Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My Public Portal
About
Select Board Meeting Packet - 05.24.21 (545pm)
Town of Brewster Select Board 2198 Main St., Brewster, MA 02631 townadmin@brewster-ma.gov (508) 896-3701 AMENDED MEETING AGENDA Remote Participation Only May 24, 2021 at 5:45 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 (312) 626-6799 or (301) 715-8592. Webinar ID: Passcode: 509224 To request to speak: Press *9 and wait to be recognized. 2. Zoom Webinar: https://us02web.zoom.us/j/89092910526?pwd=WHM2V3hrVklhSTloWWhVU09kanUzQT09 Passcode: 509224 To request to speak: Tap Zoom “Raise Hand”, then wait to be recognized. 1. Call to Order 2. Declaration of a Quorum 3. Meeting Participation Statement 4. Recording Statement 5. Executive Session To discuss strategy with respect to litigation if an open meeting may have a detrimental effect on the government’s litigating position (Lanctot, et al v. Town of Brewster) To conduct strategy sessions in preparation for negotiations with non-union personnel and to conduct contract negotiations with non-union personnel (Town Administrator) Open Session Anticipated to Commence at 6:15 PM 6. Review and Vote on Employment Agreement with Town Administrator 7. Public Announcements and Comment: Members of the public may address the Select Board 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 Select Board is unable to reply but may add items presented to a future agenda. 8. Select Board Announcements and Liaison Reports 9. Town Administrator’s Report Pages 3-38 10. Discuss and Vote on Temporary Extension of Face Covering Requirement in Town Buildings (Select Board FY21-22 Strategic Plan Goal PR-1) - Joint Meeting with Board of Health Pages 39-42 11. Consent Agenda Pages 43-84 Meeting Minutes: April 5, 2021, April 20, 2021 and May 3, 2021 Quarterly Acceptance of Gifts and Donations (2021 Q1) Request from Brewster Recreation Department for Yoga Classes at Breakwater Beach (July & August) Fee Waiver Requests: Plumbing Permit Reimbursement; Brewster Housing Authority One Day Liquor License: Maplewood Senior Living 12. Review and Vote on Revised Memorandum of Understanding with Friends of Brewster Dog Park (Select Board FY21-22 Strategic Plan Goal OS-2) Pages 85-112 13. Review and Vote to Accept Fiscal Year 2020 Financial Audit – Honey Pivirotto, Audit Committee Chair (Select Board FY21-22 Strategic Plan Goal G-1) Pages 113-200 14. Discuss Water Commission’s New Water Restrictions Policy to Address Drought Conditions – Paul Anderson, Water Superintendent Pages 201-213 15. Update on Cape Cod and Island Water Protection Fund Regulations and Potential Next Steps (Select Board FY21-22 Strategic Plan Goal WR-1) Pages 214-277 16. For Your Information Pages 278-300 Select Board Mary Chaffee Chair Benjamin deRuyter Vice Chair Cynthia Bingham Clerk David Whitney Edward Chatelain Town Administrator Peter Lombardi Assistant Town Administrators Susan Broderick Donna Kalinick Executive Assistant Erika Mawn Select Board Mary Chaffee Chair Benjamin deRuyter Vice Chair Cynthia Bingham Clerk David Whitney Edward Chatelain Town Administrator Peter Lombardi Assistant Town Administrators Susan Broderick Donna Kalinick Executive Assistant Erika Mawn 17. Matters Not Reasonably Anticipated by the Chair 18. Questions from the Media 19. Next Meetings: May 26, June 7, and June 21, 2021 20. Adjournment Date Posted: Date Revised: Received by Town Clerk: 05/20/2021 05/21/2021 COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT Situation in Numbers Massachusetts current as of 5/20 658,441 Total Confirmed Cases (click here for more information) 17,442 Deaths among confirmed cases 22,539,180 tests for the virus conducted to date by MA State Public Health Laboratory, hospitals, and commercial laboratories. United States Last Updated 5/20 Case numbers are updated daily. Total Cases Reported to CDC: 32,855,010 Total Cases 584,975 Deaths 57 Jurisdictions Reporting Cases (50 states, D.C., Puerto Rico, Guam, Northern Marianas, Marshall Islands, American Samoa, and US V.I.) Mass.Gov/CovidVaccine Thursday, May 20, 2021 COVID -19 Command Center Massachusetts Emergency Management Agency Situation Update The Command Center Situation Report is published weekly. The next report will be published on Thursday, 5/27/21. In This Week’s Report: Latest Data: Public Health & Vaccine Data Update • Week in Review: Key State Actions o Baker Administration to Lift COVID Restrictions o #JustAsk Mental Health Campaign for Young Adults Launched o DPH, Emergency Management, and Disaster Recovery Updates o Holyoke and Chelsea Soldiers’ Homes Update o New Communication Resources Helpful Links: • COVID-19 Vaccine in Massachusetts • Reopening Massachusetts • FEMA COVID-19 Funeral Assistance • Public Messaging Resources for Municipalities & Businesses • Mass.gov/findfoodhelp • Unemployment & COVID-19 • Massachusetts Emergency Management Agency • COVID-19 Cost Eligibility and Tracking Guidance On Monday, Governor Baker & Lt. Governor Polito announced that the Commonwealth will lift all remaining COVID-19 restrictions effective May 29. New guidance on face coverings issued. (See story below.) - 13 -- 73 -- 75 -- 76 -- 77 -- 79 - COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT Latest Data: COVID-19 Public Health Update - 14 -- 74 -- 76 -- 77 -- 78 -- 80 - COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT Weekly Public Health Report: The Command Center released the Weekly Public Health Report on Thursday, 5/20. The report primarily includes information related to cases and inspection data for Long Term Care Facilities. Data previously included in the Weekly Report, including town-level data, contact tracing information (including active COVID cluster information by Exposure Setting Type), are now presented in the Daily Interactive Dashboard. Vaccine Update: For a more detailed weekly breakdown, visit the MA COVID-19 Vaccination Data webpage. Week in Review: State Actions Administration to Lift COVID Restrictions May 29, State to Meet Vaccination Goal by Beginning of June On Monday, the Baker-Polito Administration announced that all remaining COVID-19 restrictions will be lifted effective May 29. The Commonwealth’s face covering order will also be rescinded on May 29. The Department of Public Health has issued a new face covering advisory consistent with the Centers for Disease Control and Prevention’s updated guidance (see below). Face coverings will still be mandatory for all individuals on public and private transportation systems (including rideshares, livery, taxi, ferries, MBTA, Commuter Rail and transportation stations), in healthcare facilities and in other settings hosting vulnerable populations, such as congregate care settings. Governor Charlie Baker will end the State of Emergency June 15. - 15 -- 75 -- 77 -- 78 -- 79 -- 81 - COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT The Administration also announced updates that will be effective May 18 to revise face covering requirements for youth and amateur sports and other guidance relating to childcare programs and K-12 schools. The Administration will release updated guidance for summer camps effective May 29. The Commonwealth leads the nation in vaccinating residents, with 75% of adults receiving at least one dose. To date, over 4 million residents have received a first dose, with 3.2 million fully vaccinated. New cases have dropped by 89% since January 8. COVID hospitalizations are down 88% since January 1 and the positive test rate is down by 88% from peaking at 8.7% on January 1 to 1% today. Effective May 29 Effective May 29, all industries will be permitted to open. With the exception of remaining face-covering requirements for public and private transportation systems and facilities housing vulnerable populations, all industry restrictions will be lifted, and capacity will increase to 100% for all industries. The gathering limit will be rescinded. All industries will be encouraged to follow CDC guidance for cleaning and hygiene protocols. On May 18, 2020, the Administration published the reopening phases, which called for ending restrictions when vaccines became widely available. Today, there are over 975 locations for Massachusetts residents to access vaccines without delay. Face Covering Guidance In line with updated CDC face covering guidance, the Administration will rescind the current face covering order and issue a new face covering advisory effective May 29. Non-vaccinated individuals are advised to continue wearing face masks and to continue distancing in most settings. The advisory will also recommend fully vaccinated individuals no longer need to wear a face covering or social distance indoors or outdoors except for in certain situations. Face coverings will still be required for all individuals on public and private transportation (including rideshares, livery, taxi, ferries, MBTA, Commuter Rail and transportation stations), healthcare facilities and providers, congregate care settings and health and rehabilitative day services. Face coverings will also remain required indoors for staff and students of K-12 schools and early education providers. Link to mask guidance Youth and Amateur Sports Face Covering Guidance Effective May 18, the youth and amateur sports guidance will be updated to no longer require face coverings for youth athletes 18 and under while playing outdoor sports. Effective May 29, all youth and amateur sports restrictions will be lifted. Link to youth sports guidance K-12, Early Education and Summer Camp Guidance - 16 -- 76 -- 78 -- 79 -- 80 -- 82 - COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT Effective May 18, guidance from the Department of Elementary and Secondary Education and the Department of Early Education and Care will be updated to no longer require masks for outdoor activities like recess and to allow for the sharing of objects in classrooms, in both K-12 and childcare settings. This guidance will remain in effect beyond May 29. The Administration will release updated guidance for summer camps, effective May 29, which will include no longer requiring masks for outdoor activities. Link to DESE guidance Link to EEC guidance State of Emergency Order Governor Baker will end the State of Emergency June 15, and the Administration will work with legislative and municipal partners during this period in order to manage an orderly transition from emergency measures adopted by executive order and special legislation during the period of the State of Emergency. May Is Mental Health Awareness Month: New Multimedia Campaign Launched To mark Mental Health Awareness Month, this week the Massachusetts Association of Mental Health launched #JustAsk, a new public awareness campaign aimed at empowering young adults with information and resources to better support their mental health. Several recent surveys and studies have confirmed the significant mental health impact that the pandemic has taken on young adults. The #JustAsk campaign provides steps for young adults to take charge of their mental health by focusing on a three-tiered approach: 1. Reaching out to trusted friends or family when you need support 2. Learning more and finding support on Network of Care Massachusetts, and 3. Calling Mass 211 for live, in-person help with mental health and related social services needs EOHHS Secretary Marylou Sudders, Blue Cross Blue Shield Foundation President and CEO Audrey Shelton, and Mass211 Vice President Eileen Davis, were among the key partners that helped kick-off the campaign during a virtual event on Wednesday, May 19. Visit the #JustAsk campaign website Download the #JustAsk toolkit to help spread the word - 17 -- 77 -- 79 -- 80 -- 81 -- 83 - COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT Important Updates Department of Public Health Updates: • Our Vaccine Equity Initiative is encouraging residents to get vaccinated – sharing information about local clinics and mobile vans and walk-in appointments. A new Highlights page on the Vaccine Equity website includes photos, news clips and details about our community outreach efforts. • DPH Epidemiology Line handled 254 COVID-19 calls and 72 non-COVID-19 calls for a total of 326 calls from 5/10 through 5/16. • DPH Live Q&A on Vaccines on May 24 – Registration link • As of 5/19, the Academic Public Health Volunteer Corps has 313 volunteers supporting 36 local boards of health. • MA211 received 3,193 calls from Monday 5/10 through Sunday 5/16 for a new total of 301,781. • DPH Coordinated 11 deliveries to health care entities on Tuesday (5/18) (1 testing supplies and 10 BinaxNOW kits); 16 deliveries were made on Thursday (5/20) (4 PPE, 1 testing supplies and 11 BinaxNOW kits) and 6 deliveries have been scheduled for Friday (5/21) (1 PPE and 5 BinaxNOW kits). • All HMCC Regions were moved to Tier 1 status on May 18, in accordance with the DPH COVID-19 Resurgence Planning and Response Guidance for Acute Care Hospitals. DPH and the COVID-19 Command Center will continue to work closely with all regions to monitor hospital capacity statewide. • There are currently 3 Rapid Response Teams, comprised of nursing staff, deployed to nursing homes across the Commonwealth. Teams are also administering second doses of Pfizer vaccine to nursing and rest home residents as well as Homebound individuals. The team is also administering Janssen vaccine at nursing homes and rest homes that have a high number of residents that are unvaccinated while awaiting further recommendations. Emergency Management and Disaster Recovery Updates: Mass Care • One state contracted isolation/recovery hotel in the City of Everett continues to receive client placements. 25 individuals are currently housed in the program. o Top 5 referring cities: Boston (459) Worcester (200) Springfield (197) Quincy (130) Brockton (124) o To date, a total of 2,488 residents have been placed in these hotels for safe isolation and recovery. Community Food Box Program Update 5/14-5/20: MEMA is partnering with the Salvation Army, and a vendor, to bring in shelf-stable food boxes each week to support communities in their effort to deliver food to individuals and families in quarantine and isolation who require assistance accessing food. The final delivery of food boxes to MEMA’s State Logistics Warehouse was scheduled for April 30. Distribution of food boxes will continue until inventory is depleted. Distribution of food boxes is coordinated between MEMA and communities in need. The table below reflects the current food box inventory and number of food boxes distributed to communities during the weekly reporting period (data is updated every Friday). - 18 -- 78 -- 80 -- 81 -- 82 -- 84 - COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT Total Number of Food Boxes in MEMA’s Inventory Total Number of Food Boxes Distributed to One or More Local Communities During the Reporting Period Total Number of Communities that Received Food Boxes During the Reporting Period 5,801 0 0 Grocery Card Distribution Program Update 5/14-5/20: As an extension of the isolation and quarantine food program, the Food Security Task Force has begun coordinating the distribution of grocery cards in addition to or in lieu of shelf-stable food boxes. These grocery cards allow individuals to have greater flexibility of food options and help accommodate unique dietary needs and cultural food preferences. Store Name Number of Cards Distributed During the Reporting Period Total Value of Cards Stop & Shop 50 $5,000 Market Basket 87 $4,300 Total Number of Communities Receiving Cards: 3 Logistics (including Personal Protective Equipment and Supplies) • 82 orders prepared for pickup or delivery from the MEMA State Logistics Warehouse from 5/14-5/20. o As part of these orders, Mass Vaccination Sites, MDPH Community Health Centers, and Command Center Vaccine Equity Programs are being supported o Orders are also being processed to support Housing Authorities and School Districts across the Commonwealth Disaster Recovery On March 27, 2020, the President declared a Major Disaster Declaration for the Commonwealth of Massachusetts related to the COVID-19 pandemic response. Through this declaration, federal aid will be made available to cities and towns, state agencies, and certain non-profits in all Massachusetts counties to help pay for emergency protective measures (response costs) related to the COVID-19 pandemic. MEMA’s Recovery Unit has developed a webpage with information and guidance on, but not limited to, disaster declaration, eligibility criteria, and the application process. Highlights from the Disaster Recovery process include the following: - 19 -- 79 -- 81 -- 82 -- 83 -- 85 - COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT • FEMA RPA Requests: 672 • Technical Assistant Requests: 528 • Planning a series of applicant webinars for new Public Assistance applicants to review the updated FEMA guidance on COVID-19. There will be three offerings of the webinar: 5/25. 6/3, and 6/10. Registration details will be available soon. • Completed a meeting with Northeastern University on 5/17 and FEMA Region partners are now re- evaluating the $2.9 million COVID-19 response expenses that were initially deemed ineligible • New project obligations (13): $79,944,843.00 FEMA Funeral Assistance as of 5/19/21 FEMA began processing applications for funeral assistance starting on 4/12 (learn more here). State Registrations In Process Eligible Award Amount Withdrawn Ineligible MA 4,139 4,028 108 $733,357.71 0 3 Holyoke and Chelsea Soldiers’ Homes Update: NOTE: The Soldiers’ Homes are continuing regular reporting on the status of COVID-19 cases at the facilities but are transitioning the weekly reporting to the EOHHS State Facility Dashboard which is published every Wednesday afternoon. Cases will be reported weekly each Wednesday on this dashboard. Communications Resources COVID-19 vaccination for youth ages 12+ Youth ages 12+ can now be vaccinated with the Pfizer COVID-19 vaccine. • For details, including information on parental consent, and FAQs, visit mass.gov/vaccinesforYOUth. • Youth age 12 and above may be preregistered at http://VaccineSignup.mass.gov. • Download our youth-related graphics for your messaging. - 20 -- 80 -- 82 -- 83 -- 84 -- 86 - COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT New Trusted Sources PSAs Please share this link of Dr. Robyn Cohen (right), a pediatric pulmonologist at Boston Medical Center, talking about the importance of COVID-19 vaccine for young people – including for her own 12 and 15 year-old kids! On social, please use the hashtag #TrustTheFacts. Best Practices for Community and Faith-based Organizations This two-page overview of strategies from the CDC can be used to ensure access, cultural appropriateness, language sensitivity, community involvement, and support. Reminder Fliers, posters, graphics: COVID-19 vaccine need-to-know details These materials explain the key details about the COVID-19 vaccines, including that the vaccines are safe, free, and that two doses may be required. Download and share these materials in your community. Increasing COVID-19 Vaccine Uptake Among Members of Racial and Ethnic Minority Communities This CDC guide includes strategies, interventions, and ready-made messages and materials, as well as information on how to connect with others to increase COVID-19 vaccination confidence and access in racial and ethnic minority communities. CDC ‘plain language’ materials in multiple languages • Facts about COVID-19 Vaccines • Communication Resources for COVID-19 Vaccines • Myths and Facts about COVID-19 Vaccines • Benefits of Getting a COVID-19 Vaccine Other Public Messaging Resources for Communities: The COVID-19 Command Center and DPH have produced many communication resources aimed at helping communities inform and educate residents on recent executive orders and guidance related to COVID-19. • Trust the Facts, Get the Vax Campaign Materials | Mass.gov • COVID-19 Vaccine Posters | Mass.gov • Preparing for your COVID-19 Vaccination Appointment flier | Mass.gov • Guide to hosting a forum on the COVID-19 Vaccine | Mass.gov Resources MassSupport MassSupport is the Massachusetts Crisis Counseling Program funded by the Federal Emergency Management Agency and managed in partnership between the Massachusetts Department of Mental Health and Riverside Trauma Center, a program of Riverside Community Care. Contact MassSupport by phone at 888-215-4920 or by email at MassSupport@riversidecc.org Red Cross Virtual Family Assistance Center - 21 -- 81 -- 83 -- 84 -- 85 -- 87 - COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT In order to provide support to families and communities who have suffered loss as a result of the COVID-19 pandemic, the American Red Cross has developed a Virtual Family Assistance Center (VFAC), staffed by a team of specially trained mental health, spiritual care, and health services volunteers who are: • Connecting with families over the phone to offer condolences, emotional and spiritual support, and access to available resources • Providing support for virtual memorial services for families, including connecting with local faith-based community partners • Hosting online classes to foster resilience and facilitate coping skills • Assisting families with access to national, state, or local resources such as grief counseling, legal resources, funeral information, financial information services, or veterans’ assistance • Additional state- and local-specific resources are available. People can visit: https://www.redcross.org/virtual-family-assistance-center/ma-family-assistance-center.html to access this resource with special virtual programs, information, referrals, and services to support families in need. People without internet access can call toll-free 833-492-0094 for help. All Family Assistance Center support will be provided virtually and is completely confidential and free. Department of Elementary and Secondary Education The Department of Elementary and Secondary Education (DESE) now reports on the number of positive COVID- 19 cases as reported to the DESE by school districts (including charter schools), collaboratives, and approved special education schools. The data only represents what has been reported to DESE. For more information and to view the report people can visit: http://www.doe.mass.edu/covid19/positive-cases/ COVID-19 Test Site Locator MEMA, in conjunction with the COVID-19 Command Center, has developed an interactive tool that shows the locations of COVID-19 testing sites around the Commonwealth. Massachusetts COVID-19 Response Dashboard MEMA has developed and maintains a public-facing COVID-19 ArcGIS Online dashboard, available here. This dashboard is continuously updated and captures information about current COVID 19 case counts, cases by age, cases by county, hospital status, hospital bed status, death tolls, and deaths by age. Users should refresh the dashboard daily as enhancements are continuously being added. Health care facilities can learn more about requesting personal protective equipment here. Stay Informed • Get information from trusted sources. Get notified by text, email, or phone call in your preferred language. Visit https://member.everbridge.net/index/406686158291020/#/signup to sign-up for AlertsMA for the latest news on the Commonwealth’s response to COVID-19 • Take care of your emotional health: • Call 2-1-1 and choose the “CALL2TALK” option. • Samaritans is continuing operations 24/7, as always. During this unprecedented time, it can feel overwhelming to receive constant messages about COVID-19. Call or text their 24/7 helpline any time at 877-870-4673. • The Disaster Distress Helpline, 1-800-985-5990, is a 24/7, 365-day-a-year, national hotline dedicated to providing immediate crisis counseling for people who are experiencing emotional distress related to any natural or human-caused disaster, including disease outbreaks like COVID-19. This toll-free, multilingual, - 22 -- 82 -- 84 -- 85 -- 86 -- 88 - COVID-19 RESPONSE COMMAND CENTER WEEKLY SITUATION REPORT and confidential crisis support service is available to all residents in the United States and its territories. How to Help Out • Donate to organizations supported by the Massachusetts COVID-19 Relief Fund The Need for Blood Donations Continues, and Recovered COVID-19 Donors Can Help Save Lives In coordination with the U.S. Food and Drug Administration (FDA), the Red Cross is seeking people who are fully recovered from the new coronavirus to sign up to donate plasma to help current COVID-19 patients. People who have fully recovered from COVID-19 have antibodies in their plasma that can attack the virus. This convalescent plasma is being evaluated as treatment for patients with serious or immediately life-threatening COVID-19 infections, or those judged by a healthcare provider to be at high risk of progression to severe or life-threatening condition. Interested individuals can visit RedCrossBlood.org/plasma4covid to learn more. The Red Cross follows the highest standards of safety and infection control, and volunteer donors are the only source of blood for those in need. To make an appointment to donate, please visit www.RedCrossBlood.org - 23 -- 83 -- 85 -- 86 -- 87 -- 89 - 1 Erika Mawn From:MA Municipal Assoc. <cpierce@mma.org> Sent:Monday, May 17, 2021 3:44 PM To:Peter Lombardi Subject:BREAKING NEWS: State lifts COVID-19 restrictions, eases mask-wearing rules on May 29 State lifts COVID-19 restrictions, eases mask-wearing rules on May 29 Saying that the state will likely meet a key vaccination goal by early June, Gov. Charlie Baker announced today that the state will lift most remaining COVID-19 restrictions — including allowing for full capacity for industries and removing gathering limits — and adopt new federal guidance on mask wearing on May 29. In a press conference Monday morning, Baker said that the state is now “safer, smarter and better equipped in this fight,” and is in a position to accelerate its full reopening and to rescind its current mask order. He said that the state expects to meet its goal of vaccinating 4.1 million people by the first week of June. “Massachusetts is getting vaccinated faster than virtually any other state in the country,” Baker said. “We’ve gotten to this point because we followed the science, and the people of Massachusetts did the hard work, and made the sacrifices. We are now prepared and protected, and we can move forward together.” The Baker administration had previously identified Aug. 1 as the target date for the final stage of reopening, but with the caveat that it would continue to review public health data and adjust plans accordingly. - 24 -- 84 -- 86 -- 87 -- 88 -- 90 - 2 State of emergency Baker said he will end the current state of emergency on June 15, which gives cities and towns the ability to hold virtual meetings and hearings, and expedite permitting and allowances for outdoor dining and downtown businesses, among other things. Because cities and towns need time to plan and implement municipal operations and changes, MMA is working with the administration and legislature to enact legislation to extend flexibilities granted to municipalities during the state of emergency such as the ability to hold remote town meetings and expedite changes in alcohol licensing. The administration has promised to work with legislative and municipal officials during this period to manage the transition from emergency measures adopted by executive order and special legislation during the period of the state of emergency. Industries All COVID-19 restrictions will be lifted, and capacity will increase to 100% for all industries on May 29, except for the remaining face-covering requirements for public and private transportation systems and facilities housing vulnerable populations. Gathering limits will be rescinded. All industries will still be encouraged to follow CDC guidance for cleaning and hygiene protocols. Face coverings On May 29, the state will rescind its current mask order, meaning fully vaccinated individuals will no longer need to wear face coverings or physically distance themselves, indoors or outdoors, except in certain situations. The Department of Public Health will issue a new face-covering advisory consistent with the updated guidance that the Centers for Disease Control and Prevention announced on May 13. People must still wear face coverings on public and private transportation systems (including rideshares, livery, taxi, ferries, MBTA, Commuter Rail and transportation stations), in healthcare facilities and in other settings hosting vulnerable populations, such as congregate care settings and health and rehabilitative day services. The state will advise non-vaccinated individuals to keep wearing face masks and to continue distancing in most settings. Schools and youth programs During Monday’s press conference, Baker, Lt. Gov. Karyn Polito and other state officials made several COVID announcements affecting children and schools. As of tomorrow, May 18, participants ages 18 and younger in youth and amateur sports will no longer need to wear face coverings. On May 29, the state will lift all youth and amateur sports restrictions. As of May 18, the Department of Elementary and Secondary Education and the Department of Early Education and Care will no longer require masks for outdoor activities like recess and will allow for the sharing of objects in classrooms, in both K-12 and childcare settings. This guidance will remain in effect beyond May 29. - 25 -- 85 -- 87 -- 88 -- 89 -- 91 - 3 Face coverings will remain required indoors, however, for staff and students of K-12 schools and early education providers. On May 29, the administration will also release updated guidance for summer camps, in which masks will no longer be required for outdoor activities. Massachusetts Municipal Association 3 Center Plaza Suite 610 Boston, MA 02108 (617) 426-7272 |Email Us |View our website Unsubscribe from MMA Emails - 26 -- 86 -- 88 -- 89 -- 90 -- 92 - Telephone: (617) 727-3040 * Fax: (617) 727-1510 * www.mass.gov/abcc Commonwealth of Massachusetts Alcoholic Beverages Control Commission 95 Fourth Street, Suite 3 Chelsea, Massachusetts 02150 Jean