 151,473$
Librarian 94,634$ Teachers 6,240,774$ Librarian/Tech 94,830$ Dir of Fin & Ops 151,488$
ELL Teacher 55,812$ Librarian -$ Tutor -$ Clerical Bus. Office 347,166$
Tutor 22,261$ ELL Teacher -$ Instruct Coordinators -$ Dir. Student Services 142,800$
Coord & Team Leader 37,973$ Tutor 4,000$ Ed Assistants -$ Clerical Dir. Student Svcs 56,591$
Ed Assistants 66,452$ Coord & Team Leader -$ Guidance & Counseling -$ Clerical Human Resources 135,959$
Guidance & Counseling 376,973$ Ed Assistants -$ Nurse -$ Tech Coordinator 134,640$
Guidance Secretary 52,557$ Guidance & Counseling 606,081$ Cafeteria -$ Technician 113,118$
Nurse 115,153$ Guidance Secretary 38,869$ Custodial -$ Custodial -$
Athletics 52,041$ Nurse 108,304$ SE Teachers -$ SE Teachers -$
Student Activities 41,686$ Athletics 432,171$ SE Tutors 500$ SE Tutors -$
Cafeteria -$ Student Activities 38,165$ SE Speech Therapeutic 260,911$ SE Speech Therapeutic -$
Custodial 414,636$ Cafeteria -$ SE Ed Assistants -$ SE Ed Assistants -$
SE Teachers 740,059$ Custodial 385,678$ SE Guidance -$ SE Guidance -$
SE Summer School 24,354$ SE Teachers 599,542$ Committee Secretary 4,000$ Committee Secretary -$
SE Tutors 2,000$ SE Summer School 17,000$ Treasurer 17,659$ Treasurer -$
SE Speech Therapeutic 159,518$ SE Tutors 21,500$ Professional Development 2,500$ Professional Development -$
SE Ed Assistants 780,121$ SE Speech Therapeutic 142,635$ TOTAL SALARIES 380,400$ TOTAL SALARIES 1,527,316$
SE Guidance 60,704$ SE Ed Assistants 479,333$
SE Guidance Secretaries 45,736$ SE Psychologist 71,018$ Reserve for Negotiation -$ Reserve for Negotiation -$
Tech Support 51,200$ SE Guidance Secretaries 47,013$ Res for Nego/Total Sal 0.0%Res for Nego/Total Sal 0.0%
Tech Lead Integ. Dir.71,400$ Tech Support 109,980$
Committee Secretary -$ Tech Lead Integ. Dir.-$
Central Office -$ Committee Secretary -$
Central Office -$
TOTAL SALARIES 7,259,745$ TOTAL SALARIES 9,935,912$ TOTAL SALARIES 17,195,657$
Reserve for Negotiation 487,405$ Reserve for Negotiation 864,809$ Reserve for Negotiation 1,352,214$
Res for Nego/Total Sal 6.7%Res for Nego/Total Sal 8.7%Res for Nego/Total Sal 7.9%
Excess Reserve if 2 yr. COLA =Excess Reserve if 2 yr. COLA =Excess Reserve if 2 yr. COLA =
1%414,808$ 1%765,450$ 1%1,180,257$
2%342,210$ 2%666,091$ 2%1,008,301$
3%269,613$ 3%566,732$ 3%836,344$
4%197,015$ 4%467,373$ 4%664,388$
5%124,418$ 5%368,013$ 5%492,431$
6%51,820$ 6%268,654$ 6%320,475$
Total Proposed Budget 8,663,380$ Total Proposed Budget 12,155,584$ Total Proposed Budget 20,818,964$
%Inc/Dec Regular Day 4.9%%Inc/Dec Regular Day 2.2%
%Inc/Dec SPED -5.2%%Inc/Dec SPED 4.4%
Excess Budget if 2 yr. COLA =Excess Budget if 2 yr. COLA =Excess Budget if 2 yr. COLA =
1%4.8%1%6.3%1%5.7%
2%4.0%2%5.5%2%4.8%
3%3.1%3%4.7%3%4.0%
4%2.3%4%3.8%4%3.2%
5%1.4%5%3.0%5%2.4%
6%0.6%6%2.2%6%1.5%
*Reserve for negotiation includes COLA increases for both FY21 and FY22
**Unclear whether "Steps and Lanes" for FY22 are included in the budget or Reserve for Negotiation
TOTAL NAUSET SCHOOLS
Excess & Deficiency FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12
Beginning Balance 278,215$ 316,864$ 1,100,515$ 1,082,951$ 996,956$ 763,591$ 470,098$ 594,076$ 193,639$ 691,569$