M. Lorizio, Esq. Chairman ALCOHOLIC BEVERAGES CONTROL COMMISSION ADVISORY REGARDING THE END OF COVID-RELATED RESTRICTIONS On May 17, 2021, Governor Charlie Baker announced the lifting of COVID-related restrictions and the expected date for the end of the Commonwealth’s state of emergency. The details of the Governor’s plans can be found HERE . Beginning Saturday, May 29, 2021, all COVID-related restrictions for licensees are lifted and all licensees can resume normal operations. The Governor’s COVID-19 State of Emergency will end Monday, June 15, 2021. The end of the state of emergency brings with it two important changes: Patios/Outdoor Expansions: licensees that have been approved for expanded patio/outdoor service pursuant to the Governor’s executive orders may continue their outdoor operations for 60 days after the end of the state of emergency, which is Sunday, August 15, 2021. The Governor and the Legislature are working on legislation to extend this deadline. However, no extension has yet been approved. Licensees that seek to continue patio/outdoor service after August 15, 2021, are encouraged to apply in the ordinary course for an alteration of premises with their local licensing authorities. Takeaway/delivery of alcohol: establishments licensed for on-premises consumption of alcohol must end takeaway and delivery sales of alcohol on June 15, 2021. Anyone with questions, comments, or concerns about the end of the state of emergency and its impacts on licensees should contact the Governor’s Office by calling 2-1-1. We thank licensees and the local licensing authorities for all their support and compliance during this state of emergency; we understand this has been a trying time for the entire industry. We continue to be available to local licensing authorities and licensees going forward. Local licensing authorities are reminded that on May 26, 2021, at 10:00 a.m., the ABCC is hosting a virtual meeting to answer any questions and address concerns from local licensing authorities. All are encouraged to attend. This call will be recorded for those who cannot attend live. As always, all licensees must ensure that they comply with the laws of the Commonwealth of Massachusetts, and that sales of alcoholic beverages take place only as authorized by federal, state, and local law. All questions should be directed to the ABCC Executive Director Ralph Sacramone at rsacramone@tre.state.ma.us or (617) 727-3040 x 731. (Issued May 20, 2021) - 27 -- 87 -- 89 -- 90 -- 91 -- 93 - 1 Erika Mawn Subject:FW: RELEASE: Baker-Polito Administration Announces Employer Vaccination Program From: Peter Lombardi <plombardi@brewster-ma.gov> Sent: Friday, May 14, 2021 9:33 AM To: Amy Henderson <hendersonamylynn@gmail.com>; Amy von Hone <avonhone@brewster-ma.gov>; Benjamin deRuyter <bderuyter@brewster-ma.gov>; Carmen Scherzo <cssboh2017@gmail.com>; Charlie & Brian <innkeeper@oldmanseinn.com>; Chris Miller <cmiller@brewster-ma.gov>; Cynthia St. Amour <cstamour@brewsterladieslibrary.org>; Donna Kalinick <dkalinick@brewster-ma.gov>; Doug Scalise <dscalise@brewsterbaptistchurch.org>; Eric Levy-DCR (eric.levy@state.ma.us) <eric.levy@state.ma.us>; George Boyd <gboyd@nyc.rr.com>; Heath Eldredge <heldredge@brewster-ma.gov>; Jay Coburn <jay@capecdp.org>; Kyle Hinkle <kyle@brewster-capecod.com>; Mary Chaffee <mchaffee@brewster-ma.gov>; Michael Gradone <mgradone@brewster- ma.gov>; Patrick Ellis <pellis@brewster-ma.gov>; Paul Ruchinskas <pjruch@comcast.net>; Peter Lombardi <plombardi@brewster-ma.gov>; Robert Dwyer <rdwyer@ccmnh.org>; Robert Moran <rmoran@brewster-ma.gov>; Robert Newman <Robert.Newman@oceanedge.com>; Susan Broderick <sbroderick@brewster-ma.gov>; Vernon Smith <brewsterfishhouse@gmail.com>; 'mary.odonnell@gibsonsir.com' <mary.odonnell@gibsonsir.com> Subject: FW: RELEASE: Baker-Polito Administration Announces Employer Vaccination Program FYI Peter Lombardi Town Administrator Town of Brewster 508-896-3701 x. 1128 Effective March 9, 2021, until further notice: Based on current state guidance and public health data, Brewster Town Offices are open to the public on Tuesdays and Thursdays during regular business hours. Residents and visitors are urged to continue to access town services remotely if possible. Phone messages and email communications will continue to be answered promptly. Thank you for your understanding and cooperation. For the latest updates on Town services, please visit www.brewster-ma.gov. From: OConnor, Ron (DPH) <ron.oconnor@mass.gov> Sent: Wednesday, May 12, 2021 8:56 PM To: OConnor, Ron (DPH) <ron.oconnor@state.ma.us> Subject: RELEASE: Baker-Polito Administration Announces Employer Vaccination Program https://www.mass.gov/news/baker-polito-administration-announces-employer-vaccination-program-extension-of- targeted-free-covid-19-testing-sites-provides-weekly-dose-updates - 28 -- 88 -- 90 -- 91 -- 92 -- 94 - 2 FOR IMMEDIATE RELEASE: May 12, 2021 CONTACT Kate Reilly, COVID-19 Response Command Center | Katelyn.Reilly@mass.gov Baker-Polito Administration Announces Employer Vaccination Program, Extension of Targeted free COVID-19 Testing Sites, Provides Weekly Dose Updates BOSTON - The Baker-Polito Administration announced today the Commonwealth’s Employer Vaccination Program, which will allow Massachusetts employers options to easily and conveniently vaccinate their employees. All detailed information on this program can be found at www.mass.gov/EmployerVaccine. This webpage includes a link to a form that employers should submit to request appointments. There is no financial cost to the employer. There are two main options for employers: Option 1: Group appointments at mass vaccination sites. This is the quickest and easiest option. Appointments will be scheduled starting Monday, May 17 th. Employers can request a block of appointments at any of the Commonwealth’s 7 mass vaccination sites. Employers can help register employees for their appointments or the Commonwealth will provide an employer with links to share with employees so they can sign up during the block of appointments. The minimum number of appointments required is 10 and there is no maximum limit. Registration requires simple demographic information – insurance and identification are not required at the time of registration or appointment, if not available. Employers can set up a table or kiosk onsite to have an onsite presence for employees which can be coordinated with the site operator after submitting a request. These sites are easy, fast, and convenient. Most vaccination appointments take less than 30 minutes, including the 15-minute observation period. Employers can request a block of appointments for their employees to be vaccinated on a specific day/time. Employers or employees will be responsible for transportation to and from the vaccination site. Sites are available 7 days a week, hours vary by site/day. Extensive accessibility accommodations are available and additional special accommodations may be made available upon request (e.g., interpreters). This option will be available through June 30th, with first dose appointments available through June 11 th. - 29 -- 89 -- 91 -- 92 -- 93 -- 95 - 3 For more information on how to book group appointments and to submit an official request form, visit the employer vaccination page at mass.gov/employervaccine. Applications will be accepted on a rolling basis. Option 2: Mobile on-site employer vaccination clinic Employers who have confirmed that 35 or more employees will obtain a vaccination at the employer pop-up clinic may request a mobile, on-site, vaccination clinic. A vaccination provider will come on-site to the employer host- property to vaccinate individuals and return 3-4 weeks later to deliver 2nd doses. Employers must survey employees and confirm participation prior to requesting a clinic. In order to schedule an on-site clinic, employers will need to provide: Address of employer and contact person Number of employees who have confirmed that they will receive the vaccination Space for vaccination clinic (inside, outside) and any additional details Type of appointment registration (i.e., ahead of clinic, day-of), prior registration preferred Requested date and time Employer clinics will be scheduled and prioritized based upon number of individuals getting vaccinated and location of the clinic. Employers located in communities with vaccination rates below the state average will be prioritized. On-site clinics will begin as soon as Monday, May 17th. All details on employer vaccinations options and requirements can be found at www.mass.gov/employervaccine Additionally, we encourage all employers to remind their employees of the importance of getting vaccinated and of the availability of more than 900 locations across the state. For more information, please check the state’s website at www.mass.gov/covidvaccine. Weekly Dose Update This week, the Commonwealth received 245,460 first and second doses as part of the state allocation. These figures do not include doses provided directly from the federal government to the Federal Retail Pharmacy Program, Federally Qualified Health Centers (FQHC) or Community Vaccination Center (CVC). This week, first doses and second dose state allocations (total doses), were distributed among providers as follows: Health systems and health care providers (excluding community health centers): 81,890 Regional Collaboratives and Local Boards of Health: 57,720 Mass vaccination locations: 97,250 Community Health Centers state allocation only: 7,100 Mobile Clinics supporting long-term care facilities, congregate care, affordable/low-income senior housing and homebound individuals: 1,500 Weekly allocations are subject to change based on federal availability, demand from providers, and obligations to meet second doses. Providers have 10 days to use their doses and must meet specific performance thresholds. Federal Doses: In addition to the state allocation, the federal government has increased its distribution of vaccines to CVS Health sites as part of the Federal Retail Pharmacy Partnership as well as to certain Massachusetts federally qualified - 30 -- 90 -- 92 -- 93 -- 94 -- 96 - 4 community health centers. These quantities fluctuate on a weekly basis and are not counted as part of the state’s weekly allocation but represent an increasing allocation to selected locations. This week, 112,240 first and second doses were allocated to the retail pharmacy program. FQHCs received 30,200 doses directly from the Federal Government. The Community Vaccination Clinic at the Hynes Convention Center was allocated 42,120 doses. Extension of Stop the Spread Testing Initiative: The “Stop the Spread” COVID-19 initiative, which provides free COVID-19 testing in 35 locations across the Commonwealth and was set to close on June 30th, has been extended through September 30, 2021. Building on Massachusetts’ nation-leading COVID-19 testing program, state-sponsored testing will continue to be available to all Massachusetts residents at no cost to them through September 30, 2021 Testing is one of the important public health tools, in addition to contact tracing, complying with public health mitigation measures and getting vaccinated, to mitigate the spread of COVID-19. Since the state began this free virus testing in July 2020, more than 2.3 million tests have been conducted at “Stop the Spread” locations as of March 3, 2021. Meanwhile, the total number of COVID-19 tests conducted state-wide at all testing providers since the pandemic began is more than 22 million. The Stop the Spread initiative is a data-driven effort to reduce the prevalence of COVID-19 in communities across the Commonwealth. All state residents may visit the locations even if they do not reside in the town or city where the testing is being conducted. The statewide 7-day average of percent positivity for COVID-19 of individuals tested as reported on Monday, May 10th, was 1.26%. Residents of the state may visit the following website to find testing locations: https://www.mass.gov/info- details/find-a-covid-19-test . Additional information about COVID-19 testing, including why testing is important and what you should do if your test is positive, can be found at www.mass.gov/GetTested. ### - 31 -- 91 -- 93 -- 94 -- 95 -- 97 - - 32 -- 92 -- 94 -- 95 -- 96 -- 98 - - 33 -- 93 -- 95 -- 96 -- 97 -- 99 - - 34 -- 94 -- 96 -- 97 -- 98 -- 100 - - 35 -- 95 -- 97 -- 98 -- 99 -- 101 - - 36 -- 96 -- 98 -- 99 -- 100 -- 102 - Weekly Count of New COVID-19 Infections: March 8, 2020 – May 15, 2021 0 5 10 15 20 25 30 35 40 45 50 55 3/15-3/213/22-3/283/29-4/44/5-4/114/12-4/184/19-4/254/26-5/25/3-5/95/10-5/165/17-5/235/24-5/305/31-6/66/7-6/136/14-6/206/21-6/276/28-7/47/5-7/117/12-7/187/19-7/257/26-8/18/2-8/88/9-8/158/16-8/228/23-8/298/30-9/59/6-9/129/13-9/199/20-9/269/27-10/310/4-10/1010/11-10/1710/18-10/2410/25-10/3111/1-11/711/8-11/1411/15-11/2111/22-11/2811/29-12/512/6-12/1212/13-12/1912/20-12/2612/27-1/21/3-1/91/10-1/161/17-1/231/24-1/301/31-2/62/7-2/132/14-2/202/21-2/272/28-3/63/7-3/133/14-3/203/21-3/273/28-4/34/4-4/104/11-4/174/18-4/244/25-5/15/2-5/85/9-5/155 3 1 2 0 2 0 0 0 1 0 2 0 0 0 0 1 2 5 2 0 0 0 0 2 0 2 1 2 3 0 1 4 1 3 6 6 13 22 11 7 20 24 25 53 24 20 8 8 5 10 13 21 32 21 25 12 6 7 3 10 3 3 7 53 14 2 0 1 1 1 0 1 1 0 3 0 0 1 5 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 2 2 1 0 2 0 0 0 0 0 0 0 0 2 0 0 0 0 New Brewster COVID-19 Cases Resident (448 Total)Long Term Care (110 Total staff & patients) - 37 -- 97 -- 99 -- 100 -- 101 -- 103 - Ages of Brewster Residents with Active COVID-19 Infections May 2- May 8 0-9 years (1) 34% 10-19 years (0) 0% 20-29 years (1) 33% 30-39 years (1) 33% 40-49 years (0) 0% 50-59 years (0) 0% 60-69 years (0) 0% 70-79 years (0) 0% 80+ years (0) 0% 0-9 years (1) 10-19 years (0) 20-29 years (1) 30-39 years (1) 40-49 years (0) 50-59 years (0) 60-69 years (0) 70-79 years (0) 80+ years (0) 0-9 years (0) 0% 10-19 years (0) 0% 20-29 years (0) 0% 30-39 years (0) 0% 40-49 years (0) 0% 50-59 years (1) 100% 60-69 years (0) 0% 70-79 years (0) 0% 80+ years (0) 0%0-9 years (0) 10-19 years (0) 20-29 years (0) 30-39 years (0) 40-49 years (0) 50-59 years (1) 60-69 years (0) 70-79 years (0) 80+ years (0) May 9 - May 15 % COVID Infections in Age Groups % COVID Infections in Age Groups - 38 -- 98 -- 100 -- 101 -- 102 -- 104 - - 39 -- 99 -- 101 -- 102 -- 103 -- 105 - - 40 -- 100 -- 102 -- 103 -- 104 -- 106 - - 41 -- 101 -- 103 -- 104 -- 105 -- 107 - Data as of 05/18/2021 County Town Age Group Population Proportion of town population Individuals with at least one dose Individuals with at least one dose per Proportion of town individuals Fully vaccinated individuals Fully vaccinated individuals Proportion of town fully vaccinated Partially vaccinated individuals Partially vaccinated individuals Proportion of town partially vaccinated Barnstable Brewster 12-15 Years 369 4%48 13%1%***48 13%4% Barnstable Brewster 16-19 Years 367 4%192 52%3%110 30%2%82 22%7% Barnstable Brewster 20-29 Years 681 7%463 68%7%318 47%5%145 21%13% Barnstable Brewster 30-49 Years 1,444 15%1,111 77%16%849 59%15%262 18%24% Barnstable Brewster 50-64 Years 2,323 23%1,798 77%26%1,536 66%27%262 11%24% Barnstable Brewster 65-74 Years 2,349 24%1,881 80%27%1,722 73%30%159 7%14% Barnstable Brewster 75+ Years 1,592 16%1,392 87%20%1,253 79%22%139 9%13% Barnstable Brewster Total 9,926 100%6,885 69%100%***1,097 11%100% - 42 -- 102 -- 104 -- 105 -- 106 -- 108 - - 43 -- 103 -- 105 -- 106 -- 107 -- 109 - - 44 -- 104 -- 106 -- 107 -- 108 -- 110 - - 45 -- 105 -- 107 -- 108 -- 109 -- 111 - - 46 -- 106 -- 108 -- 109 -- 110 -- 112 - - 47 -- 107 -- 109 -- 110 -- 111 -- 113 - - 48 -- 108 -- 110 -- 111 -- 112 -- 114 - - 49 -- 109 -- 111 -- 112 -- 113 -- 115 - - 50 -- 110 -- 112 -- 113 -- 114 -- 116 - - 51 -- 111 -- 113 -- 114 -- 115 -- 117 - - 52 -- 112 -- 114 -- 115 -- 116 -- 118 - Brewster Select Board Meeting of May 24, 2021 Consent Calendar Items 1 11 Consent Agenda Meeting Minutes: April 5, April 20, and May 3, 2021 Select Board Regular Session Meeting ADMINISTRATIVE RECOMMENDATION We recommend the Board approve the meeting minutes of April 5, April 20 and May 3, 2021 as presented Quarterly acceptance of Gifts & Donations (2021 Q1) Consistent with MGL Ch. 44 Sec 53A, the Select Board is required to regularly vote to accept gifts made to the Town. The enclosed spreadsheet details donations made to the Town for various purposes from January 1, 2021 through March 31, 2021. ADMINISTRATIVE RECOMMENDATION We recommend the Board vote to accept these gifts and donations. Permission to use Breakwater Beach for Yoga classes in July & August, Brewster Recreation Brewster Recreation would like to sponsor yoga classes at Breakwater beach on Tuesday, Thursday, and Saturday mornings from 8am – 9am. Classes will be taught by Kasie Bubenicek a certified yoga instructor. Both locations are under the purview of the Select Board. ADMINISTRATIVE RECOMMENDATION We recommend the Board approve these requests. Request for reimbursement of Plumbing Permit issued twice for same scope of work. There was no work performed by the initial Plumbing contractor at the home of Mr. Luney, when he obtained services for a new Plumbing contract, a new permit application for the same work was required, resulting in payment of the permit fee again. ADMINISTRATIVE RECOMMENDATION The Building Inspector has no concerns with this refund. Brewster Housing Authority- Building Permit Fees for 11 Frederic Court, Unit 18 D In accordance with the revised Select Board Fee Waiver Policy #5, the Brewster Housing Authority is eligible as a non-profit affordable housing entity. Any inspection fees are required to be paid. ADMINISTRATIVE RECOMMENDATION We recommend the Board approve the fee waiver request. - 53 -- 113 -- 115 -- 116 -- 117 -- 119 - Brewster Select Board Meeting of May 24, 2021 Consent Calendar Items 2 One Day Liquor License at Maplewood Maplewood at Brewster is requesting a One Day Liquor License for Thursday, June 3rd from 3:00 pm to 7:00 pm. They are hosting a “Professional Head Shots” event. Appointments for the session are required and there will be heavy appetizers and desserts offered in addition to the one signature cocktail, a Pineapple Ginger Mojito. ADMINISTRATIVE RECOMMENDATION We recommend the Board vote to approve this request. - 54 -- 114 -- 116 -- 117 -- 118 -- 120 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-05-21 Page 1 of 10 Office of: Select Board Town Administrator MINUTES OF THE SELECT BOARD REGULAR SESSION MINUTES DATE: April 5, 2021 TIME: 6:00 PM PLACE: Remote Teleconference ALL PARTICIPANTS ARE PARTICIPATING REMOTELY:Chair Chaffee, Selectperson Whitney, Selectperson Bingham, Selectperson deRuyter, Selectperson Chatelain, Town Administrator Peter Lombardi, Assistant Town Administrator Susan Broderick, Assistant Town Administrator Donna Kalinick, Finance Director Mimi Bernardo, Beth Wade, Colin Odell, Cassie Boyd Marsh, and Housing Coordinator Jill Scalise ABSENT: Call to Order & Declaration of a Quorum, Meeting Participation Statement and Recording Statement Chair Chaffee called the meeting to order at 6:00pm, conducted a roll call vote of attendance, declared a quorum present, and read the meeting participation and recording statements. Public Announcements and Comment: Members of the public may address the Select Board 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 Select Board is unable to reply but may add items presented to a future agenda. No discussion Select Board Announcements and Liaison Reports None Town Administrator’s Report Peter Lombardi addressed the Board. As of today, the remaining residents in Phase II are now eligible for vaccination, 55+ or with one comorbidity. Two weeks from today, everyone will become eligible. We have noticed that State data is lagging in vaccination data. Last week, we completed the homebound vaccination effort thanks to Outer Cape Health, the VNA, and all Town Departments. Barnstable County has 3 clinics this week with another 3,000+ vaccines available, and the supply is increasing. This week 17 new cases were reported; state data is lagging in this area as well, and our expectation is we will have about 20 cases total after the numbers are finalized. We continue to remain in the red phase which is the high designation, along with several other Cape Communities. The Department of Public Health is working with all local Health Departments where there is an increase in variant cases. - 55 -- 115 -- 117 -- 118 -- 119 -- 121 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-05-21 Page 2 of 10 Office of: Select Board Town Administrator Peter Lombardi offered his thanks to the Town Clerk and the DPW, town facilities, and the Police for assisting with the Nauset Regional High School election. There was a 42% turnout. In Brewster about 60/40 in support of the project including the debt exclusion approval. Chair Chaffee asked how many homebound Brewster residents were vaccinated. Peter Lombardi answered there were approximately 45-50 Brewster residents who were vaccinated. Consent Agenda Beach Access Permit: Crawford Land Management for Access to Mant’s Landing Conservation Restriction: 0 Stonybrook Road Selectperson Bingham moved to approve the April 5, 2021 Consent Agenda, Selectperson deRuyter second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain – yes, Chair Chaffee-Yes. The Board vote was 5-yes, 0-No. Announcement on Millstone Road Project Public Forum Peter Lombardi followed up on this from the 3/15 meeting. During the week of June 7th, we will hold our 4th community forum- more details to come. Also, a project subpage will be created on the Millstone Road project on the website. We will be looking to review the 75% design concept as well as highlighting potential revisions. We will send out postcards to residents who live on or in the neighborhoods off Millstone. We will be removing the stakes at this point since the original intent was meant to communicate to residents the potential impact of the project to their frontage. Discuss and Vote on Partnership with Cape Light Compact and Brewster Chamber of Commerce on 2021 Main Streets Program Colin Odell from Cape Light Compact – The Cape Light Compact (CLC) for several years has run a Main Street Program where CLC and their service provider for their small business program go door to door to businesses and by appointment to get them involved in the CLC programs. June 1st to 3rd for Brewster – the areas around Lemon Tree, Underpass Road & Route 6A, and Foster Square. The Town would be lending its name and Town Seal on marketing materials to give it an increased level of credibility. All 21 member towns this year are aiming to increase commercial based efficiency – this is a big push. The services being offered are an Energy Audit, small low cost installations like LED lights and water saving devices; then anything more major- such as heating and air conditioning systems, etc. will be done at a later time. This is at no additional cost to the businesses. Businesses will get the brochure a month in advance, and the Chamber will get information out to their members. Peter Lombardi mentioned this would be a partnership with CLC and the Chamber. These efforts and initiatives are consistent with the Board’s goal of the net zero energy resolution and Town Meeting warrant article, consistent with those goals. There is a pilot program with CLC to hire an Energy - 56 -- 116 -- 118 -- 119 -- 120 -- 122 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-05-21 Page 3 of 10 Office of: Select Board Town Administrator Manager, which will be brought to the Board in a future meeting. Colin Odell said people can sign up in advance to get a specific time so the decision makers can be there to sign for installations, etc., but they will also do a neighborhood blitz during those dates, door to door. Selectperson Bingham moved to endorse the partnership for the 2021 Main Streets Program. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain – yes, Chair Chaffee-yes. The Board vote was 5-yes 0-No. Discuss and Vote on Local Initiative Project (LIP) Affordable Housing Project at 26 Red Top Road-Habitat for Humanity Assistant Town Administrator Donna Kalinick addressed the Board. There was a memo in the packet from the Housing Department regarding how we are handling the local initiative program applications. We have set in place some recommended guidelines which include: meeting informally with the Housing Staff, presenting a proposed housing project to the Brewster Housing Partnership for review and recommendation, completing the staff review process, and engaging in community outreach regarding the new housing. Habitat has met all of those guidelines. Beth Wade from Habitat for Humanity addressed the Board. She is the Director of Land Acquisition and Project Development for Habitat. She is requesting the approval and signature on the Local Initiative Project (LIP) application to the Department of Housing and Community Development for the project. She is also seeking a letter in support of the project and a “waiver of appraisal” letter that needs to be incorporated into the application. Beth Wade then shared a brief slide presentation with the Board and answered any questions that came from that. The opportunity to develop this property came from the generosity of Mrs. Beth Finch who plans to donate a portion of her property to build two affordable homes for the project. The most unique part of their ownership program is the participation of the buyers in building their own homes. This increases connection to the house, with volunteers, staff, and the greater community – a very powerful experience. They are planning to request a Veteran Home preference as the one local preference unit that will be allowed. One home will be built in honor of a local Veteran and volunteer, Bob Harding. He volunteered late into his 95th year. Any allowable preferences are determined and approved solely by the Department of Housing and Community Development (DHCD). She went over site plan slides with plans of the ranch homes to be built, and the project timeline. Brewster’s Community Preservation Committee (CPC) has committed funds of $100,000 to the project - $50,000/unit going for a vote at Town Meeting in May. Selectperson Whitney asked about the town water and how close it is to the location. Beth Wade answered approximately 300 feet from Stony Brook Road. Peter Lombardi said they have had discussions with the Water Department to bring water into Red Top Road, and there are plans to bring that forward next year. - 57 -- 117 -- 119 -- 120 -- 121 -- 123 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-05-21 Page 4 of 10 Office of: Select Board Town Administrator Selectperson deRuyter moved to approve the LIP application and authorize the Chair to sign the LIP application on the Board’s behalf, to sign a letter of support for the project, and to request the appraisal waiver from DHCD. Selectperson Chatelain second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain – yes, Chair Chaffee-yes. The Board vote was 5-yes 0-No. Update on Fiscal 2020 Community Development Block Grant Award and Proposed Plan for 2021 Application Housing Coordinator Jill Scalise presented to the Board. Very excited that Brewster has been awarded Community Development Block Grant funding for housing rehabilitation and childcare subsidies. We are looking forward to hearing an update from Cassie Boyd Marsh. Cassie Boyd Marsh from Boyd Associates addressed the Board. $1.3M has been allocated to the three towns of Brewster, Dennis, and Wellfleet. That will provide 0% interest in forgivable loans of up to $40,000 to low income home owners, approximately 21 homes and 38 children assisted with up to $6,000 per child childcare subsidies for residents who are at 80% or less of the area median income. We are hopeful applications will go out in May and funds will start rolling in. The demand and interest from Brewster residents is very high. The program is first come/first served. They would also like to discuss Brewster taking the lead for the FY21 application. Selectperson deRuyter echoed Ms. Boyd Marsh’s remarks that once this program is open, hopefully folks waste no time to getting their applications in. He also fully supports the Town of Brewster taking the lead on the FY21 application. This would make us more likely to be successful in continuing the funding of this program in the future if Brewster were to lead that effort. Selectperson Chatelain said in looking through the application, it seems there will be a bigger burden on the staff and is curious the extent to which there is ability to assume this burden and what resources will be necessary. Assistant Town Administrator Donna Kalinick said, internally, Administration, the Housing Office, the Finance Director, and the Treasurer Collector would all have a role. We have had internal meetings about the probable workload. Town Administrator Peter Lombardi agreed that we could attempt to be the lead community for a year and monitor how much administrative time would be involved. Cassie Boyd Marsh said their goal is to make it as little of a burden on the Town as possible. They go out of their way to make it as simple for the Town as possible, however, there is work involved to be the lead. To get a sense of Select Board support, Chair Chaffee scanned the group and said she sees a thumbs up from Selectperson Whitney and Selectperson Bingham. We already heard from Selectperson deRuyter. Selectperson Chatelain said he would be very supportive of a one year trial to see where we are in terms of added workload burden for the Town. Chair Chaffee agrees with that sentiment as well. - 58 -- 118 -- 120 -- 121 -- 122 -- 124 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-05-21 Page 5 of 10 Office of: Select Board Town Administrator Discuss and Vote on Feedback on and Potential Revisions to Town Charter Town Administrator Peter Lombardi went through the changes which came from the Water Superintendent and Water Commission and were vetted by town counsel. Peter Lombardi said we also received communications from Steve Jones, a local resident which were sent to town counsel. Most were relatively minor grammatical notes. Steve Jones had several questions as well. They have not made changes to the Charter yet, but wanted to go through them with the Board before the Warrant is finalized and goes to print. These were outlined in the memo in the packet: Select Board’s authority to investigate the Town Manager; school employee/committee exemption in personnel decisions; Finance Committee investigatory powers; why minor amendments to the Charter require 2/3rd majority vote- it is explicitly in the statute; when does the Charter take effect- transitional provisions in the proposed Town Meeting Article when Town Meeting and State Legislature have acted on the Charter itself. Chair Chaffee thanked Mr. Jones for his careful scrutiny of the document and raising the questions. It seems to her that Town Counsel is satisfied that the language in the current version of the Charter covered the points Mr. Jones asked about. Selectperson Whitney said the letter referenced several grammatical changes, and wondered if those are updated in the current version. Peter Lombardi said we will re-check everything before it goes to the printer. Selectperson Bingham moved to accept the revisions to the Town Charter under the Water Department as presented. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-yes. The Board vote was 5-yes 0-No. Vote to Open Town Meeting Warrant, Add Article on Police Sergeant Union Contract, and Close Warrant Selectperson Bingham moved to open the May 15, 2021 Town Meeting Warrant. Selectperson deRuyter second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-yes. The Board vote was 5-yes 0-No. Mr. Lombardi said that last month, the Police superiors who had been previously covered by the Police Union Contract, have decided to form their own separate bargaining unit and as a result, the Town will have to separately negotiate collective bargaining agreements with them. With that in mind, we had to add this new Town Meeting Article. Selectperson deRuyter moved to add Article 16, Police Sergeant Union Collective Bargaining Agreement to the Warrant. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-abstain. The Board vote was 4-yes 0-No 1-Abstain. - 59 -- 119 -- 121 -- 122 -- 123 -- 125 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-05-21 Page 6 of 10 Office of: Select Board Town Administrator Selectperson deRuyter moved to close the warrant. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Discuss and Vote on Remaining Spring 2021 Town Meeting Warrant Articles Article 1 - Unpaid bills. Peter Lombardi said there are none right now, but we want to keep this open as a placeholder in case one pops up. Selectperson deRuyter moved Article 1 of Special. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Article 7, Water Department Enterprise Fund. Peter Lombardi explained that we need a re-vote - because the Water Department is now a full Enterprise Fund, the indirect costs to the General Fund, per State directives, are not to be included in their budget amount. Selectperson deRuyter moved to reconsider Article 7 in the Annual Town meeting Warrant. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Selectperson deRuyter moved Article 7 in the Annual Town Meeting Warrant as printed. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Article 8, Community Preservation Act Funding. Peter Lombardi said we need to do a re-vote of funding sources and one addition to funding sources which was not explicitly included in the original article – the allocation to Open Space reserves. There were updates made to earlier iterations of the Warrant to bring that format in line with what we had put in place with Town Counsel last year. The one other change for clarification is because 50% of our annual revenues are required to be directed to Open Space appropriations and we are only making a little over $203,000 to a specific Open Space project for FY22, we have also called out in 5A $419,876 the balance of that $603,000 annual appropriation that will be directed to Open Space reserves. Selectperson deRuyter was curious as to why we were calling out specifically the set aside for Open Space the percentage to the specific allocation formula. Peter Lombardi said when you look at Historic Preservation and Community Housing, based on that 10% percentage formula, we are required to spend $124,000 for each of those categories. For Historic Preservation, we are allocating $125,000 which satisfies the minimum 10% amount; for Community Housing, we have well exceeded our minimum required contribution for FY22. We are trying to be as transparent and clear for everyone involved. - 60 -- 120 -- 122 -- 123 -- 124 -- 126 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-05-21 Page 7 of 10 Office of: Select Board Town Administrator Selectperson deRuyter moved to reconsider Article 8 in the Annual Town Meeting Warrant. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Selectperson deRuyter moved Article 8 in the Annual Town Meeting Warrant as printed. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Selectperson deRuyter moved to reconsider Article 8, Item 4A Dog Park Development Committee in the Annual Town Meeting Warrant. Selectperson Chatelain second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Selectperson deRuyter moved Article 8, Item 4A Dog Park Development Committee in the Annual Town Meeting Warrant. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-no, Chair Chaffee-Yes. The Board vote was 4-yes 1-No. Article 9, Capital and Special Projects Expenditures Peter Lombardi said we are looking to increase Technology Upgrades and Replacements Capital Item for the IT Department, directly related to software the Town is looking to acquire to improve the accessibility and transparency of our budget documents. We are hopeful that the implementation cost and some of the operating costs will be covered with either the Cares Act or Federal Funding. We should know in another month. Selectperson deRuyter moved to reconsider Article 9, Section 5A in the Annual Town Meeting Warrant. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham- yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0- No. Selectperson deRuyter moved to Article 9, Section 5A in the amount of $60,000. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Selectperson deRuyter moved to defer recommendation on Articles 14, 17, 18, 19, and 20 until Town Meeting. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Selectperson deRuyter moved to defer recommendation on Articles 15 & 16 until Town Meeting. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham- - 61 -- 121 -- 123 -- 124 -- 125 -- 127 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-05-21 Page 8 of 10 Office of: Select Board Town Administrator yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-abstain. The Board vote was 4-yes 0-No 1-abstain Article 21, Citizen Petition concerning the 5 year cost to operate the Dog Park. Peter Lombardi said the Board left off with a suggestion that if the Town published the most recent version of the operations and maintenance plan that we have put together, the petitioner may withdraw their petition. He followed up with the petitioner, and after some additional questions regarding the draft plan and looking to incorporate changes to the plan, we were informed the petitioner plans to keep the petition on the Warrant. The Dog Park Development Committee is meeting tomorrow night; we will update and post on the website regardless. Selectperson deRuyter moved Article 21 in the Annual Town Meeting Warrant.Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-no, Selectperson Bingham-no, Selectperson deRuyter-no, Selectperson Chatelain-no, Chair Chaffee-no. The Board vote was 0-yes 5-No. Article 24, Private Road Betterment New Article 23 – made a couple of changes and this clarifies that the Town has always required the Select Board sending out proxy votes to all the abutters for a second vote on the project. These changes would memorialize this practice. Selectperson deRuyter moved to reconsider new Article 23 in the Annual Town Meeting Warrant, Private Road Betterment. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Selectperson deRuyter moved Article 23 in the Annual Town Meeting Warrant. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Article 25, Citizen Petition on Hunting on Town Property Selectperson Bingham moved to reconsider Article 25, Citizen Petition on Hunting on Town Property in the Punkhorn. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Selectperson Bingham moved Article 25 as printed in the Warrant. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-no, Selectperson Bingham-yes, Selectperson deRuyter-no, Selectperson Chatelain-no, Chair Chaffee-no. The Board vote was 1-yes 4-No. Article 28, the Town Charter - 62 -- 122 -- 124 -- 125 -- 126 -- 128 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-05-21 Page 9 of 10 Office of: Select Board Town Administrator Selectperson deRuyter moved Article 28 in the Annual Town Meeting Warrant. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Assembly of Delegates Update: Mary Chaffee Mary Chaffee, Brewster’s delegate to the Assembly provided an update. The County’s delegates are sworn in every two years, and the members in the current session were sworn in on 1/6/2021. When each new session begins, the Assembly re-organizes. They elected Patrick Princi as Speaker, and Ms. Chaffee as Deputy Speaker; two new commissioners were elected as well, including Commissioner Mark Forest. They receive regular updates from Sean O’Brien, the Emergency Manager and his team. They have allocated money to assist with the pandemic. They have established a Covid help line 774-330-3001 Mon-Fri 8-4:30, there is also a vaccine information and email notification system sign-up for upcoming vaccine services as well. In reviewing the FY22 budget, it is proposed to be just over $20,245,000 which is an overall decrease of 8% because we were finally able to shed the Barnstable County Sheriff’s Retirement liability and shifted this financial burden to the State. The County will recoup at least some of the payments made over the last decade. Last month, the Assembly passed a Climate Emergency Resolution to reduce net greenhouse gas emissions from human activity to 0 as soon as is feasible. Jack Yunits who has served as Barnstable County Administrator will be stepping down this spring. Beth Albert has been hired in his place. She has been the Director of Human Resources since 2008. Assembly Meetings are the 1st and 3rd Wednesdays of the month at 4pm. You may view them online and on website. Vote to Accept Ben deRuyter’s Resignation from Cape and Islands Water Protection Fund Management Board and Vote to Appoint Peter Lombardi to Serve as Brewster’s Representative Ben deRuyter has served on the Board as Brewster’s representative since its inception. He also served on the subcommittee of the Trust as well which was tasked with drafting the bylaws and regulations on how the awards would be made to the municipalities that are members of the Trust. He will give an update at the next meeting. He will not be running this year, and we need to find a replacement for the 4/14 meeting. Members of this Board must be a member of the Select Board or a Town Administrator or a professional staff person from the municipality. Peter Lombardi kindly volunteered to serve. Selectperson Bingham moved to accept Ben deRuyter’s resignation from and appoint Peter Lombardi to the Cape and Islands Water Protection Fund Management Board. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. For Your Information None Matters Not Reasonably Anticipated by the Chair None - 63 -- 123 -- 125 -- 126 -- 127 -- 129 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-05-21 Page 10 of 10 Office of: Select Board Town Administrator Questions from the Media None Next Meetings: April 6 and April 20, 2021 Adjournment Selectperson Bingham moved to adjourn at 7:56pm, Selectperson deRuyter second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain, Chair Chaffee-yes. The Board vote was 5-yes, 0-No. Respectfully submitted, Beth Devine Approved: _______________ Signed: _______________________________________ Date Selectperson Bingham, Clerk of the Board of Selectman Accompanying Documents in Packet: Agenda, TA Report documents, Consent Items, CLC info, Habitat info, CDBG info, FYI Packet, Draft 2021 Spring Town Meeting Warrant - 64 -- 124 -- 126 -- 127 -- 128 -- 130 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-20-21 Page 1 of 8 Office of: Select Board Town Administrator MINUTES OF THE SELECT BOARD REGULAR SESSION MINUTES DATE: April 20, 2021 TIME: 6:00 PM PLACE: Remote Teleconference ALL PARTICIPANTS ARE PARTICIPATING REMOTELY: Chair Chaffee, Selectperson Whitney, Selectperson Bingham, Selectperson deRuyter, Selectperson Chatelain, Town Administrator Peter Lombardi, Assistant Town Administrator Susan Broderick, Assistant Town Administrator Donna Kalinick, Cape Light Compact Administrator Maggie Downey, Chris Dias with Cape Cod Grow Labs, and Vision Planning Committee members Sharon Tennstedt and Kari Hoffman ABSENT: Call to Order & Declaration of a Quorum, Meeting Participation Statement and Recording Statement Chair Chaffee called the meeting to order at 6:00pm, conducted a roll call vote of attendance, declared a quorum present, and read the meeting participation and recording statements. Public Announcements and Comment: Members of the public may address the Select Board 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 Select Board is unable to reply but may add items presented to a future agenda. No discussion Select Board Announcements and Liaison Reports None Town Administrator’s Report Mr. Lombardi announced that all residents, 16 years and older are now eligible for vaccination. At this point, the State has delivered over 5 million doses of the vaccines. J&J is still on pause. Barnstable County has announced that they are transitioning to the State pre-registration system. They will still be holding clinics and receiving vaccines, but it will be the State’s system. Barnstable County has done well in terms of overall vaccination rates. Brewster residents - about 60% are at least partially vaccinated, 40% are fully vaccinated, and 85% of our older residents have received at least 1 dose, 75% are fully vaccinated. The Cape Cod Commission is hosting a series of virtual workshops in the next few weeks to support local businesses. For Federal Funds, we are still waiting for full information about the use of funds. Locally, we are coming out of the third wave, down to 13 cases last week from 25 the previous week, and 32 the last week of March. The - 65 -- 125 -- 127 -- 128 -- 129 -- 131 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-20-21 Page 2 of 8 Office of: Select Board Town Administrator hospitalization and death rates for the third wave were lower in the County overall. We do still remain in the Red designation – highest risk. Also, the Drummer Boy Park Advisory Committee will host a public forum next Monday the 26th at 7pm about the updated Master Plan they have been working with stakeholders on. They will then present the updated plan to the Select Board. Any major change in use at Drummer Boy would have to come in front of fall Special Town Meeting. There will be a Pre-Town Meeting forum from the Brewster Community Network, next Thursday, April 29th at 6:30pm broadcast on BGTV. Consent Agenda Approval of Regular Session Meeting Minutes: March 29, 2021 Fee Waiver Requests: Stony Brook School/Whitecaps Facility Improvement Project; Water Department, Great Fields Road Beach Access Permit: Anchor Marine for Access to Ellis Landing and Point of Rocks Refinance of Affordable Deed Restricted Home Conservation Restrictions: 0 Slough Road & 0 Squantum Path Selectperson Bingham moved to approve the April 20, 2021 Consent Agenda, Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain – yes, Chair Chaffee-Yes. The Board vote was 5-yes 0-No. Town Meeting Logistics Update Peter Lombardi said the Town Meeting will be held on Saturday, May 15, at 10am with check-in at 9am. It will look a lot like the September 2020 Town Meeting. There will be a tent and many of the procedures will be the same. We do expect more of a turnout however. There are more Articles and 5 Citizen’s Petitions to vote on. There are a few minor changes - we will not reduce quorum this time. The other operational change is that the exit will not be through the back. Folks will be allowed to head back up the path as it has recently been widened and re-paved. There has been some significant work going on at Stony Brook. We do expect all but the final bleacher work will be done before Town Meeting. The rain date is 5/16 at 1pm, check-in at noon. 300 people will be able to fit, socially distanced, in the tent. Cape Light Compact (CLC) Update- Maggie Downey, the Compact Administrator presented Caitlin Cantella is starting with CLC on 4/26, and will serve as the Town’s Energy Manager for one day a week with Green Community designation grant funds. This is a Pilot Program for Brewster and is a potential arrangement for other towns. Currently, she is an employee in the Town of Mashpee with an environmental background. Peter Lombardi thanked Maggie Down and acknowledged her willingness to work with us on this pilot program. This is a great opportunity for long-term investment in sustainability and energy efficiency. The second year, this program will be funded with Captains solar car port revenue. She will - 66 -- 126 -- 128 -- 129 -- 130 -- 132 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-20-21 Page 3 of 8 Office of: Select Board Town Administrator support the work of the Energy Committee. Maggie Downey said Caitlin Cantella will be working with Margaret Song at CLC. Maggie Downey then went through the CLC Annual Report. Since 2001, they have been administering the energy efficiency program. Over that time, they have reinvested in Brewster, $350M in energy efficiency funds, and saved over 5.1B kilowatt hours with total benefits of $1.2B for all customer classes. For Brewster residents, there were 1,295 participants in 2020 including home energy assessments (which are virtual right now) – freezer and fridge recycling efforts, insulation, lighting, and water savings included. For the Main Street Events efforts for local businesses this June 1st – 3rd there will be a business blitz door to door to do as much on-site instant savings as possible. There are heat pump rebates for residential customers, strategic electrification, and a there is a flyer of rebates that are available and posted on their website. There is a program for renters with income below 80% State Median Income (SMI) eligible for 100% coverage for any air sealing or insulation upgrades available. Low-income households below 60% of AMI get a 30% lower rate on their total electric bill, plus some upgrades for no cost. Cape and Vineyard Electrification Offering (CVEO) is a targeted program focusing on 250 non-gas heated homes, deed restricted to low and/or moderate income – looking to convert those homes to cold climate heat pumps at no cost plus battery storage for on demand usage and possible solar panels. We re-designed the program to address the upfront out of pocket costs. We are awaiting approval from the Department of Public Utilities. The CLC submitted an application to the Rural Utilities Service for the Rural Energy Savings Loan program for a Solar Loan Program for rural communities to set up a low interest loan program. We submitted a letter of interest and were invited to submit our full loan application and are waiting to hear back on the final details on our $4.9M solar loan program. This will be a no-cost loan, 0% interest for up to $50K per home for 10 years. Chair Chaffee asked if the freezer/fridge program is still going. Maggie Downey said it is ongoing. Status Update on Approved Brewster Marijuana Establishment: Cape Cod Grow Labs Chris Dias presented to the Select Board. They are on track and have just received their foundation permit. The architects were held up due to COVID, but will have our final set of plans for this Friday. The building is due to come in June 10th. Things did move a little slower, but we are on track and moving ahead. Peter Lombardi said it has been awhile since we talked about this. The Planning Board issued permits in January 2019 and modified a little bit and approved again in December of 2019. They are proposing a just under 9,000 square foot, recreational marijuana cultivation facility on ¾ acre just off Freeman’s Way. The Town and the CC Grow Lab entered into a Host Community Agreement in July 2018, prior to the permitting getting underway. Included in that agreement, there is a 3% community impact tax fee on wholesale product sold, there is a $25,000 annual community benefit payment to the town, and a $15,000 annual donation to local charities or non-profits. They are required to submit audited financials for at least the first 8 years, produce an annual report and present to the Select Board at the end of each fiscal year, 50% of their energy needs to be renewable within 5 years of starting up operations, there is a 53G account which means they cover the town’s legal bills to shepherd the project through the permitting process; stipulations to hire locally, to use - 67 -- 127 -- 129 -- 130 -- 131 -- 133 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-20-21 Page 4 of 8 Office of: Select Board Town Administrator women/minority/veteran owned contractors wherever possible. There is also a 5 year term specific to the community impact fee once the certificate of occupancy is issued. Chris Dias said it has been a long slow process. We are using local people to build and do everything. We are going to do a good job by the Town and the State. Vision Planning Committee (VPC) interview Kari Hoffman and Sharon Tennstedt addressed the Select Board. The Committee has been charged with continuing public outreach on the implementation of 2018 Brewster Vision Plan. We have been collecting evidence that this plan is a breathing, living guide from the many stakeholders they have been interviewing. There will be future outreach sessions and workshops for residents to provide input. Chair Chaffee was invited to discuss progress on the Governance section, though we have made progress on all the building blocks. Peter Lombardi met with representatives from the VPC on governance and community infrastructure. He said the Vision plan was used to inform and serve as a framework for our annual retreat. Governance purposes: create a more open, inclusive town government that encourages participation by all citizens by improving two way communication, expanding volunteer opportunities, and strengthening customer friendly service. The first purpose was to expand and improve communication to citizens about town plans and activities. Purpose two would be to expand our volunteer base to increase the use of citizen expertise and build diversity in decision making. The third purpose was to strengthen the customer service approach to town services. Question #1, Since the adoption of the Vision Plan, has the Select Board seen specific progress and what actions have been taken regarding the governance building block? Chair Chaffee said that the Board adopted the plan, promoted it, and used it for strategic planning and created the Vision Implementation Committee. Actions: Chair Chaffee said they are working on a new website which should be launched soon. The next item was to improve the Town Meeting process itself. Selectperson John Dickson did research on Town Meeting participation and found that there weren’t many things that would likely increase town participation but we did start earlier and had good response. Expanding town email to a larger audience was another recommended action where we are up to about 850 people on daily updates posted on the homepage; another action was to strengthen and expand social media use and we have done that by linking postings with both Facebook and Twitter, as well as the more traditional social media of BGTV in a more sophisticated manor. Another action was to share more information on Warrant Articles where the Town Administrator does a video for Brewster residents to see what the Articles are and the Board talks over a series of meetings to take action on the Warrant and to educate the public on those articles. We have Town officials participate in the Brewster Community Network forums – one is coming up next week. We provide a copy of the - 68 -- 128 -- 130 -- 131 -- 132 -- 134 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-20-21 Page 5 of 8 Office of: Select Board Town Administrator warrant to all Brewster residents who get the Cape Codder and post it on our website. Chair Chaffee added that all committees accept citizen comment/forum now where we developed a model agenda for all committees. The Select Board passed 3 policies- public engagement policy, responding to public comment policy – how we can interact with the public at a Select Board meeting, and the Rules of Order Policy for how meetings operate, so everyone knows what their role can be. Related to accessibility, email is now providing universal access. Selectperson deRuyter said with respect to website, overhaul is critical. Chair Chaffee also mentioned that it will be easier to use where people will accomplish tasks and find information much more easily than the site we have in place now. Peter Lombardi said, in the meantime, our focus has been to get a lot of information up on the website that is timely, accurate, and topical. Many municipal websites do not list Town Administration staff email because it leads to a higher level of spam for those individuals. We have listed all of our email addresses on the website for our residents to be able to get in touch with us. Selectperson Bingham said that our annual retreat makes a huge difference in Board planning and priorities- kudos to Peter Lombardi and his staff for making that happen. Governance Purpose #2, Expanding the Volunteer Base – Chair Chaffee said the town uses a serve your community form with current opportunities. There is an increasing number of Ad-hoc committees, ex. The Drummer Boy Park Advisory Committee. Governance Purpose #3, Strengthening Customer Service- Chair Chaffee said the belief in customer service as a priority is very important in town hall and Brewster operations. The Town Administration has quarterly meetings with administrative personnel and the new website will help with customer service provided by town staff. We will be creating a How to Do business in Brewster Packet for FY22 with the e-permitting platform. Peter Lombardi said this is a goal which coincides with the Building, Planning and Health Departments in the next few months going through the development of that whole program forcing us to look at our work-flows which will go a long way in helping us become more customer service friendly. Chair Chaffee said we had started a Town Hall greeter before the pandemic, and we will reevaluate this after the pandemic. Question #2 – To what do you contribute the successful implementation of your actions? Selectperson deRuyter agreed with Selectperson Bingham saying that the Strategic Planning Retreat – the matrix developed does a fantastic job tracking specific goals, assigns a primary responsible party, and it has been our roadmap which makes the execution of our duties simpler and more fulfilling because you can measure progress. Next part of the question is: have there been any barriers or challenges? Selectperson Bingham said the only barrier has been the COVID crisis. Chair Chaffee said the pandemic slowed down our progress on certain activities because our time, energy, and finances had to be re-directed to keeping residents and staff safe and protected. Selectperson deRuyter said a barrier to progress has been zoom meetings – he thinks it has - 69 -- 129 -- 131 -- 132 -- 133 -- 135 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-20-21 Page 6 of 8 Office of: Select Board Town Administrator been a phenomenal tool to keep the wheels of government turning, and he suspects there is a lot of room for successful use in the future, but we are missing the benefit of being together. It may increase productivity but decreases creativity. Chair Chaffee said that one of the 44 strategic goals, the top priorities to invest our time and resources; when you have that many goals, you can’t achieve progress at a fast rate because there is a limit to our resources. Question #3, Have you seen changes in priorities since adoption of the Vision Plan and should they be included in the Vision Plan? Chair Chaffee said the big shift was having to change course due to the pandemic. Selectperson Bingham said the Vision Plan informed the Strategic Plan. Selectperson deRuyter said the goals in the Strategic Plan were not all in the Vision Plan which could send us down a course which doesn’t appear specifically on the Vision Plan. Question #4, How has Climate Change altered what the Select Board does? Chair Chaffee said Climate Change should receive priority status in the comprehensive Vision Plan. Some of the things the Select Board has done include adopting a climate change resolution; we have hired a part time energy manager; implemented solar projects; completed the MVP, the vulnerability analysis program planning portion; we are developing a hazard mitigation plan; the coastal resources management plan was adopted by the Select Board including a number of strategies and goals related to climate change. The Select Board established the new natural resources commission this year. The Town is working with the Cape Cod Commission in developing a model bylaw on Land Use Analysis along the coastal bank. Question #5, any additional recommendations as we move forward? Selectperson deRuyter asked that if tonight’s subject was supposed to be just about governance and wondered if they would be coming back around to discuss the other sections. Kari Hoffman said there might be more opportunities going forward as they develop the local comprehensive plan. Selectperson deRuyter thanked this group for the work they are doing and advised them to think outside of the box and act boldly. Selectperson Whitney wanted to reemphasize the importance of inclusion and diversity especially as it relates to housing and zoning. This will be very important in the local comprehensive plan. Discuss Proposed Short-Term Rental (STR) Revenue Allocation Policy Chair Chaffee recused herself from the discussion because she has a short-term rental in the community. Vice Chair deRuyter took over the meeting. Memos from Peter Lombardi regarding a possible policy with regard to revenues due to the expansion of the short term rental revenue tax. Peter Lombardi addressed the Board. He said that we last talked about this about a year ago, pre-pandemic, and wanted to highlight that we have followed the spirit of that conversation, and are now looking at a formal policy relative to the allocation of short term rental revenues. Key points - the Board has identified the formal establishment of a permanent funding source for the Housing Trust in the strategic plan. Last year, we were to set aside funds - 70 -- 130 -- 132 -- 133 -- 134 -- 136 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-20-21 Page 7 of 8 Office of: Select Board Town Administrator (STR) which was generally 50% of projected revenues would go to the Affordable Housing Trust and the balance would be strategically allocated in a way that avoided those revenues that were new to just being applied broadly to the town’s operating budget. We had to make changes in FY21 post pandemic, to put money into the General Stabilization Fund. Recently, we took money out to put in the Affordable Housing Trust and Capital Stabilization which was consistent to the original allocations planned. Revenues from traditional lodging, FY14-19, between $1.1M and $1.2M. In FY20, the 1st year of STR, $1.5M in lodging revenues were collected- there was no separation of accounting, and we had to assume $300,000 to $400,000 for short term rentals. We couldn’t count those revenues per DOR for the first year. In FY21, we forecasted, conservatively, $250,000 and then after the pandemic, we adjusted that to $100,000 because we didn’t know where it would come in. Now, this past June 2021, the State has started accounting for STRs separately. We have collected $900,000 in STR and traditional lodging revenues in the 1st three quarters during a pandemic. Traditional lodging has been off about 15% to 20% regionally. Layer on another $60,000- $70,000 in lodging revenues in our 4th quarter, we are anticipating FY21 to come in at or just above $1M. This means a significant one time boost to our Free Cash based on our conservative estimates. In FY22, we projected $500,000 STR, with traditional lodging a little over $1M. We don’t regulate short term rentals in Brewster, so we don’t have data. FY22 would allocate $250,000 to the Affordable Housing Trust (AHT) and $225,000 to Capital Stabilization (CS), and $25,000 to gap the increase to OPEB. The Formal Policy: 50% to AHT, 25% to CS until 10% of operating funds ($4.5M), with the remainder going to priority one-time capital projects or acquisitions, and lastly use up to 10% of those revenues to make targeted investments in the Operating Budget. We have been conservative in estimates, we will be increasing our estimates once we have good data and a track record of data. Vice Chair deRuyter said the proposal and back up data are solid. Selectperson Chatelain agrees with being conservative. The 50% to the AHT is in line with our goals. He would also consider putting some to Waste Water applications as they get more expensive. Our obligations are really changed by the influx of STR, and having some of that picked up by that revenue makes sense. Selectperson Whitney supports the allocation as presented, but if STR revenues come in significantly higher and it goes to Free Cash (FC), would we consider putting additional FC to the AHT and CS after FC is certified. Peter Lombardi said it would be appropriate for the Board to consider that and even be referenced in the policy. Vice Chair deRuyter wanted to return to the Waste Water applications. Could this contribute to an operational expense such as in Pleasant Bay Alliance, would it qualify? Peter Lombardi said that any costs of PBA and IWRMP have been capital articles, and not included in the operating budget. You could make an argument that we should operationalize some of the costs. But then, we need to make sure we are keeping up with data collection and outreach. There will be more significant capital costs coming down the line with a 20 year permit. It would make sense that the Board add some language to make clear in the policy that the Board would support using these funds for that - 71 -- 131 -- 133 -- 134 -- 135 -- 137 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 04-20-21 Page 8 of 8 Office of: Select Board Town Administrator purpose. We have to talk about CCWCF in tandem. Vice Chair deRuyter asked for the Board to provide specific feedback on a draft policy to bring back for adoption at the next meeting. 50% to AHT At least 25% to Capital Stabilization of full estimate Priority 1-time capital or acquisition (no %) No more than 10% to targeted investments in the operating budget Vice Chair deRuyter has had several conversations with Peter Lombardi about the conservative projections and what will happen to the money that goes into Free Cash. He suggested a look back at Fall Town Meeting and sees this could be cumbersome to include in the policy, but thinks instead, if we can make sure the Finance team gets the number closer to actual, the Board should look at transfers from Free Cash, especially to the AHT. He is grateful for the support to Housing. We will have a Policy to take up at the next meeting. For Your Information None Matters Not Reasonably Anticipated by the Chair None Questions from the Media No questions Next Meetings: May 3, 15, 24 and May 26, 2021 Adjournment Selectperson Bingham moved to adjourn at 8 pm, Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain, Chair Chaffee-yes. The Board vote was 5-yes, 0-No. Respectfully submitted, Beth Devine Approved: _______________ Signed: _______________________________________ Date Selectperson Bingham, Clerk of the Board of Selectman Accompanying Documents in Packet: Agenda, TA Report documents, Consent Items, FYI Packet, CLC power point, tm info sheets, cc grow lab information, lcp documents - 72 -- 132 -- 134 -- 135 -- 136 -- 138 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 05-03-2021 Page 1 of 7 Office of: Select Board Town Administrator MINUTES OF THE SELECT BOARD REGULAR SESSION MINUTES DATE: May 3, 2021 TIME: 5:30 PM PLACE: Remote Teleconference ALL PARTICIPANTS ARE PARTICIPATING REMOTELY:Chair Chaffee, Selectperson Whitney, Selectperson Bingham, Selectperson deRuyter, Selectperson Chatelain, Town Administrator Peter Lombardi, Assistant Town Administrator Susan Broderick, Assistant Town Administrator Donna Kalinick ABSENT: Call to Order & Declaration of a Quorum, Meeting Participation Statement and Recording Statement Chair Chaffee called the meeting to order at 5:30pm, conducted a roll call vote of attendance, declared a quorum present, and read the meeting participation and recording statements. Executive Session Chair Chaffee stated that the Board would be going into executive session to discuss strategy with respect to collective bargaining if an open meeting may have a detrimental effect on the bargaining position of the public body and the Chair so declares: MassCOP Local 332, NEPBA Local 78, SEIU Local 888, OPEIU Local 6 and IAFF Local 3763, and to conduct strategy sessions in preparation with nonunion personnel or to conduct collective bargaining sessions or contract negotiations with nonunion personnel, Personnel & Police Personnel bylaw and Police Chief & Town Administrator and would be returning to open session. Selectperson Bingham moved to go into Executive Session at 5:32pm, Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain. The Board vote was 4-yes, 0-No. Public Announcements and Comment: Members of the public may address the Select Board 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 Select Board is unable to reply but may add items presented to a future agenda. No discussion Review and Vote on Employment Agreement with Police Chief Peter Lombardi addressed the Board. Chief Eldredge’s contract is set to expire June 30th, so this is a new 3- year employment agreement between the Chief and the Town. His base salary for FY22 would be $160,000 and a handful of relatively minor changes were made to his existing contract which do not have material - 73 -- 133 -- 135 -- 136 -- 137 -- 139 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 05-03-2021 Page 2 of 7 Office of: Select Board Town Administrator impact on compensation or otherwise. Selectperson deRuyter wanted to thank Chief Eldredge and said how grateful the Town is for his hard work and excellent job, especially in such a tough year. Selectperson Bingham moved the contract as presented. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-yes. The Board vote was 5-yes, 0-No. Review and Vote on Fiscal Year 2022-2023 Police Union Collective Bargaining Agreements-NEPBA Local 78 and MassCOP Local 332 Chair Chaffee recused herself from this agenda item. Peter Lombardi explained that the Police Department is now represented by two separate union contracts; they used to work under one union. In FY21, we put a one-year contract in place during the pandemic, and while the Compensation and Classification study was being done. Both police bargaining units have voted to ratify these new contract agreements. Both will receive a 2% COLA in FY22 and 2.75% in FY23. Vice Chair deRuyter noted that the FY21 COLA was 1%. Vice Chair deRuyter thanked the Police Department for their efforts during such a tumultuous year. Selectperson Bingham moved the NEPBA Local 78 Agreement. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Vice Chair deRuyter-yes, Selectperson Chatelain-yes. The Board vote was 4-yes, 0-No. Selectperson Bingham moved the MassCOP Local 332 Agreement. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Vice Chair deRuyter-yes, Selectperson Chatelain-yes. The Board vote was 4-yes, 0-No. Select Board Announcements and Liaison Reports Select person Bingham noted the Blood Drive at the Police Station from 10-2 which is in the FYI packet. Town Administrator’s Report Peter Lombardi said front and center is the Governor’s announcement on further re-opening. Step 2 of Phase IV will commence on May 10th with further reductions on certain industries on Saturday, May 29th, Memorial Day Weekend. At the same time, they will increase event limits to 200 inside, and 250 outside. This has a big impact on the hospitality and event venues on Cape. The State has set a tentative date of August 1st to lift most if not all restrictions, though it is likely the indoor mask order will remain. The Governor did ease outdoor mask guidelines for unstructured outdoor activities. Outdoor events still require a mask. The Brewster Re-Opening Advisory Coalition continues to meet. The Health Department is working with the Brewster Whitecaps and the Cape Cod Baseball League to develop some detailed protocols. They will have a reduced schedule and a later start of June 20th. In terms of the vaccine, as of last week, 75% of our residents, 20 years or older have received at least one dose of vaccine. Almost 90% of our senior population 75+ have received the vaccine and 47% of our residents, 20 or older are fully vaccinated. There is more vaccine availability currently. We post announcements on our website for upcoming clinics and a link for residents to see the local options across the Cape. The State efforts for vaccines will be more targeted and - 74 -- 134 -- 136 -- 137 -- 138 -- 140 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 05-03-2021 Page 3 of 7 Office of: Select Board Town Administrator local in the future, versus mass vaccination sites. Brewster positive case numbers have come down significantly, last week we had 6 cases. It is holding steady at that level and is a good trend in the right direction. As a result, the State recategorized our town from red to yellow, and we expect to be downgraded again this week. Peter Lombardi included the Drummer Boy Park master plan presentation from their public forum last week; they are seeking feedback now from residents who may not have been able to attend that session. The Board will get a presentation in June. Consent Agenda Approval of Regular Session Meeting Minutes: March 15, 2021 and April 5, 2021 Request from Friends of Brewster Elders to use Drummer Boy for a Volunteer Grab and Go Lunch: June 15, 2021 Request from Brewster Recreation to Use Drummer Boy: August 6, 2021 Request from Brewster Recreation for Summer Programming at Upper Mill Pond & Crosby Beach Vote on One Day Liquor Licenses: Chatham Bars Inn Farm Vote on Special Event License: Snowy Owl Coffee Roasters Chair Chaffee suggested we remove the April 5, 2021 minutes as they just received an updated version. Selectperson Bingham moved to approve the May 3, 2021 Consent Agenda as amended, Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-Yes. The Board vote was 5-yes, 0-No. Discuss & Re-vote May 15, 2021 Article 9, 6c, Water Department Generator Project Peter Lombardi explained that bids were open and the low bid was $578,000. Reference checks were done and came back satisfactory. The design team has recommended carrying a contingency of 17% so we do not need to come back for an additional appropriation. We were carrying $620,000 so we need to increase this item to $678,000 as well as the Water Capital total. This will be a vote of support with the amended amount, then it will go to the Town Meeting floor. The Finance Committee will vote this Wednesday as well. Selectperson deRuyter moved to support the amended Article 9, Section 6, Item C to the total of $678,000 and then the subsequent edit to the Water Department subtotal and bottom line of Article 9. Selectperson Bingham second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-yes. The Board vote was 5-yes, 0-No. Discuss Town Meeting Warrant Article Assignments It is customary for the Board to be assigned articles to present at Town meeting. Draft assignments were provided. Peter Lombardi said we want to make sure everyone is comfortable with the Warrant Article they - 75 -- 135 -- 137 -- 138 -- 139 -- 141 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 05-03-2021 Page 4 of 7 Office of: Select Board Town Administrator have been recommended. There will be staff support if any technical questions come up relative to any Warrant Article. There were no questions. Status Update on Implementation of Commercial Plastic Bottle Ban & Plastic Bag Ban Donna Kalinick addressed the Board. The Recycling Commission met last week and had a draft letter for local businesses to remind people that the Plastic Bag Ban will go into effect on July 1st. At the same time, we decided to take the opportunity to remind local businesses that the Commercial Plastic Water Single Use Ban will be going into effect as of September 1, 2021. The businesses will get a copy of each of those bylaws and the Recycling Committee will continue their efforts in education and outreach working with the Chamber of Commerce to make sure we are getting the word out to local businesses about these changes that will affect them. Chair Chaffee added the Recycling Commission will be crafting a statement to go on the Town website and town social media so the information about the two policy implementation dates will be widely disseminated. Status Update on Approved Brewster Marijuana Establishment: Haven Center Chris Taloumis was unable to join tonight. Peter Lombardi gave the update. The site plan review was held in late 2019. It is permitted for a marijuana recreational adult use facility. They secured the site plan approval and have their building permit in hand. The Host Community Agreement is almost identical to the one we discussed at our last meeting: 3% community impact fee, a $25,000 annual community benefit payment to the Town (apart from the impact fee), $15,000 annual payment to a local charity or non-profit, and their audited financials once they are operational to be submitted to the Town for the first 8 years as well as providing an annual report and financials to the Select Board. Also, the Town will establish a 53G account, which ensures they cover their own legal fees. Fees do not go into effect until they are fully operational. Mr. Taloumis sent a statement that Mr. Lombardi read. We are waiting on MA DOT to approve the curb cut, we cannot move forward with the site work until they get approval from MA DOT. They may need to go back to Planning Board for an amended approval. They had removed one curb cut to gain parking, but they are not sure that is necessary now. They are frustrated that other facilities can open without “appointment only” status. Interior work is ongoing and moving forward. They look forward to opening. Peter Lombardi offered to reach out to MA DOT as well as asked for some support from the local legislation and MA DOT is now responding and the process seems to be moving forward. The other comments regarding the by appointment would require them to go back to the Planning Board for modifications. Selectperson deRuyter asked if the “by appointment only” operating model was a permanent measure. Peter Lombardi said that he thought it was just for the first year and then it will be revisited by the Planning Board, but it is required during the first summer season. Chair Chaffee asked about the 3% community impact fee which is a reimbursement for costs the Town incurs related to operations. Peter Lombardi said those are in the statute itself, and not included in the host community agreements. - 76 -- 136 -- 138 -- 139 -- 140 -- 142 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 05-03-2021 Page 5 of 7 Office of: Select Board Town Administrator Review Dog Park Operations & Maintenance (OM) Plan & Discuss and Vote on Proposed Memorandum of Understanding (MOU) with Friends of Brewster Dog Park Peter Lombardi said this has been ongoing for over a year, both the OM and MOU. Last Tuesday, the Dog Park Development Committee voted to approve the OM plan, and it was posted on the website. All the commitments (in kind, volunteers, and financial donations) needed to be codified in the MOU. It follows a model around the Falmouth Dog Park, but there were multiple iterations. This MOU reflects the exact conditions: $50,000 pledge for the add alternates of the bid, donations for trash pick up, mutt mitts and porta-potties. If those donations leave, the Friends of Brewster Dog Park (FOBDP) will pay for those services. There is a lot of detail relative to operations; what the Town role is and what the FOBDP roles are. The FOBDP will be active with a daily presence at the park. DPW will still have a role and a schedule for maintenance. Selectperson Bingham said this has been a really long process, about 12 years, and wanted to offer thanks to everyone for their stellar work. Chair Chaffee proposed a few amendments to the MOU- page 1, paragraph 4- delete first class and insert, a well-designed and maintained, no fee dog park Bottom of page 1, terms & conditions, delete agrees to “the following” Page 2, middle, pledge of $50,000, to purchase all add alternates? Yes, that is correct terminology Page 3, delete “the following” Northampton spelled wrong Page 4, delete the bullet – “allow the FBDP to utilize the licensed the Brewster Dog Park logo” – they will need to license it themselves Reinsert a bullet that Signage will be approved by the Select Board or their designee Selectperson Bingham mentioned on the OM plan there is a typo - bag not bad Selectperson Chatelain- asked if the MOU call out that this only goes into effect as of the creation of the Dog Park. Peter Lombardi said it does not say that anywhere in the MOU. Jillian Douglas for public comment, asked if the rules of the park are created by a private entity. She said the OM addresses a lot of her concerns regarding capital, however, she wanted to know what the Board’s authority is going forward. Peter Lombardi said that on page 3 of the MOU, it says, the Town shall promulgate and enforce rules and regulations regarding dog park operations and secure approvals for signage. Enforcement is in the town’s jurisdiction, not the FOBDP. Included in the OM plan is a set of draft rules and regulations, the Select Board will take those up and will be the ones to adopt those regulations. Selectperson Bingham moved to approve the MOU contingent on FOBDP accepting the draft as proposed tonight and approval and appropriation of the dog park at Town Meeting. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-yes. The Board vote was 5-yes, 0-No. - 77 -- 137 -- 139 -- 140 -- 141 -- 143 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 05-03-2021 Page 6 of 7 Office of: Select Board Town Administrator Review and Vote on Proposed Short-Term Rental (STR) Revenue Allocation Policy (Select Board FY21-FY22 Strategic Plan Goals G-3 & H-1 Chair Chaffee recused herself from this item. Vice Chair deRuyter said this is to review the policy that was crafted after our last meeting discussion about STR. Peter Lombardi said the policy has been structured in the same format that our other financial policies are crafted regarding the Department of Revenue (DOR) report. We have been conservative about estimating the STR revenues. We will evaluate over the next few years to get forecasted closer to actuals once we have better data. Our Free Cash totals may be higher in the meantime. We may make allocations in line with this policy from Free Cash - 50% of estimated revenues to the Affordable Housing Trust, 25% or more to Capital Stabilization until it reaches 10% or $4.5M, a one-time large capital projects or acquisitions, such as water quality issues, and 10% for budget items related to Strategic Planning. These allocations will be made via the budget and approved by Town Meeting, not special fund allocations. Vice Chair deRuyter said the goal of this Board for the last three years has been to find a permanent funding stream for the Affordable Housing Trust. He thinks this is an exceptional use of this new revenue. Selectperson Bingham moved to accept the Short-Term Rental Policy as presented. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham-yes, Vice Chair deRuyter-yes, Selectperson Chatelain-yes. The Board vote was 4-yes, 0-No. For Your Information None Matters Not Reasonably Anticipated by the Chair None Questions from the Media Rich Eldred from the Cape Codder asked what the time frame is for construction of the Dog Park. Peter Lombardi said the contractor has been given a Notice of Award subject to appropriation. Once Town Meeting supports the appropriation, we will then move forward with a Notice to Proceed, which they have indicated they are available to start in about a month. Next Meetings: May 4, 15, 24 and May 26, 2021 Adjournment Selectperson Bingham moved to go back into Executive Session at 7:16 pm, not to return to open session. Selectperson Whitney second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Bingham- yes, Selectperson deRuyter-yes, Selectperson Chatelain-yes, Chair Chaffee-yes. The Board vote was 5-yes, 0- No. - 78 -- 138 -- 140 -- 141 -- 142 -- 144 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 www.brewster-ma.gov BoS 05-03-2021 Page 7 of 7 Office of: Select Board Town Administrator Respectfully submitted, Beth Devine Approved: _______________ Signed: _______________________________________ Date Selectperson Bingham, Clerk of the Board of Selectman Accompanying Documents in Packet: Agenda, TA Report documents, Consent Items, FYI Packet, tm warrant vote sheet, haven center information, bylaws, letter, dog park documents, short term rental policy - 79 -- 139 -- 141 -- 142 -- 143 -- 145 - FY 21 CONSENT AGENDA BOARD OF SELECTMEN 1/1/21 - 3/31/21 DONATION APPROVAL LIST: DEPARTMENT:AMOUNT:DESCRIPTION:Account # 1 Brewster Covid Relief Trust Fund Doantions 804.27$ Covid Relief 082-122-1284 2 Animal Welfare 9.00$ Animal Welfare Donations 017-210-0930 3 Police Donations 125.00$ Police Department General Donations 017-210-0482 4 Council on Aging Donations 1,290.00$ COA General Donations 017-541-6172 4 Mill Sites & Museum Donations 250.00$ Mill Sites & Museum Donations 017-699-0483 TOTAL:2,478.27$ APPROVED:____________________________DATE:__________________________ - 80 -- 140 -- 142 -- 143 -- 144 -- 146 - TOWN OF BREWSTER 2298 MAIN STREET BREWSTER,MA 02631 PHONE:(508)896-9430 WWW.BREWSTERRECREATION.COM WWW.TOWN.BREWSTER.MA.US OFFICE OF RECREATION COMMISSION May 5th, 2021 Dear Select Board members, I am writing you today to ask your permission to have a yoga class on the beach and at Drummer Boy Park. Kasie Bubenicek is a certified yoga instructor, and would like to teach yoga in July & August at Breakwater beach. Details are below. Brewster Recreation would be sponsoring this class. Both Amy van Hone and I have signed off on it. Her proposal is below: Brewster Rec yoga class proposal: Tuesdays - 8am - 9am Breakwater beach Thursdays 8am - 9 am at Breakwater Beach Saturdays 8am - 9am at Breakwater beach $20 per person. Drop in fee will need to be paid in exact cash. 6 foot distance required between participants. There will be hand sanitizer for participants. There will be no equipment sharing. I hope this information is suffice. Please let me know if you need anything else from the Recreation Department. Thank you for your consideration, Mike Gradone Recreation Director Town of Brewster - 81 -- 141 -- 143 -- 144 -- 145 -- 147 - 1 Erika Mawn From:Amy von Hone Sent:Tuesday, May 11, 2021 11:32 AM To:Michael Gradone; Donna Kalinick Cc:Sherrie McCullough; Erika Mawn Subject:RE: Yoga Proposal Follow Up Flag:Follow up Flag Status:Flagged Health Department Comments: Per the attached request for the proposed Yoga Class at Breakwater Beach and Drummer Boy Park, the Health Department has reviewed and approves of the proposal with the following conditions: -Current COVID protocols to be followed with regards to social distancing and masks as required -Attendance with contact information to be maintained of class participants for contact tracing purposes -Any positive COVID cases associated with the class instructors or participants are to be reported to the Health Department immediately for follow-up and guidance. Please don’t hesitate to contact me with additional questions. Amy Amy L. von Hone, R.S., C.H.O. Brewster Health Director (O) 508.896.3701 X1120 (F) 508.896.4538 From: Michael Gradone <mgradone@brewster-ma.gov> Sent: Tuesday, May 11, 2021 10:56 AM To: Donna Kalinick <dkalinick@brewster-ma.gov> Cc: Amy von Hone <avonhone@brewster-ma.gov>; Sherrie McCullough <smccullough@brewster-ma.gov>; Erika Mawn <emawn@brewster-ma.gov> Subject: RE: Yoga Proposal Hello all, I would like to submit this proposal to the Select Board for a yoga class this summer, that would be sponsored by the Rec Dept. Can we put this on the agenda for the next meeting? Thanks! Mike Gradone Recreation Director Town of Brewster (508) 896-9430 www.brewsterrecreation.com - 82 -- 142 -- 144 -- 145 -- 146 -- 148 - 1 Erika Mawn From:Victor Staley Sent:Thursday, May 13, 2021 9:22 AM To:Erika Mawn Subject:FW: Request for reimbursement of a redundant Plumbing Permit, 68 Chestnut Circle, map 76 Lot 39-3698 Attachments:20210512120048273.pdf Good Morning, Attached pleas find copies of the two Plumbing Permits under discussion. Victor Victor Staley Building Commissioner 2198 Main Street Brewster, MA 02631 508-896-3701 ext. 1125 Effective March 15, 2021 The Building Department will be open to the public on Tuesdays and Thursdays during normal working hours of 8:30 to 4:00. Visitors will need to sign in at the entrance to the Building Department for contact tracing purposes and all social distancing protocols will be followed. Some of the Building Department staff are working remotely, and will continue to respond to phone messages and email communications in order of receipt. If you need further assistance please call 508-896-3701 ext. 1125 or email at building@brewster-ma.gov. For the latest updates on Town services, please visit www.brewster-ma.gov. Thank you for your continued understanding and cooperation. Orders Related to Essential Business Pertaining to Construction The Baker-Politio administration has published two documents related to the new essential business order pertaining to construction. The first is safety guidelines and the second contains enforcement guidance for municipalities. Supplemental Guidelines for Construction Sites Enforcement of the COVID-19 Safety Guidelines and Procedures for Construction Sites For additional information related to Essential Services, please click here From: Victor Staley Sent: Wednesday, May 12, 2021 12:13 PM To: Donna Kalinick <dkalinick@brewster-ma.gov> Cc: Peter Lombardi <plombardi@brewster-ma.gov>; building <building@brewster-ma.gov>; Lunev, Yegor <Yegor.Lunev@moodys.com> Subject: FW: Request for reimbursement of a redundant Plumbing Permit, 68 Chestnut Circle, map 76 Lot 39-3698 Hello Donna, Mr. Luney has requested a reimbursement of $160.00 for the initial Plumbing Permit issued for his property noted above. From what I gather there was no work performed by the initial Plumbing Contractor and Mr. Luney was advised to obtain the services of a new Plumbing Contractor which required a new Plumbing Permit application (for the same work considered - 83 -- 143 -- 145 -- 146 -- 147 -- 149 - 2 under the original Plumbing Permit application) and required an associated fee. Copies of both Plumbing Permits are attached. I have no concerns with this petition. Victor Victor Staley Building Commissioner 2198 Main Street Brewster, MA 02631 508-896-3701 ext. 1125 Effective March 15, 2021 The Building Department will be open to the public on Tuesdays and Thursdays during normal working hours of 8:30 to 4:00. Visitors will need to sign in at the entrance to the Building Department for contact tracing purposes