Additions (Calculated)438,649$ 983,651$ 244,196$ 414,005$ 177,906$ 166,232$ 696,978$ (150,437)$ 697,930$ 286,066$
Transfers to Budget 400,000$ 200,000$ 261,760$ 500,000$ 411,271$ 459,725$ 573,000$ 250,000$ 200,000$ 100,000$
Ending Balance 316,864$ 1,100,515$ 1,082,951$ 996,956$ 763,591$ 470,098$ 594,076$ 193,639$ 691,569$ 877,635$
Excess & Deficiency FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Beginning Balance 877,635$ 869,384$ 1,047,417$ 1,193,899$ 1,353,521$ 1,013,988$ 716,625$ 1,441,425$ 1,352,694$ -$
Additions (Calculated)91,749$ 733,033$ 396,482$ 659,622$ 448,073$ 336,743$ 1,318,906$ 505,375$
Transfers to Budget 100,000$ 555,000$ 250,000$ 500,000$ 787,606$ 634,106$ 594,106$ 594,106$ 947,914$ 946,760$
Ending Balance 869,384$ 1,047,417$ 1,193,899$ 1,353,521$ 1,013,988$ 716,625$ 1,441,425$ 1,352,694$
Source: Nauset Regional School District Certified E&D History, Exhibit C to "Exhibits March 2 2021" from G. Venditti; "Additions" line is calculated using source data
The Brewster elementary schools will have $224k in excess reserve/budget assuming a 2% COLA increase for each of FY21/22. This equals 2.8% of their total budget.
e.g. $459k Res. For Nego. minus 4% of $5.8MM Total Salaries = $224K
Eddy Elementary Stony Elementary
Salaries:Salaries:
Principal 126,120$ Principal 125,377$
Secretary 90,958$ Secretary 112,887$
Teachers 1,296,803$ Teachers 1,433,992$
Librarian -$ Librarian/Tech 10,994$
Tutor 3,500$ Tutor -$
Instruct Coordinators 11,340$ Instruct Coordinators 22,000$
Ed Assistants 67,411$ Ed Assistants 212,289$
Guidance & Counseling 91,544$ Guidance & Counseling 67,150$
Nurse 80,892$ Nurse 73,394$
Cafeteria 5,000$ Cafeteria 5,000$
Custodial 157,146$ Custodial 123,283$
SE Teachers 331,130$ SE Teachers 263,111$
SE Tutors 500$ SE Tutors -$
SE Speech Therapeutic 96,134$ SE Speech Therapeutic 32,312$
SE Ed Assistants 339,134$ SE Ed Assistants 242,790$
SE Guidance 96,169$ SE Guidance 59,116$
Committee Secretary 490$ Committee Secretary 491$
Central Office 152,208$ Central Office 152,208$
TOTAL SALARIES 2,946,479$ TOTAL SALARIES 2,936,394$ TOTAL SALARIES 5,882,873$
Reserve for Negotiation 229,234$ Reserve for Negotiation 230,293$ Reserve for Negotiation 459,527$
Res for Nego/Total Sal 7.8%Res for Nego/Total Sal 7.8%Res for Nego/Total Sal 7.8%
Excess Reserve if 2 yr. COLA =Excess Reserve if 2 yr. COLA =Excess Reserve if 2 yr. COLA =
1%199,769$ 1%200,929$ 1%400,698$
2%170,304$ 2%171,565$ 2%341,870$
3%140,840$ 3%142,201$ 3%283,041$
4%111,375$ 4%112,837$ 4%224,212$
5%81,910$ 5%83,473$ 5%165,383$
6%52,445$ 6%54,109$ 6%106,555$
Total Proposed Budget 3,728,907$ Total Proposed Budget 4,222,581$ Total Proposed Budget 7,951,488$
%Inc/Dec Regular Day 6.7%%Inc/Dec Regular Day 6.9%
%Inc/Dec SPED -23.1%%Inc/Dec SPED -1.8%
Excess Budget if 2 yr. COLA =Excess Budget if 2 yr. COLA =Excess Budget if 2 yr. COLA =
1%5.4%1%4.8%1%5.0%
2%4.6%2%4.1%2%4.3%
3%3.8%3%3.4%3%3.6%
4%3.0%4%2.7%4%2.8%
5%2.2%5%2.0%5%2.1%
6%1.4%6%1.3%6%1.3%
TOTAL BREWSTER SCHOOLS
*Reserve for negotiation includes COLA increases for both FY21 and FY22
**Unclear whether "Steps and Lanes" for FY22 are included in the budget or Reserve for Negotiation