and all social distancing protocols will be followed. Some of the Building Department staff are working remotely, and will continue to respond to phone messages and email communications in order of receipt. If you need further assistance please call 508-896-3701 ext. 1125 or email at building@brewster-ma.gov. For the latest updates on Town services, please visit www.brewster-ma.gov. Thank you for your continued understanding and cooperation. Orders Related to Essential Business Pertaining to Construction The Baker-Politio administration has published two documents related to the new essential business order pertaining to construction. The first is safety guidelines and the second contains enforcement guidance for municipalities. Supplemental Guidelines for Construction Sites Enforcement of the COVID-19 Safety Guidelines and Procedures for Construction Sites For additional information related to Essential Services, please click here Effective March 9, 2021, until further notice: Based on current state guidance and public health data, Brewster Town Offices are open to the public on Tuesdays and Thursdays during regular business hours. Residents and visitors are urged to continue to access town services remotely if possible. Phone messages and email communications will continue to be answered promptly. Thank you for your understanding and cooperation. For the latest updates on Town services, please visit www.brewster-ma.gov. From: Lunev, Yegor <Yegor.Lunev@moodys.com> Sent: Tuesday, May 11, 2021 5:01 PM To: building <building@brewster-ma.gov> Subject: Request for reimbursement of a redundant Plumbing Permit Hi Victor, I’d like to request a refund of a redundant Plumbing Permit. (Two permits in question - #20-266P & #20-334P) Thanks, Yegor Lunev 862-823-1960 ----------------------------------------- - 84 -- 144 -- 146 -- 147 -- 148 -- 150 - - 85 -- 145 -- 147 -- 148 -- 149 -- 151 - - 86 -- 146 -- 148 -- 149 -- 150 -- 152 - BREWSTER HOUSING AUTHORITY Tel: 508-896-9800 11 Frederick Court, Brewster, MA 02631 Fax: 508-896-4050 05/11/2021 Town of Brewster Select Board 2198 Main Street Brewster, MA 02631 RE: Request for Waiver of fee Dear Sirs/Madams: The Brewster Housing Authority respectfully requests a waiver on the building permit for a unit that we are rehabilitating. The fee is $353.00. The property is located at 11 Frederick Court, Unit 18D, Brewster, MA 02631. Your consideration is appreciated. Sincerely, Carol Campos Carol Campos Executive Director/Managing Agent - 87 -- 147 -- 149 -- 150 -- 151 -- 153 - - 88 -- 148 -- 150 -- 151 -- 152 -- 154 - - 89 -- 149 -- 151 -- 152 -- 153 -- 155 - - 90 -- 150 -- 152 -- 153 -- 154 -- 156 - - 91 -- 151 -- 153 -- 154 -- 155 -- 157 - - 92 -- 152 -- 154 -- 155 -- 156 -- 158 - - 93 -- 153 -- 155 -- 156 -- 157 -- 159 - - 94 -- 154 -- 156 -- 157 -- 158 -- 160 - 4/27/21 (FINAL) 1 Operations and Maintenance Plan Spring 2021 MISSION STATEMENT To create formal guidelines regarding the operations and maintenance of a new dog park and in the Town of Brewster. Brewster, Cape Cod, Massachusetts Brewster Dog Park - 95 -- 155 -- 157 -- 158 -- 159 -- 161 - 4/27/21 (FINAL) 2 Table of Contents INTRODUCTION.....................................................................................................................................3 BACKGROUND AND HISTORY ...........................................................................................................3 – 5 ASSUMPTIONS.........................................................................................................................................5 SITE SELECTION......................................................................................................................................6 DESIGN FEATURES .................................................................................................................................6 - 7 MANAGEMENT ........................................................................................................................................7 - 8 MAINTENANCE .........................................................................................................................................8 - 9 VOLUNTEERS.............................................................................................................................................9 EDUCATION................................................................................................................................................9 SANITATION...............................................................................................................................................9 LANDSCAPING............................................................................................................................................9 - 10 EQUIPMENT MAINTENANCE.................................................................................................................10 UTILITIES ...................................................................................................................................................10 BUDGET.......................................................................................................................................................10 - 12 APPENDICES ..............................................................................................................................................13 - 20 Appendix 1: Dog Park Rendering..........................................................................................................................13 Appendix 2: Dog Park Rules....................................................................................................................................14 Appendix 3: Nauset Disposal Pledge of Support………………………………………………………….………15 Appendix 4: Agway of Cape Cod Pledge of Support…………………………………………………..…………16 Appendix 5: Friends of Brewster Dog Park Facebook Page………………………………………….………17 Appendix 6: FBDP & Town of Brewster Memorandum of Understanding ……………………………17 – 20 - 96 -- 156 -- 158 -- 159 -- 160 -- 162 - 4/27/21 (FINAL) 3 Dog Park Operations and Maintenance Introduction Dog parks have grown in popularity throughout the country as more people have pets and are asking that communities provide recreational opportunities for them. The Town of Brewster is no exception. This planning document has been developed in response to resident advocacy and in line with the 2018 Town of Brewster Vision Plan for a “no fee” dog park and to assure that, moving forward, the proposed dog park is successful and well received. This document provides historical information on the background leading up to the development of the Dog Park and associated guidelines. Background and History of Park Establishment Efforts Public advocacy to establish dog parks dates to the mid 1990’s. Dog Park Development Committee (“The Committee”) established by Select Board in 2013 to determine the need, evaluate suitable locations, identify amenities necessary for a fully functional dog park, make recommendations on funding for capital and operating costs, and identify/incorporate other stakeholders in the public participation process. Numerous sites evaluated over several years. Site near Police Department approved by Select Board in December 2017. The Stanton Foundation awarded Brewster a Phase 1 $25,000 park design grant in February 2018, with the possibility of a Phase 2 grant of up to $225,000 for construction. The Berkshire Design Group created design proposals and community input was provided at public meetings in 2018. Author and dog park expert Marilyn Glasser consulted with the Committee on important park attributes and construction flaws to avoid to ensure success. The Vision Committee (2018) identified a dog park as an amenity desired by the citizens of Brewster. Public engagement: o Public input solicited at multiple meetings (2018 - ongoing) o Town website updates posted, flyers distributed. The non-profit group, Friends of Brewster Dog Park (FBDP), was established for fundraising and other activities in 2019. The FBDP has attained 501(c)(3) non-profit status with the Internal Revenue Service allowing tax-deductible donations to be made to the Dog Park. o FBDP sent a mailing to all registered dog owners November 2018 Project was bid for the first time in April 2019. Three companies submitted lump sum bids that ranged from $468,000 - $567,000. Community Preservation Committee (CPC) approved $50,300 in funding. Based on data received from the Stanton Foundation, it was determined the Town had narrowly missed the preferred bid timeframe. Stanton Foundation studies found that the preferred time of year to seek bids was fall and winter. Based on the Stanton studies and additional recommendations it was determined to go back out to bid in October 2019 with a line item bid when constructions costs were expected to be lower. If the costs came in too high again then the committee could learn where the costs were and consider rebidding in January 2020. - 97 -- 157 -- 159 -- 160 -- 161 -- 163 - 4/27/21 (FINAL) 4 Project was bid for second time October 2019. Four companies submitted line item bids that ranged from base bids of $425,000 to $553,000 and an additional cost for the alternatives (full design) ranging from $509,000 to $564,000). CPC approved $52,800 for recreational use to assist with the development. Because the second round of bids were consistent with the first round, despite an expectation of being lower, it was recommended to the Committee to not revise the bid package to go out to bid a third time in January. The Committee could keep trying to strip down the design but to create a well-designed, safe, fully accessible dog park that the Town wanted it would cost ~$500,000. Faced with the dilemma of choosing the best path forward, the Committee voted to rescind the fall 2019 CPC request in the Town Warrant. The Committee has worked effectively for several years in moving this project ahead, but with the disappointing results of two rounds of bids it sought guidance from the Select Board and Town Administration in December 2019. The Select Board and Town Administration directed the Committee to proceed with a multipronged approach that could include: o Approaching the CPC for additional funding; o Having Brewster Department of Public Works (DPW) perform some of the work; o Continue to explore grants, state budget, and earmarks and continue the successful FBDP fundraising. In February 2021 the third round of base bids ranged form $401,279 to $869,760 and an additional cost for the alternatives (full design) ranging from $491,760 to $1,003,980. It was decided to award the low base bid $401,279 to local contractor, Speakman Excavating, LLC, Harwich, MA, subject to availability of funds and approval at Town Meeting. If approved, the $225 Stanton Foundation Grant; the $185K from the CPC will be used to award the base bid, including a small contingency. The alternatives (e.g. water stations, signage, waste stations, shade trees and benches) will bid by, and work performed by the Town with $50K in funds from the non-profit FBDP. The full cost of the dog park is expected not to exceed $460k and may come in lower with in-kind donations and continued fund raising efforts of the FBDP. COST Overview: April 2019 bid results ranged from $468k - $567k. October 2019 bid results ranged from $425k - $553k Feb 2021 – bids results ranged from $402k-$1M. FUNDING PLAN: Construction funding: The Stanton Foundation awarded the Town $25k in 2018 to design a park, completed by Berkshire Design Group. The Stanton Foundation will award the Town a $225k construction grant, phase 2 with the approval of the dog park at town meeting and securing CPA funds. The Friends of Brewster Dog Park, Inc. (FBDP), a non-profit, will donate $50k towards construction costs which will be used to fund the bid alternates (e.g. water fountains, signs, waste stations, shade trees, benches) coordinated by the Town. - 98 -- 158 -- 160 -- 161 -- 162 -- 164 - 4/27/21 (FINAL) 5 The balance of construction funding $185k, was approved (Feb ’21) by the Community Preservation Committee using Community Preservation Act (CPA) funds. CPA funds are collected in an annual 3% local property tax surcharge (not a tax increase) and amounts collected are currently matched by the State at 35%. Operating & Maintenance funding: The FBDP provided a draft Memorandum of Understanding to the Town outlining their role in running the day-to-day operation of the dog park with volunteer Stewards. The goal is to minimize the burden on the Town, both in management and financial obligations. Agway of Cape Cod is committed to supporting the dog park by donating or heavily discounting needed supplies, and construction items including Mutt Mitts, benches, plants, mulch, and other items necessary long-term sustainability of the dog park. Nauset Disposal has agreed to be a park supporter through the in-kind donation of waste disposal. The Stanton foundations phase 3 program awards grants for capital improvements and repairs outside of regular maintenance. The park is eligible for grants at 12, 18 and 24 months after opening. Each grant may be equal to 5% (approx. $23,000 assuming a $460k build) of construction costs. In addition to the $50,000 commitment towards the construction FBDP anticipates fund raising activities to make improvements to the park (shed, safety and maintenance equipment etc.) to ensure that the dog park is not a maintenance burden to town residents. The FBDP has met with Cape Abilities and the Latham Center, to increase community involvement, recruit and train stewards as volunteers to assist with the operation of the park and participate in fundraising activities. It is expected that Brewster, much like many other dog parks both locally and nationally, will have a strong group of volunteers, when the park is approved. Assumptions The Dog Park Development Committee was established in response to a community desire for a dog park. Dog parks are valuable community amenities, like other recreational facilities. Municipal dog parks are increasingly popular recreational facilities where dogs and their owners can exercise, play and socialize in a safe, off-leash environment. Parks allow people to learn helpful dog management strategies from each other. Parks allow dogs to have social interaction and off leash exercise with other dogs. Dog parks are a place for non-dog owners to recreate and socialize too. Brewster has about 1,175 licensed dogs. A dog park would benefit both residents and be attractive to visitors. About 30% of the Cape’s summer visitors travel with their pet. A dog park allows a safe alternative to our beaches in the summer, and other areas where dogs are prohibited. A dog park provides an alternative to open conservation lands which may be heavily infested with ticks. - 99 -- 159 -- 161 -- 162 -- 163 -- 165 - 4/27/21 (FINAL) 6 Site Selection The Dog Park will be comprised of approximately 2.4 acres and is located on a portion of town- owned property located on Harwich Road in Brewster and shown on Assessor's Map 64, Parcel 28 (The Premises). The large dog section will be approximately 45,000sf or 1 acre, and the small dog section will be approximately 21,500sf or ½ acre. The Premises is under the care and control of the Select Board, is comprised of approximately 41.28 acres, and is more particularly described in a deed to the Town of Brewster, dated 15 August 1995 recorded with Barnstable Registry of Deeds in Book 9799, Page 016. The dog park site was chosen due to limited abutters, was adequately sized, was town owned, and was not being used for any other purpose. Design Features 2 play areas: one for small dogs and one for large dogs Double-gated park entrance Shade areas (retaining select trees) Water stations Play mounds Benches Designated parking with expansion possibilities Handicapped accessible with a hardscape walking Pathways inside the park Signs with rules and polices Dog waste bad dispensers and waste receptacles Fence Height and Material: 5-foot vinyl coated chain link fences. Double-gated entries to allow for dog owners to unleash the dogs in a corral prior to letting the dog run free. Surfacing: Multiple surfacing types including rice stone, asphalt, and mulch. Separate Small and Large Dog Areas: Site Furniture and Other Amenities: Benches, play amenities (mounds and bridge), possibly community bulletin boards to post announcements and natural shade structures. Trash Cans and Bag Holders: Trash containers with bag holders and provided bags. - 100 -- 160 -- 162 -- 163 -- 164 -- 166 - 4/27/21 (FINAL) 7 Signage: Posted rule signs. Water: Drinking fountains will be provided and will include a dog drinker/bowl. Lighting: As the park areas are open between ½ hour after sunrise and sunset, lighting will not be provided as an additional amenity. Agility Equipment: Currently, agility equipment amenities will not be included; however, the FBDP may consider this amenity in future years. Ease of Maintenance: Service gates and trash barrels will be located such that maintenance vehicles may easily enter from the existing park road, parking lot, or street frontage. Bulletin Board: A community kiosk and bulletin board will be provided as a place to post notifications for meetings, Steward workdays, and special events. ADA Access: Compliance with the ADA for access to the site as well as an asphalt path through park was a priority and requested during the resident input phase. Buffer from Residential: The dog park was designed to provide a buffer between the few nearby residences and the dog park. The buffer allows for neighbors to have no more disturbances from a dog park than other typical park uses. Conflict Avoidance: The dog park was designed to provide a sufficient buffer between the dog park area and the Police Department and visitors to the Cemetery. Protect Natural Areas: Dog park areas will not be located in or in close proximity to natural areas where flora and fauna, such as ground nesting birds, small mammals, and native plants, would be disturbed. Management Staffing: The FBDP, through a proposed Memorandum of Agreement with the Town of Brewster will run the day-to-day operations of the park with Select Board oversight. The FBDP will use volunteer Stewards to monitor the dog parks on a daily basis, as well as, ensure that the park is free of dog waste and waste bags stations are filled. Involvement of community members will serve to increase acceptance of the dog park and help minimize problems. FBDP will establish a plan for future amenities and improvements so that if funding for park amenities is donated, there is a plan for inclusion in the existing dog parks. The Latham Centers, Inc., supports the Dog Park and is excited to have their adult residents volunteer as Stewards. Additionally, the Town of Brewster will add this municipal volunteer opportunity to the list of those eligible for the Senior Real Estate Tax Abatement Program. - 101 -- 161 -- 163 -- 164 -- 165 -- 167 - 4/27/21 (FINAL) 8 The Friends of Brewster Dog Park, Inc., is a 501(c)(3) non-profit group that is dedicated to assisting the Town to build, operate, maintain and provide stewardship for the Brewster Dog Park. Their goal is to provide a safe, year-round, handicapped accessible, beautiful dog park, open to the public free of charge; a place where our community of dogs (and dog people) can play, stretch their legs and socialize with other four-legged friends and people. The FBDP has been issued a Certificate for Solicitation from the Commonwealth of Massachusetts, Office of the Attorney General and as Tax- deductible donations may be made to: Friends of Brewster Dog Park, Inc., 65 Harmony Ln., Brewster, MA 02631 Volunteers and stewards will be needed to help keep the park a great place to visit. Please consider joining the volunteer team. If interested in volunteering or supporting, please send an email to: friendsofbrewsterdogpark@gmail.com. The FBDP and it’s in-kind donations from Agway of Cape Cod, Nauset Disposal and other yet to be identified entities seek to limit the financial burden on the Town of Brewster by pledging $50,000 to the construction funding and another $25,000 for the maintenance and stewardship of the Brewster Dog Park. FBDP Volunteers will provide approximately 2,000 hours of volunteer services annually, per FBDP estimates. This will consist of Volunteer Stewards who will coordinate the day-to-day operations of the Dog Park, as well as Directors of the non-profit overseeing administrative items. In addition, the Latham Center in Brewster has expressed an interest to assist the FBDP in fundraising efforts and to utilize the dog park in their programs to enrich the lives of their students and adult residents. Fines: The Select Board through the Animal Control Officer will determine if warning tickets and/or fines will be levied for not following posted rules. Entry Fees: The use of the dog park will be free of charge. Hours of Operation: Dawn to dusk. Dog License: Obtaining a dog license is a requirement. Size: The large dog section will be approximately 45,000 sf or 1 acre, and the small dog section will be approximately 21,500 sf or ½ acre. Maintenance: As with any outdoor space, the dog park will have to be maintained. Some small surfaces may need to be weeded throughout the growing season. Snow may need to be removed from parking lots. Trash and waste stations should be picked up regularly (Nauset Disposal will perform at no cost), and pathways will need to be maintained on a regular basis. The DPW will schedule maintenance in the early morning on the same day every week, so that there will be a standard closing of the dog park once per week to assess and perform the maintenance. During snowstorms, the dog park will be maintained on the same schedule as other Town Parks. - 102 -- 162 -- 164 -- 165 -- 166 -- 168 - 4/27/21 (FINAL) 9 Community support and participation are critical in the overall success of a dog park and daily maintenance items that will be performed by the DPW, the Brewster Water Department (BWD), the Captain’s Golf Course (CGC), FBDP volunteer Stewards and Nauset Disposal (Nauset) will include, but is not limited to: - Tending to surfacing – filling holes (DPW) - Hand weeding / tending to landscaping (do not use toxic spray) (DPW) - Removing dog waste (FBDP) - Spraying / hosing down equipment, furnishings, trash receptacles (FBDP / DPW) - Refilling disposable waste bags (FBDP) - Emptying trash receptacles (Nauset) - Inspecting fence for damage (FBDP / DPW) - Inspecting gates and locking mechanisms (FBDP / DPW) - Inspecting equipment and amenities (FBDP / DPW) - Inspect and test water fountains to ensure they are operating properly. (FBDP/ DPW / BWD - While outside toys and treats should be discouraged, as they may create competitive situations between dogs, be sure to pick up and dispose of outside dog toys that may have been left behind. The volunteer Stewards and FBDP as the organization operating the dog park, will ensure that the lines of communication are open between the Town of Brewster, as well as the community using the dog park. This is critical to ensure ongoing success and timely maintenance. Volunteers: Volunteer involvement will be heavily encouraged to promote stewardship of Dog Park. FBDP will work with park volunteer staff to help develop programs and events, and recruit Stewards. Education: The FBDP, in concert with the Brewster Veterinary Hospital, a Certified Professional Dog Trainer and the Brewster Animal Control Officer will develop programs to educate park users on dog etiquette, and to educate the community about dogs and dog parks in general. Sanitation: While ideally, all owners should pick up their dog’s waste, the FBDP have a plan for regular inspection and pick up of inadvertent waste that has been left behind. Agway of Cape Cod will provide biodegradable, disposable waste removal mitts (Mutt Mitts) at no cost to the Town. Nauset Disposal will provide dog waste collection at no cost to the Town. Pet friendly cleaners or deodorizers, as needed, should be used on surfaces, fencing, etc. Landscaping: Committee will ensure that plantings inside the dog park perimeter are non-poisonous to people and pets. Committee will also maintain sightlines throughout the dog park by keeping interior plantings trimmed and neat. DPW & FBDP will inspect plants within the dog park for damage caused by urine and chewing, and consider replacement plants that are not as susceptible. As an example, some dogs like to chew grass, and it is easily browned by repeated urination. - 103 -- 163 -- 165 -- 166 -- 167 -- 169 - 4/27/21 (FINAL) 10 FBDP & DPW will inspect plantings used around the outside perimeter of the dog park, trim and replace as necessary. Ensure there are no “escape routes” tunneled, dug, or otherwise established to ensure dogs stay contained within the dog park. DPW will fill any holes that have been dug. DPW will irrigate as necessary. Mow grass as needed. DPW will replenish decomposed bark or wood chips. DPW will be responsible for leaf removal and Fall Clean-up; however, “work parties” comprised of FBDP will be encouraged to assist. On overly warm days, FBDP will check surfaces, to ensure it isn’t too hot, as some surfaces may become too hot in direct sunlight for dogs’ paws. Park may close or DPW may be requested to temporarily activate the irrigation system to cool surfaces. DPW to remove snow, as necessary on the same schedule as other Town Parks. DPW to remove weeds. Note: This may become labor intensive and require a work party organized by FBDP. Equipment Maintenance: DPW inspect and test all amenities for damage. Inspect bridge and tighten all bolts on equipment and seating. FBDP will inspect dog-waste stations, refilling bags and emptying used waste bags as needed. FBDP will empty trash receptacles onsite. DPW will ensure all amenities are free of graffiti. Utilities: BWD and CGC will winterize fountains and sprinkler system, and turn off, as appropriate. Budget: The two driving forces in the majority of the costs are waste disposal and mutt mitts and these are being donated. Over five years, the range in the yearly cost is expected to be $10,500 to $12,500, with the Town responsible $1,000 to $3,000. DPW incorporates general maintenance, leaf and snow removal in the general DPW budget, as individual park locations are not separated out and “billed” individually. - 104 -- 164 -- 166 -- 167 -- 168 -- 170 - 4/27/21 (FINAL) 11 Proposed Estimated Annual Budget Waste Removal - $6,000/year – Donated by Nauset Disposal. If Nauset Disposal ever ceases to donate these services, it is the intent of the FBDP to cover these services through fundraising activities. Actual cost to Town = $0 o Encouraging dogs to use the dog park will lessen the amount of dog feces deposited around Town. Removal of canine feces by Nauset Disposal through an in-kind donation relieves this cost from Brewster taxpayers. Nauset Disposal will not dispose of waste at the Brewster Transfer Station. Mutt Mitts - $1,200/year – Donated by Agway minimally for three (3) years, with a maximum of fifteen (15) cases of Mutt Mitts per year. Mutt Mitts currently cost Agway $80/case (2,000 bags per case). If Agway ever ceases to donate these services, the FBDP will pay for these services through fundraising activities. – Actual cost to Town - $0 Porta John - $3,000/year (non-Pandemic pricing). Note: These services are $9,000/year with daily Bio-spray; however, these additional costs are covered with Federal Grant monies. The FBDP are currently in consultation with Nauset Disposal concerning these services being donated; however, should they not be donated, it is the intent of the FBDP to cover these services through fundraising activities. Actual cost to Town = $0. Maintenance for Moving Parts - $1,000 – projected cost to Town or FBDP o $1,000 (2021); o $1,500 (2022); o $2,000 (2023); o $2,500 (2024); and o $3,000 (2025). Note: As the Dog Park ages, the maintenance the figure will be increased by $500 per year, unless offset by subsequent Stanton Foundation Capital Improvement Grants up to 5% of hard construction costs. If the construction costs totaled $460,000, Brewster could receive grants of up to $23,000 at 12, 18, and 24-month intervals, after construction. It is also anticipated that the FBDP will also offset future town maintenance costs. At the 5-year mark, there may be additional costs such as: Fence repairs; Replenishment of rice stone surface; Replenishment of engineered wood chips. Although these 5-year costs are not known, and the Town maintains all other parks in the Town of Brewster in all aspects, it is intention of the FBDP to pay for these services through fundraising activities, so that the dog park is as self-sustaining as possible, and not a burden on taxpayers. - 105 -- 165 -- 167 -- 168 -- 169 -- 171 - 4/27/21 (FINAL) 12 Town of Brewster Costs: Brewster Department of Public Works (DPW) Construction Costs: o As part of the construction, DPW will provide on-hand curbing and on-hand boulders with a loader and dump truck. These labor costs are estimated to be $800/day x 7 days =$5,600 (Boulders and Curbing). o DPW Director will also have time spent on general project oversight. Post Construction Maintenance: o Weekly maintenance (Monday and Friday mornings). Two-person crew for 4 hours per week. $200 per week or $10,400/year. For comparison, the DPW mows the grass at Drummer Boy Park each week with a crew of three (3) for four (4) hours at a cost of $24,000/year. o Service calls (5-6 times per year @ 4 man hours each visit or $1,000 - $1,200/year) Brewster Water Department (BWD): Construction Costs: As part of the construction, the Brewster Water Department will bring water to the site and install irrigation system. o Materials - $6,200 o Labor and Equipment - $5,760 o Tapping fees of $5,333 are typically charged; however, are not applicable with this Town Project. Post Construction Maintenance: o Water usage – The Brewster Water Department does not currently charge any Town Departments for their water use. The Dog Park will be no different. Although expected to be a minimal cost, the water fountain use and sprinkler use will be somewhat difficult to estimate and originate from Town owned wells. The sprinkler system is to maintain cleanliness of the park, absent rain and not is not being used as an irrigation system to maintain turf, much like what is done at other Town turfed fields. These costs are undetermined at this time inasmuch as other Town owned recreation facilities using substantially more water, are not quantified. o Yearly maintenance (winterization and Spring turn on) will be covered through DPW existing appropriations as part of the town-wide irrigation maintenance appropriation, which may be supplemented with in-kind assistance from the Golf Department. - 106 -- 166 -- 168 -- 169 -- 170 -- 172 - 4/27/21 (FINAL) 13 APPENDICES Appendix 1: Rendering of Brewster Dog Park - 107 -- 167 -- 169 -- 170 -- 171 -- 173 - 4/27/21 (FINAL) 14 Appendix 2: Dog Park Rules DRAFT BREWSTER DOG PARK RULES and POLICIES MANDATORY RULES OWNERS ARE REQUIRED TO CLEAN UP THEIR DOG’S WASTE IMMEDIATELY! DOGS ARE REQUIRED TO BE CURRENTLY LICENSED AND IMMUNIZED. ALL DOGS ARE REQUIRED TO BE LEASHED ON ENTRY AND EXIT FROM THE PARK. ALL DOGS ARE REQUIRED TO BE DIRECTLY SUPERVISED AND CONTROLLED. THE PARK IS OPEN BETWEEN ½ HOUR AFTER SUNRISE AND SUNSET FREE OF CHARGE. PROHIBITIONS PUPPIES LESS THAN 4 MONTHS OLD ARE PROHIBITED. DOGS WHO ARE ILL, INJURED, SUFFERING WITH PARASITES, OR IN HEAT ARE NOT WELCOME. AGGRESSIVE DOGS ARE NOT PERMITTED. PRONGED COLLARS ARE NOT PERMITTED. CONSUMING FOOD, SMOKING, VAPING, ALCOHOL, AND PICNICKING IS NOT PERMITTED. ANIMALS/PETS OTHER THAN DOGS ARE NOT PERMITTED TO BE BROUGHT INTO THE PARK. POLICIES OWNERS SHOULD BE RESPONSIBLE AND RESPECTFUL. OWNERS MUST COMPLY WITH THE SUGGESTIONS OF OUR HOST STEWARDS. PARK GATES SHOULD BE CLOSED AT ALL TIMES. OWNERS AND DOGS SHOULD NOT CONGREGATE AT THE PARK ENTRANCE. OWNERS MUST CLEAN UP THEIR PET’S WASTE AND DISPOSE OF IT IN THE WASTE CONTAINERS PROVIDED. OWNERS SHOLD BE INSIDE THE PARK WITH THEIR PET, KEEPING HIM/HER IN SIGHT AND UNDER VOICE CONTROL AT ALL TIMES. DOGS ARE REQUIRED TO BE OFF LEASH IN THE ENCLOSED AREAS. DOGS MUST BE LICENSED AND CURRENT WITH THEIR INOCULATIONS. DOGS MUST WEAR A COLLAR WITH IDENTIFICATION AT ALL TIMES. DOGS ARE REQUIRED TO BE LEASHED TO AND FROM THE PADDOCK ENTRY AND VEHICLE. THE SMALL DOG AREA IS FOR DOGS OF LESS THAN 40 POUNDS. LEAVING DOGS UNATTENDED IS PROHIBITED. DOGS SHOULD BE DISCOURAGED FROM EXCESSIVE OR CONSTANT BARKING. OWNERS ARE LIMITED TO THREE DOGS PER PERSON PER VISIT. CHILDREN UNDER 12 MUST BE SUPERVISED. OWNERS MUST REMOVE DOGS WHEN IT IS NECESSARY OR THEY ARE NOT IN COMPLIANCE, IMMEDIATELY AND WITHOUT DEBATE. STROLLERS AND BICYCLES ARE NOT ALLOWED INSIDE THE PARK. OWNERS SHOULD FOLLOW THE RULES AND KNOW THEIR DOG. LIABILITY LIMITED BY MASSACHUSETTS GENERAL LAWS, CHAPTER 21 SECTION 17C. - 108 -- 168 -- 170 -- 171 -- 172 -- 174 - 4/27/21 (FINAL) 15 Appendix 3: Nauset Disposal Commitment - 109 -- 169 -- 171 -- 172 -- 173 -- 175 - 4/27/21 (FINAL) 16 Appendix 4: Agway of Cape Cod Commitment - 110 -- 170 -- 172 -- 173 -- 174 -- 176 - 4/27/21 (FINAL) 17 Appendix 5: Friends of Brewster Dog Park Facebook Group Appendix 6: Friends of Brewster Dog Park and Town of Brewster MOU DRAFT MEMORANDUM OF UNDERSTANDING This is a Memorandum of Understanding ("MOU") of xxxxxx xx, 2021, by and between the Town of Brewster, MA, a municipal corporation duly established with an address of 2198 Main Street, Brewster, MA 02631 and Friends of Brewster Dog Park, Inc. (FBDP), a Massachusetts non-profit corporation with a principal office at 65 Harmony Lane, Brewster, MA 02631. The Friends of Brewster Dog Park, Inc., achieved 501(c)(3) status through the IRS in 2021. This Memorandum of Understanding between the Town and FBDP establishes a working agreement between the two parties concerning their respective roles and responsibilities in the creation and maintenance of a proposed off-leash dog park open to the public free of charge (the "Dog Park"). The Dog Park is comprised of approximately 2.4 acres and is located on a portion of town-owned property located on Harwich Road in Brewster and shown on Assessor's Map 64, Parcel 28 (The Premises). The Premises is under the care and control of the Select Board, is comprised of approximately 41.28 acres, and is more particularly described in a deed to the Town of Brewster, dated 15 August 1995 recorded with Barnstable Registry of Deeds in Book 9799, Page 016. The proposed Dog Park is shown as the "Dog Park Area" on a plan entitled "Brewster Dog Park” prepared for Town of Brewster, dated January 16, 2019 by the Berkshire Design Group, Inc. A copy of the Site Plan is attached as "Exhibit A." The Select Board gratefully acknowledges the critical role the FBDP plays in the development, construction, maintenance, and stewardship of the dog park, and gratefully accepts FBDP's generous offer to help create and maintain the Dog Park through private fund raising and - 111 -- 171 -- 173 -- 174 -- 175 -- 177 - 4/27/21 (FINAL) 18 volunteer services. The FBDP gratefully acknowledge the spirit of cooperation the Select Board has displayed by making public land available for such use and for offering to provide the valuable municipal services described below. The Town and the FBDP share the goal of realizing a first-class no fee dog park in Brewster open to the public. Friends of Brewster Dog Park, Inc. The purpose of the FBDP is to support the use of a designated area within the Town of Brewster as an off-leash dog park; to advocate responsible dog ownership; to provide educational resources on dog ownership; to advise the Town of Brewster, the Select Board, and the Town Administrator on matters concerning off-leash dog parks within the Town of Brewster; to provide stewardship for the Brewster Dog Park; and to collect and administer funds received for the establishment of, maintenance of, and improvements to the off-leash dog parks in the Town of Brewster. The FBDP agrees to the following: • To assist in maintaining the Dog Park Area by helping to keep the site clean, providing dog waste bags for patrons provided by the in-kind donation of Agway of Cape Cod, securing the in-kind donation of waste removal for the Brewster Dog Park by Nauset Disposal, and repairing or replacing appurtenances, structures or fixtures as required; • To providing educational instruction and stewardship at the Dog Park; • The use of the Dog Park Area shall be limited to dog park recreational use. No fee shall be imposed for such recreational use; • The Town grants FBDP access to the Dog Park Area for the purpose of exercising its rights and performing its obligations hereunder, However, installation of any structure, fixture or appurtenance shall require the prior written approval of the Select Board or its designee; • The language on any such signage shall require the prior written approval of the Select Board or its designee; • The FBDP shall not permit any mechanics liens, or similar liens, to remain upon the Premises for labor and materials furnished or claimed to be furnished in connection with work of any character performed or claimed to have been performed at the direction of the FBDP, and FBDP shall cause any such lien to be released of record forthwith without cost to the town; • During the exercise of the rights hereby granted, the FBDP shall conduct itself so as not to unreasonably interfere with the operations of the Town, and to observe and obey applicable laws, statutes, bylaws and regulations and permitting or licensing requirements. The FBDP shall comply with reasonable rules and regulations issued by the Town, including without limit, rules regulating the hours of operation of the Dog Park, which hours of operation are expected to be from dawn to dusk; • The FBDP agrees that any contractor engaged to perform work at the Premises on behalf of FBDP shall carry liability insurance naming the Town as an additional insured in amounts reasonably satisfactory to the Town and workmen's compensation insurance as required by - 112 -- 172 -- 174 -- 175 -- 176 -- 178 - 4/27/21 (FINAL) 19 law, and FBDP agrees to indemnify and hold harmless the Town from any liability relating to work performed at the Premises at the request of the FBDP. • Title to all appurtenances, structures and installed at the Dog Park shall vest in the Town. The Town of Brewster agrees to the following: • The Town will build the Brewster Dog Park as shown on the January 16. 2019 Site Plan prepared by Berkshire Design Group, Inc., 4 Allen Place, Northampton, MA 01060 if the Brewster Dog Park is approved by Brewster voters; • The Town will provide water service (including tap, curb stop, and box, meter, meter pit and water service to the location on the Premises. The meter will be read but not billed. The Town will provide snow removal from the driveway leading to the Dog Park and the associated parking area. If snowmelt products are applied to surfaces they will be dog friendly. The Town will also provide leaf removal from the Dog Park equivalent to the services provided in other Town parks; • The Town shall provide curbside trash pickup. The FBDP has a commitment from Nauset Disposal, 3 Rayber Road, Orleans, MA 02653, to provide In-Kind donation of waste removal services at no cost to the Town; • The Town Administrator shall be the liaison between the FBDP and Select Board; • The Town will modify its By-Laws to allow an off-leash Dog Park facility. • In the event the Town notifies FBDP that the Dog Park Area is no longer available for Dog Park use, the Town will work with FBDP to locate an alternative site and will provide assistance relocating all appurtenances, structures and fixtures from the Dog Park Area to such alternative site; • The Town agrees to prepare the Dog Park Area for dog park use by installing appropriate ground cover, creating an access driveway and a handicapped accessible parking area, providing a water hook-up, and installing signage, trash receptacles, fencing and benches. The location of parking and fencing shall be as shown on the January 16, 2019 Site Plan, The Town reserves the right to use the access driveway and parking area for other public uses at the Premises and/or to relocate the access driveway and parking area; • The Town agrees to allow the FBDP to utilize the licensed Brewster Dog Park Logo. - 113 -- 173 -- 175 -- 176 -- 177 -- 179 - 4/27/21 (FINAL) 20 Termination Either party may terminate this MOU without cause upon thirty (30) days prior written notice. Modification and Amendments Modification and amendments to this MOU shall be in writing and duly executed by the parties hereto to be effective. No Estate Created This MOU shall not be construed as creating or vesting in the FBDP or any other party any estate in the Premises or portion thereof, but a limited right of access for the purpose as herein stated. Brewster Select Board Friends of Brewster Dog Park, Inc. _______________________________ ______________________________ Mary Chaffee, Chairman Carmen S. Scherzo, DVM, President ______________________________ David Whitney ______________________________ Cynthia Bingham ______________________________ Benjamin deRuyter ______________________________ Ned Chatelain - 114 -- 174 -- 176 -- 177 -- 178 -- 180 - Page 1 of 4 MEMORANDUM OF UNDERSTANDING This is a Memorandum of Understanding ("MOU"), effective May 24, 2021, by and between the Town of Brewster, MA, a municipal corporation duly established with an address of 2198 Main Street, Brewster, MA 02631 and Friends of Brewster Dog Park, Inc (FBDP), a 501(c)(3) corporation with a principal office at 65 Harmony Lane, Brewster, MA 02631. This Memorandum of Understanding between the Town and FBDP establishes a working agreement between the two parties concerning their respective roles and responsibilities in the creation and maintenance of a proposed off-leash dog park open to the public free of charge (the "Dog Park"). The Dog Park is comprised of approximately 2.4 acres and is located on a portion of Town-owned property located on Harwich Road in Brewster and shown on Assessor's Map 64, Parcel 28 (the “Premises”). The Premises are under the care, custody, and control of the Select Board, are comprised of approximately 41.28 acres, and are more particularly described in a deed to the Town of Brewster, dated 15 August 1995 recorded with Barnstable Registry of Deeds in Book 9799, Page 016. The proposed Dog Park is shown as the "Dog Park Area" on a plan entitled "Brewster Dog Park” prepared for Town of Brewster, dated January 16, 2019 by the Berkshire Design Group, Inc. A copy of the Site Plan is attached as "Exhibit A." The Select Board gratefully acknowledges the critical role the FBDP plays in the development, construction, maintenance, and stewardship of the dog park, and gratefully accepts FBDP's generous offer to help create and maintain the Dog Park through private fund raising and volunteer services. The FBDP gratefully acknowledge the spirit of cooperation the Select Board has displayed by making public land available for such use, for helping to secure sufficient grant and Town funding, and for offering to provide the valuable municipal services described below. The Town and the FBDP share the goal of realizing a well-designed and maintained, no-fee dog park in Brewster that is open to the public. Friends of Brewster Dog Park, Inc The purpose of the FBDP is to support the use of a designated area within the Town of Brewster as an off-leash dog park; to advocate responsible dog ownership; to provide educational resources on dog ownership; to advise the Town of Brewster, the Select Board, and the Town Administrator on matters concerning off-leash dog parks within the Town of Brewster; to provide stewardship for the Brewster Dog Park; and to raise and administer funds received for the establishment of, maintenance of, and improvements to the off-leash dog parks in the Town of Brewster. General Terms and Conditions The FBDP agrees to: Manage day-to-day operations of the Dog Park with appropriate Town involvement and oversight, utilizing volunteer Stewards to monitor the Dog Park on a daily basis. Involvement of community members is intended to increase acceptance of the Dog Park and help minimize problems; - 115 -- 175 -- 177 -- 178 -- 179 -- 181 - Page 2 of 4 Assist in maintaining the Dog Park area by helping to keep the site clean and free of dog waste and by stocking dog waste dispensers; Share in the overall daily maintenance of the Dog Park in coordination with Town Departments as follows: o Spray / hose down equipment, furnishings, trash receptacles (FBDP / DPW) o Inspect fence for damage (FBDP / DPW) o Inspect gates and locking mechanisms (FBDP / DPW) o Inspect equipment and amenities (FBDP / DPW) o Inspect and test water fountains to ensure they are operating properly (FBDP/ DPW / BWD) Provide appropriate educational instruction and stewardship at the Dog Park in coordination with the Animal Control Officer; Intend to provide dog waste bags through in-kind donation or direct payment to the vendor at no cost to the Town; Intend to provide waste removal services through in-kind donation or direct payment to the vendor at no cost to the Town; Intend to provide seasonal portable restroom facilities, including service and scheduling as directed by the Town and consistent with other Town facilities, through in-kind donations or direct payment to vendor at no cost to the Town; Pledge a minimum initial monetary contribution of fifty thousand dollars ($50,000.00) to purchase all add alternates listed in the Town’s bid documents dated February 2021; Shall thereafter actively conduct fundraising activities with a goal to supplant any reduction or elimination of in-kind donations originally secured and/or to maximize FBDP’s ability to contribute to future capital costs associated with continued investment in the Dog Park facility; Shall not permit any mechanics liens, or similar liens, to remain upon the Premises for labor and materials furnished or claimed to be furnished in connection with work of any character performed or claimed to have been performed at the direction of the FBDP, and FBDP shall cause any such lien to be released of record forthwith without cost to the Town; During the exercise of the rights hereby granted, the FBDP shall conduct itself so as not to unreasonably interfere with the operations of the Town, and to observe and obey applicable laws, statutes, bylaws and regulations and permitting or licensing requirements. The FBDP shall comply with reasonable rules and regulations issued by the Town, including without limit, rules regulating the hours of operation of the Dog Park; Agrees that any contractor engaged to perform work at the Premises on behalf of FBDP shall carry liability insurance naming the Town as an additional insured in amounts reasonably satisfactory to the Town and workmen's compensation insurance as required by law, and FBDP agrees to indemnify and hold harmless the Town from any liability relating to work performed at the Premises at the request of the FBDP. - 116 -- 176 -- 178 -- 179 -- 180 -- 182 - Page 3 of 4 The Town of Brewster agrees to: Cause the construction of the Brewster Dog Park in a manner consistent with the January 16, 2019 Site Plan prepared by Berkshire Design Group, Inc, 4 Allen Place, Northampton, MA 01060 and all associated bid and contract documents, provided that Community Preservation Act appropriations for the Brewster Dog Park are approved by Brewster Town Meeting. The Town will be responsible for all contract administration and general project oversight; Provide water service (including tap, curb stop, and box, meter, meter pit and water service) to the location on the Premises. The meter will be read but not billed. Provide snow removal from the driveway leading to the Dog Park and the associated parking area. The Town will make best efforts to use dog friendly snow melt products in the Dog Park area; Provide leaf removal from the Dog Park area equivalent to the services provided in other Town parks; Provide basic landscaping services such as weeding, filling holes, etc., with assistance from FBDP as appropriate and necessary; Repair or replace, or oversee such repair or replacement of, appurtenances, structures, or fixtures as appropriate and necessary; Grant FBDP access to the Dog Park area for the purpose of exercising its rights and performing its obligations hereunder; Coordinate with FBDP in planning for any capital purchases or site improvements. Preparation and submission of grant applications, Community Preservation Act applications, or other such similar activities shall require the prior written approval of the Select Board or its designee. Installation of any structure, fixture or appurtenance shall require the prior written approval of the Select Board or its designee; Promulgate and enforce rules and regulations regarding Dog Park operations, and secure all necessary and applicable permitting approvals for signage outlining such rules and regulations, such signage to be approved by the Select Board or their designee; Institute changes to applicable Town policies and/or by-laws as necessary to support an off-leash Dog Park facility; Assign the Town Administrator or designee to serve as a liaison between the FBDP and Select Board; In the event the Town determines that the Dog Park area is no longer available for such use, the Town will work with FBDP to locate an alternative site and, if an alternative site is secured, will provide assistance relocating all appurtenances, structures, and fixtures from the Dog Park area to such alternative site; - 117 -- 177 -- 179 -- 180 -- 181 -- 183 - Page 4 of 4 Reserve the right to use the access driveway and parking area for other public uses at the Premises and/or to relocate the access driveway and parking area as necessary. Termination This MOU may be terminated by either party without cause upon sixty (60) days prior written notice. Best efforts will be made by both parties to provide greater advance notice should such termination be effected. Modification and Amendments Modification and amendments to this MOU shall be in writing and duly executed by the parties hereto to be effective. No Estate Created This MOU shall not be construed as creating or vesting in the FBDP or any other party any estate in the Premises or portion thereof, but a limited right of access for the purpose as herein stated. Brewster Select Board Friends of Brewster Dog Park, Inc _______________________________ ______________________________ Mary Chaffee, Chair Carmen S. Scherzo, DVM, President ______________________________ ______________________________ Ben DeRuyter, Vice Chair Date ______________________________ Edward Chatelain ______________________________ David Whitney ______________________________ Cynthia Bingham ______________________________ Date - 118 -- 178 -- 180 -- 181 -- 182 -- 184 - Page 1 of 4 MEMORANDUM OF UNDERSTANDING This is a Memorandum of Understanding ("MOU"), effective May xx, 2021, by and between the Town of Brewster, MA, a municipal corporation duly established with an address of 2198 Main Street, Brewster, MA 02631 and Friends of Brewster Dog Park, Inc (FBDP), a 501(c)(3) corporation with a principal office at 65 Harmony Lane, Brewster, MA 02631. This Memorandum of Understanding between the Town and FBDP establishes a working agreement between the two parties concerning their respective roles and responsibilities in the creation and maintenance of a proposed off-leash dog park open to the public free of charge (the "Dog Park"). The Dog Park is comprised of approximately 2.4 acres and is located on a portion of Town-owned property located on Harwich Road in Brewster and shown on Assessor's Map 64, Parcel 28 (the “Premises”). The Premises are under the care, custody, and control of the Select Board, are comprised of approximately 41.28 acres, and are more particularly described in a deed to the Town of Brewster, dated 15 August 1995 recorded with Barnstable Registry of Deeds in Book 9799, Page 016. The proposed Dog Park is shown as the "Dog Park Area" on a plan entitled "Brewster Dog Park” prepared for Town of Brewster, dated January 16, 2019 by the Berkshire Design Group, Inc. A copy of the Site Plan is attached as "Exhibit A." The Select Board gratefully acknowledges the critical role the FBDP plays in the development, construction, maintenance, and stewardship of the dog park, and gratefully accepts FBDP's generous offer to help create and maintain the Dog Park through private fund raising and volunteer services. The FBDP gratefully acknowledge the spirit of cooperation the Select Board has displayed by making public land available for such use, for helping to secure sufficient grant and Town funding, and for offering to provide the valuable municipal services described below. The Town and the FBDP share the goal of realizing a well-designed and maintained, no-fee dog park in Brewster that is open to the public. Friends of Brewster Dog Park, Inc The purpose of the FBDP is to support the use of a designated area within the Town of Brewster as an off-leash dog park; to advocate responsible dog ownership; to provide educational resources on dog ownership; to advise the Town of Brewster, the Select Board, and the Town Administrator on matters concerning off-leash dog parks within the Town of Brewster; to provide stewardship for the Brewster Dog Park; and to raise and administer funds received for the establishment of, maintenance of, and improvements to the off-leash dog parks in the Town of Brewster. General Terms and Conditions The FBDP agrees to: Manage day-to-day operations of the Dog Park with appropriate Town involvement and oversight, utilizing volunteer Stewards to monitor the Dog Park on a daily basis. Involvement of community members is intended to increase acceptance of the Dog Park and help minimize problems; - 119 -- 179 -- 181 -- 182 -- 183 -- 185 - Page 2 of 4 Assist in maintaining the Dog Park area by helping to keep the site clean and free of dog waste and by stocking dog waste dispensers; Share in the overall daily maintenance of the Dog Park in coordination with Town Departments as follows: o Spray / hose down equipment, furnishings, trash receptacles (FBDP / DPW) o Inspect fence for damage (FBDP / DPW) o Inspect gates and locking mechanisms (FBDP / DPW) o Inspect equipment and amenities (FBDP / DPW) o Inspect and test water fountains to ensure they are operating properly (FBDP/ DPW / BWD) Provide appropriate educational instruction and stewardship at the Dog Park in coordination with the Animal Control Officer; Provide Intend to provide dog waste bags through in-kind donation or direct payment to the vendor at no cost to the Town; Intend to pProvide waste removal services through in-kind donation or direct payment to the vendor at no cost to the Town; Intend to pProvide seasonal portable restroom facilities, including service and scheduling as directed by the Town and consistent with other Town facilities, through in-kind donations or direct payment to vendor at no cost to the Town; Pledge a minimum initial monetary contribution of fifty thousand dollars ($50,000.00) to purchase all add alternates listed in the Town’s bid documents dated February 2021; Shall thereafter actively conduct fundraising activities with a goal to ensure sufficient funds are available to supplant any reduction or elimination of in-kind donations originally secured and/or to maximize FBDP’s ability to contribute to future capital costs associated with continued investment in the Dog Park facility; Shall not permit any mechanics liens, or similar liens, to remain upon the Premises for labor and materials furnished or claimed to be furnished in connection with work of any character performed or claimed to have been performed at the direction of the FBDP, and FBDP shall cause any such lien to be released of record forthwith without cost to the Town; During the exercise of the rights hereby granted, the FBDP shall conduct itself so as not to unreasonably interfere with the operations of the Town, and to observe and obey applicable laws, statutes, bylaws and regulations and permitting or licensing requirements. The FBDP shall comply with reasonable rules and regulations issued by the Town, including without limit, rules regulating the hours of operation of the Dog Park; Agrees that any contractor engaged to perform work at the Premises on behalf of FBDP shall carry liability insurance naming the Town as an additional insured in amounts reasonably satisfactory to the Town and workmen's compensation insurance as required by law, and FBDP agrees to indemnify and hold harmless the Town from any liability relating to work performed at the Premises at the request of the FBDP. - 120 -- 180 -- 182 -- 183 -- 184 -- 186 - Page 3 of 4 The Town of Brewster agrees to: Cause the construction of the Brewster Dog Park in a manner consistent with the January 16, 2019 Site Plan prepared by Berkshire Design Group, Inc, 4 Allen Place, Northampton, MA 01060 and all associated bid and contract documents, provided that Community Preservation Act appropriations for the Brewster Dog Park are approved by Brewster Town Meeting. The Town will be responsible for all contract administration and general project oversight; Provide water service (including tap, curb stop, and box, meter, meter pit and water service) to the location on the Premises. The meter will be read but not billed. Provide snow removal from the driveway leading to the Dog Park and the associated parking area. The Town will make best efforts to use dog friendly snow melt products in the Dog Park area; Provide leaf removal from the Dog Park area equivalent to the services provided in other Town parks; Provide basic landscaping services such as weeding, filling holes, etc., with assistance from FBDP as appropriate and necessary; Repair or replace, or oversee such repair or replacement of, appurtenances, structures, or fixtures as appropriate and necessary; Grant FBDP access to the Dog Park area for the purpose of exercising its rights and performing its obligations hereunder; Coordinate with FBDP in planning for any capital purchases or site improvements. Preparation and submission of grant applications, Community Preservation Act applications, or other such similar activities shall require the prior written approval of the Select Board or its designee. Installation of any structure, fixture or appurtenance shall require the prior written approval of the Select Board or its designee; Promulgate and enforce rules and regulations regarding Dog Park operations, and secure all necessary and applicable permitting approvals for signage outlining such rules and regulations, such signage to be approved by the Select Board or their designee; Institute changes to applicable Town policies and/or by-laws as necessary to support an off-leash Dog Park facility; Assign the Town Administrator or designee to serve as a liaison between the FBDP and Select Board; In the event the Town determines that the Dog Park area is no longer available for such use, the Town will work with FBDP to locate an alternative site and, if an alternative site is secured, will provide assistance relocating all appurtenances, structures, and fixtures from the Dog Park area to such alternative site; - 121 -- 181 -- 183 -- 184 -- 185 -- 187 - Page 4 of 4 Reserve the right to use the access driveway and parking area for other public uses at the Premises and/or to relocate the access driveway and parking area as necessary. Termination This MOU may be terminated by either party without cause upon sixty (60) days prior written notice. Best efforts will be made by both parties to provide greater advance notice should such termination be effected. Modification and Amendments Modification and amendments to this MOU shall be in writing and duly executed by the parties hereto to be effective. No Estate Created This MOU shall not be construed as creating or vesting in the FBDP or any other party any estate in the Premises or portion thereof, but a limited right of access for the purpose as herein stated. Brewster Select Board Friends of Brewster Dog Park, Inc _______________________________ ______________________________ Mary Chaffee, Chair Carmen S. Scherzo, DVM, President ______________________________ ______________________________ Ben DeRuyter, Vice Chair Date ______________________________ Edward Chatelain ______________________________ David Whitney ______________________________ Cynthia Bingham ______________________________ Date - 122 -- 182 -- 184 -- 185 -- 186 -- 188 - Report from Town of Brewster, Audit Committee to FINCOM - May 5, 2021 Prepared by: H. Pivirotto Background The proposal to form an Audit Committee in the town of Brewster was initially presented for discussion through FINCOM in September 2018. Ultimately, at Town Meeting on November 2019, Article 8 Town Code Amendment was approved forming the Audit Committee (see Attachment A). The catalyst for the Audit Committee initiative was in large part motivated by a desire for greater transparency and a more comprehensive review of the financial position of the town. Recruiting for the five positions on the committee proved difficult. Ultimately, two members of the FINCOM were appointed by the Finance Committee, along with one member of the Select Board, activating the committee. Since the committee’s inception there have been two meetings. The first meeting was held January 6, 2021; the second meeting was held April 12, 2021. Meeting on FY 2019 Audit During the January meeting the committee reviewed the function of the committee in relation to town by-laws and elected officers: Chair (Honey Pivirotto), a Vice Chair (David Whitney) and a Secretary, (Pete Dahl). The committee examined the status of the town’s contract for an independent auditor learning the RE Brown contract was processed by the interim Town Administrator, Mark Forest, in November 2018 committing the town to utilizing the firm’s services for audits of 2019, 2020 and 2021. Prior to the meeting a list of questions and concerns was shared with the audit firm by the committee members through town administration. This created a focus for the comprehensive review and discussion of the audit for FY 2019 undertaken for the remainder of the January meeting. Members provided recommendations for improved clarity of presentation. Further the committee elevated awareness of the need for the town’s representative on Cape Cod Municipal Health Group (CCMG) with holdings of $41 million in holdings for health insurance obligations for 53 participating governmental entities to focus on the Significant Deficiencies in that organization disclosed in their audit. Subsequent to the meeting, a Report on the RE Brown firm’s System of Quality Control dated November 13,2017 was shared with the Audit Committee along with specific initiatives undertaken by CCMG. - 123 -- 183 -- 185 -- 186 -- 187 -- 189 - Meeting on the FY 2020 Audit The focus of the second meeting of the Audit committee on April 12 was the FY 2020 audit. Highlights included a single internal control matter highlighted in the prior year accompanied by a clear plan of corrective action by management. This item is the lack of perfect reconciliation of activities between the Finance Department and the Water Department. The audit includes a clean opinion from the auditors indicating the auditors believe that the town’s financial statements fairly present its financial results, financial position and cashflow. This is the optimal outcome desired from the audit of any entity. Pages 3 – 5 of the audit provide management’s discussion and analysis of the year’s results illustrated in the audit. Among these are three highlights: 1.Assets exceeded liabilities as of 6/30/20 by $62 million. 2.The town had combined ending fund balances of $18.9 million. 3.The total cost of all Town services for the fiscal year was $50.45 million of which $45 million was for governmental activities and $5.45 million for business type activities. - 124 -- 184 -- 186 -- 187 -- 188 -- 190 - ATTACHMENT A EXTRACT FROM TOWN OF BREWSTER WARRANT, NOVEMBER 2019 TOWN CODE AMENDMENT/Audit Committee ARTICLE NO. 8: To see if the Town will vote to amend the Town of Brewster General Bylaws by inserting a new bylaw, entitled, “Audit Committee”, as set forth below, for the purpose of establishing an audit committee responsible for general oversight of independent auditing of the Town’s finances; and further to authorize the Town Clerk to assign appropriate chapter and section numbers to bring the form of the bylaw into accord with the numbering system of the Town Code: Chapter 12: Committees Article X Audit Committee XX-X Membership - There shall be an Audit Committee consisting of five (5) members, two (2) to be appointed by the Select Board, two (2) to be appointed by the Finance Committee, and one (1) to be appointed by the Moderator. No member of the Audit Committee shall be a compensated Town employee, other than a person holding a position designated by the Select Board as a “special municipal employee” for purposes of the Conflict of Interest Law. Notwithstanding the provisions of Section 12-1 of the General Bylaws, a Finance Committee member may serve as a member of the Audit Committee. The appointing authorities shall seek to appoint persons to the Audit Committee with professional experience in accounting, finance, law, or business management. The Town Administrator and the Finance Director shall serve as ex- officio, non-voting members of the Committee, and shall not count toward the quorum. XX-X Duties – The Audit Committee shall solicit, interview, and recommend to the Chief Procurement Officer a firm or firms of independent auditor(s) that the Audit Committee has determined are best qualified to provide audit services and report on the financial statements issued by the Town. The Audit Committee shall review the audit plan with the independent auditor(s) and, upon completion of the audit, meet with the independent auditor(s) to review the results of the audit, including the annual financial reports, management letters and similar communications, the Town’s response, and recommendation for any corrective actions. The Audit Committee shall, following receipt, transmit a copy of the completed audit, including management letters and related communications, to the Finance Committee and the Board of Selectman by the end of the calendar year within the Fiscal Year covered by the audit. November 2019 20 Notwithstanding the duties listed in this section, the recommendations of the Audit Committee will not replace, constrain, nor infringe upon the duties of the Chief Procurement Officer as prescribed under the provisions of the Town of Brewster General Bylaw. Or to take any other action relative thereto. (Select Board) (Majority Vote Required) COMMENT Municipalities are required by statute to have an independent audit of the Town’s finances conducted on an annual basis. This new committee will be generally responsible for oversight of these audits, including review of the Town’s annual financial statements and recommending the auditing firm who will undertake this work. The goal of establishing this committee is to enhance accountability and transparency around the Town’s financial management systems and controls, and is in line with national best practices in fiscal policy. Selectmen: Yes 5, No 0, Abs 0 Finance Committee: Yes 9, No 0, Abs 0 - 125 -- 185 -- 187 -- 188 -- 189 -- 191 - 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. - 126 -- 186 -- 188 -- 189 -- 190 -- 192 - TOWN OF BREWSTER, MASSACHUSETTS MANAGEMENT LETTER JUNE 30, 2020 - 127 -- 187 -- 189 -- 190 -- 191 -- 193 - 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, 2020, 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 May 6, 2021 - 128 -- 188 -- 190 -- 191 -- 192 -- 194 - TOWN OF BREWSTER, MASSACHUSETTS COMMUNICATION OF INTERNAL CONTROL RELATED MATTERS JUNE 30, 2020 - 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 Client response for Current Year: After spending considerable time, effort, and energy to try to resolve this issue over the past couple years, the Town of Brewster entered into a contract with Vadar Systems to purchase their water utility module in November 2020. Brewster’s Finance offices (Treasurer/Collector, Assessing, and Accounting) have used this same financial software for many years. After reviewing several different options, it was a unanimous decision to get the water utility billing & collections on the same system. The conversion team in Brewster consists of the Water Superintendent, The Water Department Administrative Supervisor, IT Director, Treasurer/Collector, Assistant Town Administrator for Community Development & Finance, and Finance Director. The Brewster Water Dept. staff and Finance Team have been working closely with the conversion team at Vadar to ensure the conversion is completed in a timely manner and that all data is accurate and up-to-date. Most importantly, all water accounts will be reconciled as part of the control process of the conversion. Town and Vadar officials are confident that the project is moving forward as planned and will be completed on time. The anticipated go-live date for the new water utility software is July 1, 2021. It is anticipated that this project, once implemented, will eliminate variances in the monthly reconciliation process for these water utility accounts. - 129 -- 189 -- 191 -- 192 -- 193 -- 195 - TOWN OF BREWSTER, MASSACHUSETTS REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 130 -- 190 -- 192 -- 193 -- 194 -- 196 - TOWN OF BREWSTER, MASSACHUSETTS REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS JUNE 30, 2020 TABLE OF CONTENTS PAGE Independent Auditor’s Report 1 - 2 Management’s Discussion and Analysis 3 – 10 Basic Financial Statements Statement of Net Position 11 Statement of Activities 12 – 13 Governmental Funds – Balance Sheet 14 Governmental Funds – Statement of Revenues, Expenditures, and Changes in Fund Balances 15 Reconciliation of the Governmental Funds Balance Sheet Total Fund Balances to the Statement of Net Position 16 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 17 General Fund – Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual 18 Proprietary Funds - Statement of Net Position Proprietary Funds – Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds – Statement of Cash Flows 19 20 21 Fiduciary Funds – Statement of Fiduciary Net Position 22 Fiduciary Funds – Statement of Changes in Fiduciary Net Position 23 Notes to Basic Financial Statements 24 – 70 Required Supplementary Information: Barnstable County Retirement Association Schedules: Schedule of Town’s Proportionate Share of the Net Pension Liability 71 Schedule of Town’s Contribution 72 - 131 -- 191 -- 193 -- 194 -- 195 -- 197 - TOWN OF BREWSTER, MASSACHUSETTS REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS JUNE 30, 2020 TABLE OF CONTENTS PAGE Massachusetts Teachers Retirement System Schedule: Schedule of the Commonwealth’s Collective amounts of the Net Pension Liability 73 Other Postemployment Benefit Plan Schedules: Schedule of the Town’s Net OPEB Liability and Related Ratios 74 Schedule of the Town’s Contribution 75 Schedule of Investment Return 76 Notes to Required Supplementary Information 77 - 78 - 132 -- 192 -- 194 -- 195 -- 196 -- 198 - ROBERT E. BROWN II CERTIFIED PUBLIC ACCOUNTANT 25 CEMETERY STREET – P.O. BOX 230 Mendon, Massachusetts 01756 Phone: (508) 478-3941 Fax: (508) 478-1779 INDEPENDENT AUDITOR’S REPORT To the Honorable Board of Selectmen Town of Brewster, Massachusetts We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Town of Brewster, Massachusetts, as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. - 133 -- 193 -- 195 -- 196 -- 197 -- 199 - Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Town of Brewster, Massachusetts, as of June 30, 2020, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparison for the general fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, and Barnstable County Retirement Association schedules - Town’s proportionate share of the net pension liability, and Town’s contribution, Massachusetts Teachers Retirement System’s schedule of the Commonwealth’s Collective amounts of the Net Pension Liability, Other Postemployment Benefit schedules - Town’s Net OPEB Liability and Related Ratios, Town’s contribution, and investment return, and notes to required supplementary information on pages 3 – 10, 71 – 72, 73, 74 – 76 and 77 - 78 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Certified Public Accountant May 6, 2021 - 134 -- 194 -- 196 -- 197 -- 198 -- 200 - - 3 - Management’s Discussion and Analysis As management of the Town of Brewster (the Town), we offer readers of the Town’s financial statements this narrative overview and analysis of the financial activities of the Town for the fiscal year ended June 30, 2020. We encourage readers to consider this information in addition to the statements and notes. The Town complies with financial reporting requirements issued by the Governmental Accounting Standards Board (GASB). GASB is the authoritative standard setting body that provides guidance on how to prepare financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP). Users of these financial statements, such as investors and rating agencies, rely on the GASB to establish consistent reporting standards for all governments in the United States. This consistent application is the only way users can assess the financial condition of one government compared to others. Financial Highlights • The assets of the Town exceeded its liabilities at the close of the fiscal year by $62.0 million (net position). • The unrestricted negative net position of the Town’s governmental activities are -$32.9 million. The unrestricted negative net position of the Town’s business-type activities are -$3.2 million. • The government’s total net position increased by $5.4 million from fiscal 2019. Within this total, net position of governmental activities increased by $4.8 million from fiscal 2019. Also, net position of business-type activities increased by $0.6 million from 2019. • At June 30, 2020, the Town’s governmental funds had combined ending fund balances of $18.9 million. The combined governmental funds balance increased by $1.5 million, a 8.6% increase over the prior year’s ending fund balances. • The Town’s general fund reported a fund balance of $10.8 million at the end of fiscal 2020. The unassigned fund balance for the general fund was $7.7 million or 17.62% of total general fund expenditures. A total of $0.15 million of the assigned fund balance was designated for funding the fiscal year 2021 budget. • The total cost of all Town services for fiscal 2020 was $50.45 million, $45.0 million of which was for governmental activities, and $5.45 million of which was for business-type activities. - 135 -- 195 -- 197 -- 198 -- 199 -- 201 - - 4 - Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the Town’s basic financial statements. These basic financial statements are comprised of three components: 1. Government-wide Financial Statements 2. Fund Financial Statements 3. Notes to the Basic Financial Statements Government-wide Financial Statements – The government-wide financial statements are designed to provide readers with a broad overview of finances, in a manner similar to private-sector business. The statement of net position presents information on all assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position is improving or deteriorating. The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future periods, (e.g., uncollected taxes). Both of the government-wide financial statements distinguish functions that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees or charges (business-type activities). The governmental activities include general government, public safety, education, public works, human services, culture and recreation, employee benefits, debt service, and state and county assessments. The business-type activities include water and golf department services. Fund Financial Statements – A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Fund accounting is used to ensure and demonstrate compliance with finance related legal requirements. All of the funds can be divided into three main categories: governmental funds, proprietary funds and fiduciary funds. Governmental Funds – governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental funds statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both, the Governmental Funds Balance Sheet and the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. - 136 -- 196 -- 198 -- 199 -- 200 -- 202 - - 5 - The Town of Brewster adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget. Proprietary Funds – Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The Town has two enterprise funds: Water Enterprise Fund accounts for the water activity of the Town. Golf Enterprise Fund accounts for the golf activity of the Town. Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements, as the resources of those funds are not available to support the Town’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. Private-purpose trust funds, postemployment benefits trust, and agency funds are each reported and combined into a single, aggregate presentation in the fiduciary funds financial statements under the captions “private purpose trust funds”, “postemployment benefits trust”, and “agency funds”, respectively. Notes to the basic financial statements – The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Government-wide Financial Analysis: The chart on the following page summarizes key financial components of the Town’s financial statements. As noted earlier, assets exceed liabilities by $62,009,915 at the close of fiscal year 2020. The Town is able to report positive balances of net position, both for the government as a whole, and for its separate governmental and business-type activities in total. The largest component of the Town’s net position are its investment in capital assets (e.g., land, buildings, machinery, and equipment), less any related outstanding debt used to acquire those assets, and is $86,292,761, or 139.16% of total net position. The Town uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the investment in the Town’s capital assets is reported net of its related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the net position totaling $11,810,300 (19.05% of total) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position is ($36,093,146) or -58.21% of total. The Town decreased its total liabilities by $4,653,629 as compared to fiscal 2019, and total net position increased by $4.5 million or 7.79%. Net position of governmental activities increased by $3,708,756, a 8.49% increase from fiscal 2019. Net position of business-type activities increased by $772,774 or 5.58% from 2019. There was a increase of $6,793 in net position reported in connection with the water business-type activity, and an increase of $655,990 in net position in connection with the golf department business-type activity, respectively. - 137 -- 197 -- 199 -- 200 -- 201 -- 203 - - 6 - Increase Increase Increase FY 2020 FY 2019 (Decrease)FY 2020 FY 2019 (Decrease)FY 2020 FY 2019 (Decrease) Assets: Current assets 23,821,424$ 22,982,623$ 838,801$ 3,567,883$ 3,888,008$ (320,125)$ 27,389,307$ 26,870,631$ 518,676$ Noncurrent assets (excluding capital)382,481 455,842 (73,361) 6,120 14,039 (7,919) 388,601 469,881 (81,280) Capital assets 88,131,471 87,557,389 574,082 22,041,682 22,585,442 (543,760) 110,173,153 110,142,831 30,322 Total assets 112,335,376 110,995,854 1,339,522 25,615,685 26,487,489 (871,804) 137,951,061 137,483,343 467,718 Deferred Outflow of Resources:3,864,142 5,154,733 (1,290,591) 711,137 953,638 (242,501) 4,575,279 6,108,371 (1,533,092) Liabilities: Current liabilities (excluding debt)2,180,014 2,726,051 (546,037) 175,689 201,981 (26,292) 2,355,703 2,928,032 (572,329) Noncurrent liabilities (excluding debt)38,193,385 38,397,250 (203,865) 6,260,119 6,639,935 (379,816) 44,453,504 45,037,185 (583,681) Current debt 3,343,146 3,924,943 (581,797) 405,000 1,365,000 (960,000) 3,748,146 5,289,943 (1,541,797) Noncurrent debt 18,593,056 20,143,878 (1,550,822) 3,915,000 4,320,000 (405,000) 22,508,056 24,463,878 (1,955,822) Total liabilities 62,309,601 65,192,122 (2,882,521) 10,755,808 12,526,916 (1,771,108) 73,065,409 77,719,038 (4,653,629) Deferred Inflows of Resources:6,512,488 7,289,792 (777,304) 938,528 1,054,499 (115,971) 7,451,016 8,344,291 (893,275) Net Position: Net investment in capital assets 68,419,755 65,574,910 2,844,845 17,873,006 17,069,399 803,607 86,292,761 82,644,309 3,648,452 Restricted 11,810,300 10,542,634 1,267,666 - - - 11,810,300 10,542,634 1,267,666 Unrestricted (32,852,626) (32,448,871) (403,755) (3,240,520) (3,209,687) (30,833) (36,093,146) (35,658,558) (434,588) Total net position 47,377,429$ 43,668,673$ 3,708,756$ 14,632,486$ 13,859,712$ 772,774$ 62,009,915$ 57,528,385$ 4,481,530$ Revenues Program Revenues: Charges for services 2,947,017$ 3,553,923$ (606,906)$ 6,242,526$ 5,959,954$ 282,572$ 9,189,543$ 9,513,877$ (324,334)$ Operating grants and contributions 4,364,989 3,999,802 365,187 71,245 68,352 2,893 4,436,234 4,068,154 368,080 Capital grants and contributions 1,146,894 932,156 214,738 - - - 1,146,894 932,156 214,738 General Revenues: Real Estate and personal property taxes 35,304,344 33,599,411 1,704,933 - - - 35,304,344 33,599,411 1,704,933 Tax Liens 46,612 101,634 (55,022) - - - 46,612 101,634 (55,022) Motor vehicle and other excise taxes 1,617,176 1,632,250 (15,074) - - - 1,617,176 1,632,250 (15,074) Hotel/Motel Tax and Meals Tax 1,699,075 1,367,058 332,017 - - - 1,699,075 1,367,058 332,017 Penalties and interest on taxes 62,505 100,376 (37,871) - - - 62,505 100,376 (37,871) Payments in Lieu of Taxes 6,884 14,012 (7,128) - - - 6,884 14,012 (7,128) Nonrestricted grants and contributions 2,180,275 2,229,761 (49,486) - - - 2,180,275 2,229,761 (49,486) Unrestricted investment income 172,935 268,127 (95,192) - - - 172,935 268,127 (95,192) Bond Premium - 1,001.00 (1,001) - - - - 1,001.00 (1,001) Other revenues 28,012 11,990 16,022 - - - 28,012 11,990 16,022 Total Revenues 49,576,718 47,811,501 1,765,217 6,313,771 6,028,306 285,465 55,890,489 53,839,807 2,050,682 Expenses: General Government 4,264,012 4,199,188 64,824 - - - 4,264,012 4,199,188 64,824 Public Safety 7,125,037 6,867,643 257,394 - - - 7,125,037 6,867,643 257,394 Education 21,011,343 20,247,626 763,717 - - - 21,011,343 20,247,626 763,717 Public Works 2,485,848 2,423,680 62,168 - - - 2,485,848 2,423,680 62,168 Human Services 950,022 1,351,050 (401,028) - - - 950,022 1,351,050 (401,028) Culture and Recreation 1,253,516 1,171,735 81,781 - - - 1,253,516 1,171,735 81,781 Employee Benefits 6,639,159 7,856,178 (1,217,019) - - - 6,639,159 7,856,178 (1,217,019) State and County Assessments 626,188 615,511 10,677 - - - 626,188 615,511 10,677 Interest 641,385 652,627 (11,242) - - - 641,385 652,627 (11,242) Golf - - - 3,041,693 3,582,326 (540,633) 3,041,693 3,582,326 (540,633) Water - - - 2,409,295 2,485,811 (76,516) 2,409,295 2,485,811 (76,516) Total Expenses 44,996,510 45,385,238 (388,728) 5,450,988 6,068,137 (617,149) 50,447,498 51,453,375 (1,005,877) Increase/(Decrease) in Net Position before contributions to permanent endowments and transfers 4,580,208 2,426,263 2,153,945 862,783 (39,831) 902,614 5,442,991 2,386,432 3,056,559 Transfers 200,000 227,603 (27,603) (200,000) (227,603) 27,603 - - - Change in Net Position 4,780,208 2,653,866 2,126,342 662,783 (267,434) 930,217 5,442,991 2,386,432 3,056,559 Prior Period Adjustment - OPEB (1,071,452) - (1,071,452) 109,991 - 109,991 (961,461) - (961,461) Net Position - beginning 42,597,221 41,014,807 1,582,414 13,969,703 14,127,146 (157,443) 56,566,924 55,141,953 1,424,971 Net Position - ending 47,377,429$ 43,668,673$ 3,708,756$ 14,632,486$ 13,859,712$ 772,774$ 62,009,915$ 57,528,385$ 4,481,530$ Town of Brewster - Financial Highlights Total Governmental Business-type Primary Activities Activities Government - 138 -- 198 -- 200 -- 201 -- 202 -- 204 - - 7 - Financial analysis of the Government’s Funds As noted earlier, the Town uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental funds – The focus of governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, governmental funds reported combined ending fund balances of $18,885,429 a $1,502,959 increase from the prior year’s ending fund balance. The general fund is the primary operating fund. At the end of the current fiscal year, unassigned fund balance of the general fund was $7,686,820, while total fund balance stood at $10,768,113. As a measure of the general fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 17.6% of total general fund expenditures, while total fund balance represents 24.7% of that same amount. The stabilization fund has accumulated a fund balance of $2,535,242 which represents 5.81% of general fund expenditures. The funds can be used for general or capital purposes upon Town Meeting approval. General Fund Budget Highlights During the fiscal year the operating budget was amended by $1,097,500 (at Special Town Meeting), primarily for increases to fund public works and general government; while decreases were approved for public safety. The Town budgeted $40.6 million in revenues and $42.6 million in expenditures, drawing on transfers and prior year’s surplus to finance the difference. At year end, actual revenues exceeded estimates by $760,417 and $1,567,465 of unexpended appropriation balances was closed out to unassigned fund balance. - 139 -- 199 -- 201 -- 202 -- 203 -- 205 - - 8 - Capital Asset and Debt Administration Capital Assets - In conjunction with the operating budget, the Town annually prepares capital budgets for the upcoming fiscal year. The Town’s investment in capital assets for governmental and business type activities, as summarized below, as of June 30, 2020, amounts to $110,173,153 net of accumulated depreciation. The investment in capital assets includes land, buildings and improvements, capital improvements (other than buildings), machinery, equipment and vehicles, infrastructure, and construction in progress. The governmental activities capital assets (net of accumulated depreciation) were increased by $574,082 during the current fiscal year while the business-type activities capital assets (net of accumulated depreciation) decreased by -$543,760. Total depreciation was $3.21 million, resulting in a total government-wide increase to capital assets (net of accumulated depreciation) of $30,322. Increase Increase FY 2020 FY 2019 (Decrease)FY 2020 FY 2019 (Decrease)FY 2020 FY 2019 Land 42,192,861$ 41,455,667$ 737,194$ 3,559,212$ 3,559,212$ -$ 45,752,073$ 45,014,879$ Construction in Progress 3,709,131 3,682,181 26,950 581,224 475,762 105,462 4,290,355 4,157,943 45,901,992 45,137,848 764,144 4,140,436 4,034,974 105,462 50,042,428 49,172,822 Buildings and improvements 26,120,151 27,016,052 (895,901) 4,033,351 4,102,996 (69,645) 30,153,502 31,119,048 Improvements (other than buildings)3,594,726 3,552,020 42,706 - - - 3,594,726 3,552,020 Machinery, Equipment, and Vehicles 4,176,913 4,222,892 (45,979) 1,017,516 980,868 36,648 5,194,429 5,203,760 Infrastructure 8,337,689 7,628,577 709,112 12,850,379 13,466,604 (616,225) 21,188,068 21,095,181 42,229,479 42,419,541 (190,062) 17,901,246 18,550,468 (649,222) 60,130,725 60,970,009 Total Capital Assets 88,131,471$ 87,557,389$ 574,082$ 22,041,682$ 22,585,442$ (543,760)$ 110,173,153$ 110,142,831$ Activities Activities Government Capital Assets (Net of Depreciation) Total Governmental Business-type Primary - 140 -- 200 -- 202 -- 203 -- 204 -- 206 - - 9 - Long Term Debt - The Town’s debt burden is reasonable in relation to other communities its size. Outstanding long-term debt, as of June 30, 2020 totaled $23,280,200. Within this total, business-type activities have debt of $4,320,000 that is fully supported by their respective program revenues, and governmental activities debt is $18,960,200. Total debt consists of the following: Outstanding Outstanding Governmental Activities June 30, 2020 June 30, 2019 Road Betterments - Prell Circle 20,000$ 25,000$ Road Betterments - Allen Drive 20,000 30,000 Ebeneezer Lane Road Bett 60,000 70,000 S. Pond DR/Captain Fitz Rd 80,000 90,000 School Renovations 2,320,000 2,465,000 Road Repairs 1,460,000 1,595,000 MWPAT Title V 40,000 50,000 Punkhorn Land Acquisition - 6/30/11 360,000 395,000 Heights Road Betterments - 6/30/11 20,000 40,000 Lane Road Betterments - 6/30/11 5,000 10,000 Police Station - 165,000 MWPAT #97-1156 Title V 10,200 20,600 Land Purchase 60,000 120,000 Land Purchase 785,000 915,000 Fire Station - 5/3/17 5,525,000 5,850,000 Road Repairs - 5/3/17 1,770,000 1,930,000 Library Parking Lot - 5/3/17 220,000 245,000 Tower Hill Circle - RD Bett - 5/3/17 165,000 185,000 Moss/Commons - RD Bett - 5/3/17 55,000 60,000 Public Way - 3/15/18 85,000 95,000 Fire Building - 3/15/18 5,400,000 5,700,000 TriTown Septage - 3/15/18 500,000 565,000 Total Governmental Activities 18,960,200$ 20,620,600$ Outstanding Outstanding Business-type Activities June 30, 2020 June 30, 2019 Golf Course -$ 770,000$ Land Purchase - Copelas 450,000 485,000 Well Access Road 150,000 180,000 Water 660,000 705,000 WELL #6 & WATER MAIN - 1,865,000 2,000,000 Water offices/garage 975,000 1,100,000 Water Mains - 145,000 Slough Road 210,000 245,000 Water Betterments - Fiddler's Lane 10,000 15,000 Total Business-type Activities 4,320,000$ 5,645,000$ Grand Total - All long-term debt 23,280,200$ 26,265,600$ Outstanding Debt at Year End Please refer to Notes 5 and 9 for further discussion of the major capital asset and debt activity. - 141 -- 201 -- 203 -- 204 -- 205 -- 207 - - 10 - Economic Factors and Next Year’s Budgets & Tax Rate The Town’s leadership (elected and appointed officials) considered many factors when setting the fiscal 2021 budget and tax rates including the following: • The Fiscal 2021 tax rate was set at $8.58, a $.04 cent decrease over Fiscal 2020. The excess levy capacity was $42,827. • The Selectboard voted during their classification hearing to maintain the same tax rate for all classes of property. • Fiscal 2020 budgetary issues were Health Care (for active and retired employees), Pension Obligations, and State Aid for both the Town and Nauset Regional School District. • OPEB Liability Funding: Brewster Invested $1,123,000 with the HSCB in FY 2014 and is committed to an annual contribution. The Fiscal 2016 contribution was $50,000, $75,000 in Fiscal 2017, $55,000 in Fiscal 2018, $100,000 in Fiscal 2019, and $200,000 in Fiscal 2020. The June 30, 2020 balance in this fund is $2,199,890. • Approximately $725,835 of Chapter 90 Highway Funds was expended on local roadway repairs and construction. Approximately $500,000 Chapter 90 Highway Funds will be expended in Fiscal 2021. Request for Information This financial report is designed to provide a general overview of the Town of Brewster’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or request for additional financial information should be addressed to the Finance Director, 2198 Main Street, Brewster, MA 02631. - 142 -- 202 -- 204 -- 205 -- 206 -- 208 - GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES CURRENT: CASH AND SHORT-TERM INVESTMENTS 22,034,970$ 2,614,378$ 24,649,348$ RECEIVABLES, NET OF ALLOWANCE FOR UNCOLLECTIBLES: REAL ESTATE AND PERSONAL PROPERTY TAXES 731,025 - 731,025 TAX LIENS 511,289 - 511,289 MOTOR VEHICLE EXCISE TAXES 193,825 - 193,825 USER FEES - 951,606 951,606 DEPARTMENTAL AND OTHER 223,668 - 223,668 INTERGOVERNMENTAL 57,847 - 57,847 SPECIAL ASSESSMENTS 68,800 1,899 70,699 NONCURRENT: RECEIVABLES: SPECIAL ASSESSMENTS 382,481 6,120 388,601 CAPITAL ASSETS, NET OF ACCUMULATED DEPRECIATION 88,131,471 22,041,682 110,173,153 TOTAL ASSETS 112,335,376 25,615,685 137,951,061 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS 3,417,968 656,377 4,074,345 RELATED TO POST EMPLOYMENT BENEFITS 446,174 54,760 500,934 TOTAL DEFERRED OUTFLOWS OF RESOURCES 3,864,142 711,137 4,575,279 LIABILITIES CURRENT: ACCOUNTS PAYABLE 1,993,780 160,122 2,153,902 OTHER LIABILITIES 156 - 156 ACCRUED INTEREST 147,264 15,567 162,831 LANDFILL POSTCLOSURE CARE COSTS 38,814 - 38,814 CAPITAL LEASES 204,446 - 204,446 BONDS AND NOTES PAYABLE 3,138,700 405,000 3,543,700 NONCURRENT: LANDFILL POSTCLOSURE CARE COSTS 274,886 - 274,886 POSTEMPLOYMENT BENEFITS 14,741,552 1,809,283 16,550,835 NET PENSION LIABILITY 23,176,947 4,450,836 27,627,783 CAPITAL LEASES 610,328 - 610,328 BONDS AND NOTES PAYABLE 17,982,728 3,915,000 21,897,728 TOTAL LIABILITIES 62,309,601 10,755,808 73,065,409 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS 2,008,951 385,793 2,394,744 RELATED TO POST EMPLOYMENT BENEFITS 4,503,537 552,735 5,056,272 TOTAL DEFERRED INFLOWS OF RESOURCES 6,512,488 938,528 7,451,016 NET POSITION NET INVESTMENT IN CAPITAL ASSETS 68,419,755 17,873,006 86,292,761 RESTRICTED FOR: PERMANENT FUNDS: EXPENDABLE 144,606 - 144,606 NONEXPENDABLE 150,388 - 150,388 OTHER PURPOSES 11,515,306 - 11,515,306 UNRESTRICTED (32,852,626) (3,240,520) (36,093,146) TOTAL NET POSITION 47,377,429$ 14,632,486$ 62,009,915$ TOWN OF BREWSTER, MASSACHUSETTS STATEMENT OF NET POSITION JUNE 30, 2020 PRIMARY GOVERNMENT See accompanying notes to the basic financial statements - 143 -- 203 -- 205 -- 206 -- 207 -- 209 - OPERATING CAPITAL CHARGES FOR GRANTS AND GRANTS AND NET (EXPENSE) FUNCTIONS/PROGRAMS EXPENSES SERVICES CONTRIBUTIONS CONTRIBUTIONS REVENUE PRIMARY GOVERNMENT: GOVERNMENTAL ACTIVITIES: GENERAL GOVERNMENT 4,264,012$ 455,390$ 912,179$ 400,000$ (2,496,443)$ PUBLIC SAFETY 7,125,037 1,320,213 177,969 - (5,626,855) EDUCATION 21,011,343 164,437 1,364,783 - (19,482,123) PUBLIC WORKS 2,485,848 553,855 24,761 746,894 (1,160,338) HUMAN SERVICES 950,022 66,928 119,351 - (763,743) CULTURE & RECREATION 1,253,516 386,194 87,635 - (779,687) EMPLOYEE BENEFITS 6,639,159 - 1,678,311 - (4,960,848) STATE & COUNTY ASSESSMENTS 626,188 - - - (626,188) INTEREST 641,385 - - - (641,385) TOTAL GOVERNMENTAL ACTIVITIES 44,996,510 2,947,017 4,364,989 1,146,894 (36,537,610) BUSINESS-TYPE ACTIVITIES: GOLF 3,041,693 3,697,683 - - 655,990 WATER 2,409,295 2,544,843 71,245 - 206,793 TOTAL BUSINESS-TYPE ACTIVITIES 5,450,988 6,242,526 71,245 - 862,783 TOTAL PRIMARY GOVERNMENT 50,447,498$ 9,189,543$ 4,436,234$ 1,146,894$ (35,674,827)$ (continued) TOWN OF BREWSTER, MASSACHUSETTS STATEMENT OF ACTIVITIES FISCAL YEAR ENDED JUNE 30, 2020 PROGRAM REVENUES See accompanying notes to the basic financial statements - 144 -- 204 -- 206 -- 207 -- 208 -- 210 - GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES TOTAL CHANGES IN NET POSITION: NET (EXPENSE) REVENUE FROM PREVIOUS PAGE (36,537,610)$ 862,783$ (35,674,827)$ GENERAL REVENUES: REAL ESTATE AND PERSONAL PROPERTY TAXES, NET OF TAX REFUNDS PAYABLE 35,304,344 - 35,304,344 TAX LIENS 46,612 - 46,612 MOTOR VEHICLE AND OTHER EXCISE TAXES 1,617,176 - 1,617,176 HOTEL/MOTEL & MEALS TAX 1,699,075 - 1,699,075 PENALTIES AND INTEREST ON TAXES 62,505 - 62,505 PAYMENTS IN LIEU OF TAXES 6,884 - 6,884 GRANTS AND CONTRIBUTIONS NOT RESTRICTED TO SPECIFIC PROGRAMS 2,180,275 - 2,180,275 UNRESTRICTED INVESTMENT INCOME 172,935 - 172,935 MISCELLANEOUS 28,012 - 28,012 TRANSFERS, NET 200,000 (200,000) - TOTAL GENERAL REVENUES AND TRANSFERS 41,317,818 (200,000) 41,117,818 CHANGE IN NET POSITION 4,780,208 662,783 5,442,991 NET POSITION: BEGINNING OF YEAR 42,597,221 13,969,703 56,566,924 END OF YEAR 47,377,429$ 14,632,486$ 62,009,915$ (concluded) TOWN OF BREWSTER, MASSACHUSETTS STATEMENT OF ACTIVITIES FISCAL YEAR ENDED JUNE 30, 2020 PRIMARY GOVERNMENT See accompanying notes to the basic financial statements - 145 -- 205 -- 207 -- 208 -- 209 -- 211 - TOWN OF BREWSTER, MASSACHUSETTS GOVERNMENTAL FUNDS BALANCE SHEET JUNE 30, 2020 NONMAJOR TOTAL COMMUNITY GOVERNMENTAL GOVERNMENTAL ASSETS GENERAL PRESERVATION FUNDS FUNDS CASH AND SHORT-TERM INVESTMENTS 12,300,939$ 3,770,388$ 5,963,643$ 22,034,970$ RECEIVABLES, NET OF ALLOWANCE FOR UNCOLLECTIBLES: REAL ESTATE AND PERSONAL PROPERTY TAXES 731,025 - - 731,025 TAX LIENS 511,289 - - 511,289 MOTOR VEHICLE EXCISE TAXES 193,825 - - 193,825 DEPARTMENTAL AND OTHER - 30,758 192,910 223,668 INTERGOVERNMENTAL - - 57,847 57,847 SPECIAL ASSESSMENTS - - 451,281 451,281 TOTAL ASSETS 13,737,078$ 3,801,146$ 6,665,681$ 24,203,905$ LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES: ACCOUNTS PAYABLE 1,905,325$ 5,014$ 83,441$ 1,993,780$ OTHER LIABILITIES 156 - - 156 NOTES PAYABLE - 695,690 890,417 1,586,107 TOTAL LIABILITIES 1,905,481 700,704 973,858 3,580,043 DEFFERRED INFLOWS OF RESOURCES: UNAVAILABLE REVENUE 1,063,484 30,758 644,191 1,738,433 FUND BALANCES: NONSPENDABLE - - 150,388 150,388 RESTRICTED 208,061 3,069,684 5,901,375 9,179,120 COMMITTED 2,721,914 - - 2,721,914 ASSIGNED 151,318 - - 151,318 UNASSIGNED 7,686,820 - (1,004,131) 6,682,689 TOTAL FUND BALANCES 10,768,113 3,069,684 5,047,632 18,885,429 TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES AND FUND BALANCES 13,737,078$ 3,801,146$ 6,665,681$ 24,203,905$ See accompanying notes to the basic financial statements - 146 -- 206 -- 208 -- 209 -- 210 -- 212 - NONMAJOR TOTAL COMMUNITY GOVERNMENTAL GOVERNMENTAL GENERAL PRESERVATION FUNDS FUNDS REVENUES: REAL ESTATE AND PERSONAL PROPERTY TAXES, NET OF TAX REFUNDS 35,161,066$ -$ -$ 35,161,066$ MOTOR VEHICLE AND OTHER EXCISE TAXES 1,514,030 - - 1,514,030 INTERGOVERNMENTAL 3,536,325 692,896 1,296,877 5,526,098 PAYMENTS IN LIEU OF TAXES 6,884 - - 6,884 PENALTIES & INTEREST ON TAXES 62,505 - - 62,505 FINES & FORFEITS 41,215 - - 41,215 CHARGES FOR SERVICES 550,855 - 1,286,303 1,837,158 HOTEL/MOTEL & MEALS TAX 1,699,075 - - 1,699,075 INVESTMENT INCOME 172,717 59,245 6,516 238,478 CONTRIBUTIONS AND DONATIONS - - 64,495 64,495 DEPARTMENTAL AND OTHER 1,303,063 1,037,074 896,640 3,236,777 TOTAL REVENUES 44,047,735 1,789,215 3,550,831 49,387,781 EXPENDITURES: CURRENT: GENERAL GOVERNMENT 3,305,526 1,292,647 337,802 4,935,975 PUBLIC SAFETY 6,446,463 - 298,791 6,745,254 EDUCATION 19,895,982 - 622,626 20,518,608 PUBLIC WORKS 2,017,986 - 1,579,562 3,597,548 HUMAN SERVICES 839,181 - 98,461 937,642 CULTURE & RECREATION 941,389 27,718 133,797 1,102,904 EMPLOYEE BENEFITS 7,463,295 - 22,268 7,485,563 STATE & COUNTY ASSESSMENTS 626,188 - - 626,188 DEBT SERVICE PRINCIPAL 1,435,400 225,000 - 1,660,400 INTEREST 646,298 88,442 - 734,740 TOTAL EXPENDITURES 43,617,708 1,633,807 3,093,307 48,344,822 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 430,027 155,408 457,524 1,042,959 OTHER FINANCING SOURCES (USES) PROCEEDS FROM CAPITAL LEASES 260,000 - - 260,000 OPERATING TRANSFERS IN 1,432,849 70,000 535,416 2,038,265 OPERATING TRANSFERS OUT (535,416) - (1,302,849) (1,838,265) TOTAL OTHER FINANCING SOURCES (USES)1,157,433 70,000 (767,433) 460,000 NET CHANGE IN FUND BALANCES 1,587,460 225,408 (309,909) 1,502,959 FUND BALANCES AT BEGINNING OF YEAR 9,180,653 2,844,276 5,357,541 17,382,470 FUND BALANCES AT END OF YEAR 10,768,113$ 3,069,684$ 5,047,632$ 18,885,429$ TOWN OF BREWSTER, MASSACHUSETTS GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FISCAL YEAR ENDED JUNE 30, 2020 See accompanying notes to the basic financial statements - 147 -- 207 -- 209 -- 210 -- 211 -- 213 - TOTAL GOVERNMENTAL FUND BALANCES 18,885,429$ CAPITAL ASSETS (NET) USED IN GOVERNMENTAL ACTIVITIES ARE NOT FINANCIAL RESOURCES AND, THEREFORE, ARE NOT REPORTED IN THE FUNDS 88,131,471 ACCOUNTS RECEIVABLE ARE NOT AVAILABLE TO PAY FOR CURRENT-PERIOD EXPENDITURES AND, THEREFORE, ARE DEFERRED IN THE FUNDS 1,738,433 IN THE STATEMENT OF ACTIVITIES, INTEREST IS ACCRUED ON OUTSTANDING LONG-TERM DEBT, WHEREAS IN GOVERNMENTAL FUNDS INTEREST IS NOT REPORTED UNTIL DUE (147,264) LONG-TERM LIABILITIES ARE NOT DUE AND PAYABLE IN THE CURRENT PERIOD AND, THEREFORE, ARE NOT REPORTED IN THE GOVERNMENTAL FUNDS BONDS AND NOTES PAYABLE (18,960,200) CAPITAL LEASES (814,774) NET PENSION LIABILITY (23,176,947) DEFERRED OUTFLOWS OF RESOURCES - RELATED TO PENSION 3,417,968 DEFERRED INFLOWS OF RESOURCES - RELATED TO PENSION (2,008,951) POSTEMPLOYMENT BENEFITS (14,741,552) DEFERRED OUTFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS 446,174 DEFERRED INFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS (4,503,537) UNAMORTIZED BOND PREMIUM (575,121) LANDFILL POSTCLOSURE CARE COSTS (313,700) NET EFFECT OF REPORTING LONG-TERM LIABILITIES (61,230,640) NET POSITION OF GOVERNMENTAL ACTIVITIES 47,377,429$ TOWN OF BREWSTER, MASSACHUSETTS RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TOTAL FUND BALANCES TO THE STATEMENT OF NET POSITION JUNE 30, 2020 See accompanying notes to the basic financial statements - 148 -- 208 -- 210 -- 211 -- 212 -- 214 - NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS 1,502,959$ GOVERNMENTAL FUNDS REPORT CAPITAL OUTLAYS AS EXPENDITURES. HOWEVER, IN THE STATEMENT OF ACTIVITIES THE COST OF THOSE ASSETS IS ALLOCATED OVER THEIR ESTIMATED USEFUL LIVES AND REPORTED AS DEPRECIATION EXPENSE. CAPITAL OUTLAY 3,185,766 DEPRECIATION EXPENSE (2,351,684) NET EFFECT OF REPORTING CAPITAL ASSETS 834,082 REVENUES IN THE STATEMENT OF ACTIVITIES THAT DO NOT PROVIDE CURRENT FINANCIAL RESOURCES ARE FULLY DEFERRED IN THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES. THEREFORE, THE RECOGNITION OF REVENUE FOR VARIOUS TYPES OF ACCOUNTS RECEIVABLE (I.E. REAL ESTATE AND PERSONAL PROPERTY, MOTOR VEHICLE EXCISE, ETC.) DIFFER BETWEEN THE TWO STATEMENTS. THIS AMOUNT REPRESENTS THE NET CHANGE IN DEFERRED REVENUE 188,937 THE ISSUANCE OF LONG-TERM DEBT (E.G., BONDS) PROVIDES CURRENT FINANCIAL RESOURCES TO GOVERNMENTAL FUNDS, WHILE THE REPAYMENT OF THE PRINCIPAL OF LONG- TERM DEBT CONSUMES THE FINANCIAL RESOURCES OF GOVERNMENTAL FUNDS. NEITHER TRANSACTION, HOWEVER, HAS ANY EFFECT ON NET ASSETS. ALSO, GOVERNMENTAL FUNDS REPORT THE EFFECT OF ISSUANCE COSTS, PREMIUMS, DISCOUNTS, AND SIMILAR ITEMS WHEN DEBT IS FIRST ISSUED, WHEREAS THESE AMOUNTS ARE DEFERRED AND AMORTIZED IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM CAPITAL LEASES (260,000) DEBT SERVICE PRINCIPAL PAYMENTS 1,660,400 CAPITAL LEASE - PRINCIPAL PAYMENTS (6,729) NET EFFECT OF REPORTING LONG-TEM DEBT 1,393,671 SOME EXPENSES REPORTED IN THE STATEMENT OF ACTIVITIES DO NOT REQUIRE THE USE OF CURRENT FINANCIAL RESOURCES AND, THEREFORE, ARE NOT REPORTED AS EXPENDITURES IN THE GOVERNMENTAL FUNDS. NET CHANGE IN POSTEMPLOYMENT BENEFITS (214,799) NET CHANGE IN DEFERRED OUTFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS (169,245) NET CHANGE IN DEFERRED INFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS 2,206,908 NET CHANGE IN LANDFILL POSTCLOSURE CARE ACCRUAL (79,200) NET CHANGE IN NET PENSION LIABILITY 1,485,422 NET CHANGE IN DEFERRED OUTFLOWS OF RESOURCES - RELATED TO PENSIONS (1,032,278) NET CHANGE IN DEFERRED INFLOWS OF RESOURCES - RELATED TO PENSIONS (1,429,604) NET CHANGE IN UNAMORTIZED BOND PREMIUM 83,150 NET CHANGE IN ACCRUED INTEREST ON LONG-TERM DEBT 10,205 NET EFFECT OF RECORDING LONG-TERM LIABILITIES 860,559 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES 4,780,208$ TOWN OF BREWSTER, MASSACHUSETTS RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF THE GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FISCAL YEAR ENDED JUNE 30, 2020 See accompanying notes to the basic financial statements - 149 -- 209 -- 211 -- 212 -- 213 -- 215 - ACTUAL ORIGINAL FINAL BUDGETARY VARIANCE BUDGET BUDGET AMOUNTS*OVER(UNDER) REVENUES: REAL ESTATE AND PERSONAL PROPERTY TAXES, NET OF TAX REFUNDS 35,130,848$ 35,130,848$ 35,161,066$ 30,218$ MOTOR VEHICLE AND OTHER EXCISE TAXES 1,443,343 1,443,343 1,514,030 70,687 INTERGOVERNMENTAL 1,850,685 1,850,685 1,881,394 30,709 PAYMENTS IN LIEU OF TAXES 8,328 8,328 6,884 (1,444) PENALTIES & INTEREST ON TAXES 152,889 152,889 62,505 (90,384) FINES & FORFEITS 23,826 23,826 41,215 17,389 HOTEL/MOTEL & MEALS TAX 1,207,106 1,207,106 1,699,075 491,969 INVESTMENT INCOME 114,793 114,793 130,805 16,012 DEPARTMENTAL AND OTHER 1,658,657 1,658,657 1,853,918 195,261 TOTAL REVENUES 41,590,475 41,590,475 42,350,892 760,417 EXPENDITURES: CURRENT: GENERAL GOVERNMENT 4,188,544 4,647,177 4,383,203 263,974 PUBLIC SAFETY 7,501,819 7,410,202 6,951,151 459,051 EDUCATION 19,993,744 19,993,744 19,943,431 50,313 PUBLIC WORKS 2,411,917 3,001,917 2,871,869 130,048 HUMAN SERVICES 821,396 875,251 849,413 25,838 CULTURE & RECREATION 1,024,694 1,024,694 966,061 58,633 EMPLOYEE BENEFITS 6,321,479 6,406,483 5,856,272 550,211 STATE & COUNTY ASSESSMENTS 624,563 626,188 626,188 - DEBT SERVICE PRINCIPAL 1,435,400 1,435,400 1,435,400 - INTEREST 672,636 672,636 643,239 29,397 TOTAL EXPENDITURES 44,996,192 46,093,692 44,526,227 1,567,465 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (3,405,717) (4,503,217) (2,175,335) 2,327,882 OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS IN 1,247,036 1,267,536 1,432,849 165,313 OPERATING TRANSFERS OUT (535,416) (535,416) (535,416) - TOTAL OTHER FINANCING SOURCES (USES)711,620 732,120 897,433 165,313 NET CHANGE IN FUND BALANCE (2,694,097) (3,771,097) (1,277,902) 2,493,195 BUDGETARY FUND BALANCE, BEGINNING OF YEAR 6,355,771 6,355,771 6,355,771 - BUDGETARY FUND BALANCE, END OF YEAR 3,661,674$ 2,584,674$ 5,077,869$ 2,493,195$ * = Actual Budgetary Amounts includes actual expenditures, encumbrances and continuing articles at fiscal year end. TOWN OF BREWSTER, MASSACHUSETTS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30, 2020 BUDGETED AMOUNTS See accompanying notes to the basic financial statements - 150 -- 210 -- 212 -- 213 -- 214 -- 216 - ASSETS GOLF WATER TOTAL CURRENT: CASH AND SHORT-TERM INVESTMENTS 227,955$ 2,386,423$ 2,614,378$ USER FEES - 951,606 951,606 SPECIAL ASSESSMENTS - 1,899 1,899 TOTAL CURRENT ASSETS 227,955 3,339,928 3,567,883 NONCURRENT: SPECIAL ASSESSMENTS - 6,120 6,120 CAPITAL ASSETS, NET OF ACCUMULATED DEPRECIATION 7,812,228 14,229,454 22,041,682 TOTAL NONCURRENT ASSETS 7,812,228 14,235,574 22,047,802 TOTAL ASSETS 8,040,183 17,575,502 25,615,685 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS 363,024 293,353 656,377 RELATED TO POST EMPLOYMENT BENEFITS 34,619 20,141 54,760 TOTAL DEFERRED OUTFLOWS OF RESOURCES 397,643 313,494 711,137 LIABILITIES CURRENT: ACCOUNTS PAYABLE 103,154 56,968 160,122 ACCRUED INTEREST - 15,567 15,567 BONDS AND NOTES PAYABLE - 405,000 405,000 TOTAL CURRENT LIABILITIES 103,154 477,535 580,689 NONCURRENT: POSTEMPLOYMENT BENEFITS 1,143,813 665,470 1,809,283 NET PENSION LIABILITY 2,461,636 1,989,200 4,450,836 BONDS AND NOTES PAYABLE - 3,915,000 3,915,000 TOTAL NONCURRENT LIABILITIES 3,605,449 6,569,670 10,175,119 TOTAL LIABILITIES 3,708,603 7,047,205 10,755,808 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS 213,371 172,422 385,793 RELATED TO POST EMPLOYMENT BENEFITS 349,434 203,301 552,735 TOTAL DEFERRED INFLOWS OF RESOURCES 562,805 375,723 938,528 NET POSITION NET INVESTMENT IN CAPITAL ASSETS 7,812,228 10,060,778 17,873,006 UNRESTRICTED (3,645,810) 405,290 (3,240,520) TOTAL NET POSITION 4,166,418$ 10,466,068$ 14,632,486$ TOWN OF BREWSTER, MASSACHUSETTS PROPRIETARY FUNDS STATEMENT OF NET POSITION JUNE 30, 2020 BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS See accompanying notes to the basic financial statements - 151 -- 211 -- 213 -- 214 -- 215 -- 217 - GOLF WATER TOTAL OPERATING REVENUES: CHARGES FOR SERVICES 3,697,683$ 2,544,843$ 6,242,526$ DEPARTMENTAL AND OTHER - 71,245 71,245 TOTAL OPERATING REVENUES 3,697,683 2,616,088 6,313,771 OPERATING EXPENSES: GENERAL SERVICES 2,594,075 1,814,257 4,408,332 DEPRECIATION 426,692 433,948 860,640 TOTAL OPERATING EXPENSES 3,020,767 2,248,205 5,268,972 OPERATING INCOME (LOSS)676,916 367,883 1,044,799 NON-OPERATING REVENUES (EXPENSES): INTEREST EXPENSE (20,926) (161,090) (182,016) INCOME (LOSS) BEFORE OPERATING TRANSFERS 655,990 206,793 862,783 OPERATING TRANSFERS: OPERATING TRANSFERS OUT - (200,000) (200,000) CHANGE IN NET POSITION 655,990 6,793 662,783 NET POSITION AT BEGINNING OF YEAR 3,510,428 10,459,275 13,969,703 NET POSITION AT END OF YEAR 4,166,418$ 10,466,068$ 14,632,486$ TOWN OF BREWSTER, MASSACHUSETTS PROPRIETARY FUNDS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FISCAL YEAR ENDED JUNE 30, 2020 BUSINESS TYPE ACTIVITIES - ENTERPRISE FUNDS See accompanying notes to the basic financial statements - 152 -- 212 -- 214 -- 215 -- 216 -- 218 - TOWN OF BREWSTER, MASSACHUSETTS PROPRIETARY FUNDS STATEMENT OF CASH FLOWS FISCAL YEAR ENDED JUNE 30, 2020 GOLF WATER TOTAL CASH FLOWS FROM OPERATING ACTIVITIES: RECEIPTS FROM CUSTOMERS AND USERS 3,697,683$ 2,607,380$ 6,305,063$ PAYMENTS TO SUPPLIERS (1,431,274) (932,209) (2,363,483) PAYMENTS TO EMPLOYEES (1,291,038) (908,657) (2,199,695) NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 975,371 766,514 1,741,885 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: OPERATING TRANSFERS OUT - (200,000) (200,000) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: NET PROCEEDS FROM THE ISSUANCE/RETIREMENT OF BONDS AND NOTES (40,000) - (40,000) PRINCIPAL PAYMENTS ON BONDS AND NOTES (770,000) (555,000) (1,325,000) ACQUISITION AND CONSTRUCTION OF CAPITAL ASSETS (44,620) (272,260) (316,880) INTEREST EXPENSE (31,837) (164,920) (196,757) NET CASH PROVIDED (USED) BY CAPITAL AND RELATED FINANCING ACTIVITIES (886,457) (992,180) (1,878,637) NET INCREASE (DECREASE) IN CASH AND SHORT TERM INVESTMENTS 88,914 (425,666) (336,752) CASH AND SHORT TERM INVESTMENTS - BEGINNING OF YEAR 139,041 2,812,089 2,951,130 CASH AND SHORT TERM INVESTMENTS- END OF YEAR 227,955$ 2,386,423$ 2,614,378$ RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES: OPERATING INCOME (LOSS)676,916$ 367,883$ 1,044,799$ ADJUSTMENTS TO RECONCILE OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES: DEPRECIATION 426,692 433,948 860,640 (INCREASE) DECREASE IN ACCOUNTS RECEIVABLE - (8,708) (8,708) (INCREASE) DECREASE IN DEFERRED OUTFLOWS OF RESOURCES 131,635 99,934 231,569 INCREASE (DECREASE) IN ACCOUNTS PAYABLE (14,938) 3,386 (11,552) INCREASE (DECREASE) IN DEFERRED INFLOWS OF RESOURCES (103,833) (12,137) (115,970) INCREASE (DECREASE) IN NET PENSION LIABILITY (157,767) (127,489) (285,256) INCREASE (DECREASE) IN POSTEMPLOYMENT BENEFITS 16,666 9,697 26,363 TOTAL ADJUSTMENTS 298,455 398,631 697,086 NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 975,371$ 766,514$ 1,741,885$ BUSINESS TYPE ACTIVITIES - ENTERPRISE FUNDS See accompanying notes to the basic financial statements - 153 -- 213 -- 215 -- 216 -- 217 -- 219 - TOWN OF BREWSTER, MASSACHUSETTS FIDUCIARY FUNDS STATEMENT OF FIDUCIARY NET POSITION JUNE 30, 2020 POSTEMPLOYMENT PRIVATE BENEFITS PURPOSE AGENCY TRUST TRUST FUNDS FUNDS ASSETS CASH AND SHORT-TERM INVESTMENTS -$ 87,615$ 106,371$ INVESTMENTS 2,199,890 - - TOTAL ASSETS 2,199,890 87,615 106,371 LIABILITIES ACCOUNTS PAYABLE - - 24,965 OTHER LIABILITIES - - 81,406 TOTAL LIABILITIES - - 106,371 NET POSITION NET POSITION - HELD IN TRUST FOR OPEB AND OTHER PURPOSES 2,199,890$ 87,615$ -$ See accompanying notes to the basic financial statements - 154 -- 214 -- 216 -- 217 -- 218 -- 220 - POSTEMPLOYMENT PRIVATE BENEFITS PURPOSE TRUST TRUST FUNDS ADDITIONS: CONTRIBUTIONS: CONTRIBUTIONS -$ 2,341$ EMPLOYER CONTRIBUTIONS 200,000 - EMPLOYER CONTRIBUTIONS TO PAY FOR OPEB BENEFITS 791,361 - NET INVESTMENT INCOME (LOSS): INVESTMENT INCOME 38,566 956 TOTAL ADDITIONS 1,029,927 3,297 DEDUCTIONS: BENEFIT PAYMENTS 791,361 - EDUCATION - 6,115 TOTAL DEDUCTIONS 791,361 6,115 CHANGE IN NET POSITION 238,566 (2,818) CHANGE IN NET POSITION 238,566 (2,818) NET POSITION AT BEGINNING OF YEAR 1,961,324 90,433 NET POSITION AT END OF YEAR 2,199,890$ 87,615$ TOWN OF BREWSTER, MASSACHUSETTS FIDUCIARY FUNDS STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FISCAL YEAR ENDED JUNE 30, 2020 See accompanying notes to the basic financial statements - 155 -- 215 -- 217 -- 218 -- 219 -- 221 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 24 - NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying basic financial statements of the Town of Brewster, Massachusetts (the Town) have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). The Governmental Accounting Standards Board (GASB) is the recognized standard- setting body for establishing governmental accounting and financial reporting principles. The following is a summary of the more significant Town accounting policies: A. Reporting Entity Primary Government The Town is a municipal corporation that is governed by an elected five member Board of Selectmen (the Board). The Board is responsible for appointing a Town Administrator whose responsibility is to manage the day to day operations. For financial reporting purposes, the Town has included all funds, organizations, account groups, agencies, boards, commissions and institutions. The Town has also considered all potential component units, blended or discretely presented, for which it is financially accountable as well as other organizations for which the nature and significance of their relationship with the Town are such that exclusion would cause the basic financial statements to be misleading or incomplete. Blended component units, although legally separate entities, are, in substance, part of the government’s operations and discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the government. It has been determined that there are no component units (blended or discretely presented) for inclusion in the primary government’s financial reporting entity. Joint Ventures Municipal joint ventures pool resources to share the costs, risks and rewards of providing services to their participants, the general public or others. The Town is a participant in the following joint ventures: The Nauset Regional School District (the District) is governed by a ten (10) member school committee consisting of three (4) elected representatives from the Town of Brewster. The Town is indirectly liable for debt and other expenditures of the District and is assessed annually for its share of the operating and capital costs. Separate financial statements may be obtained by writing to the Treasurer of the District at the above address. The Town has an equity interest of approximately 46.42% in the joint venture. Name Purpose Address Annual Assessment Nauset Regional To provide education services 78 Eldredge Parkway $ 10,935,110 School District Orleans, MA 02653 Cape Cod Regional Technical High School To provide vocational education 351 Pleasant Lake Ave Harwich, MA 02645 $ 1,242,992 - 156 -- 216 -- 218 -- 219 -- 220 -- 222 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 25 - The Cape Cod Regional Technical High School is governed by a twenty-three (23) member school committee consisting of two (2) elected representatives from the Town of Brewster. The Town is indirectly liable for debt and other expenditures of the District and is assessed annually for its share of the operating and capital costs. Separate financial statements may be obtained by writing to the Treasurer of the District at the above address. The Town has an equity interest of approximately 6.55% in the joint venture. Pursuant to an inter-municipal agreement authorized by state statutes, the Town joined the Town of Orleans, and the Town of Eastham to provide for sharing of the capital, operating and maintenance and other costs of a Septic Treatment Facility (Tri-Town Septage Facility). The Tri-Town Septage Facility, has been decommissioned and the facility demolished. The three towns now share the cost of the health insurance and the annual pension assessment for the retirees of the facility. B. Government-Wide and Fund Financial Statements Government-Wide Financial Statements The government-wide financial statements (i.e., statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. Governmental activities, which are primarily supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which are supported primarily by user fees and charges. Fund Financial Statements Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though fiduciary funds are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Nonmajor funds are aggregated and displayed in a single column. Major Fund Criteria A fund is considered major if it is the primary operating fund of the Town or it meets the following criteria: a. If the total assets and deferred outflows of resources, liabilities and deferred inflows of resources, revenues, or expenditures/expenses of an individual governmental or enterprise fund are at least 10 percent of the corresponding element (total assets and deferred outflows of resources, liabilities and deferred inflows of resources, etc.) for all funds of that category or type (total governmental or total enterprise funds), and b. If the total assets and deferred outflows of resources, liabilities and deferred inflows of resources, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding element for all governmental and enterprise funds combined. Additionally, any other governmental or enterprise fund that management believes is particularly significant to the basic financial statements may be reported as a major fund. Fiduciary funds are reported by fund type. - 157 -- 217 -- 219 -- 220 -- 221 -- 223 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 26 - C. Measurement Focus, Basis of Accounting and Financial Statement Presentation Government-Wide Financial Statements The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded when the liabilities are incurred. Real estate and personal property taxes are recognized as revenues in the fiscal year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. The statement of activities demonstrates the degree to which the direct expenses of a particular function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include the following: a. Charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment. b. Grants and contributions that are restricted to meeting the operational requirements of a particular function or segment. c. Grants and contributions that are restricted to meeting the capital requirements of a particular function or segment. Taxes and other items not identifiable as program revenues are reported as general revenues. For the most part, the effect of interfund activity has been removed from the government-wide financial statements. Exceptions are charges between the general fund and the various enterprise funds. Elimination of these charges would distort the direct costs and program revenues reported for the functions affected. Fund Financial Statements Governmental Fund Financial Statements Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Expenditures are recorded when the related fund liability is incurred, except for interest on general long- term debt which is recognized when due, and the noncurrent portion of landfill postclosure care costs, capital leases, net pension liability, and other postemployment benefits (OPEB) which are recognized when the obligations are expected to be liquidated with current expendable available resources. - 158 -- 218 -- 220 -- 221 -- 222 -- 224 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 27 - In applying the susceptible to accrual concept to intergovernmental revenues, there are essentially two types of revenues. In one, moneys must be expended on the specific purpose or project before any amounts will be paid to the Town; therefore, revenues are recognized based upon the expenditures incurred. In the other, moneys are virtually unrestricted and are usually revocable only for failure to comply with prescribed compliance requirements. These resources are reflected as revenues at the time of receipt or earlier if the susceptible to accrual criteria are met. The Town considers property taxes as available if they are due and collected within 60 days after fiscal year-end. Licenses and permits, user charges, fines and forfeitures, and miscellaneous revenues are recorded as revenues when received. Investment earnings are recorded as earned. The Town reports the following major governmental funds: The General fund is the primary operating fund of the Town. It is used to account for all financial resources, except those that are required to be accounted for in another fund. The Community Preservation fund is a special revenue fund used to account for the accumulation of resources to purchase open space, assist in development of affordable housing, or preservation of historic property under the guidelines of the Community Preservation Act of the Massachusetts general laws. The Nonmajor Governmental funds consist of other special revenue, capital projects and permanent funds that are aggregated and presented in the nonmajor governmental funds column on the governmental funds financial statements. The following describes the general use of these fund types: • The Special Revenue fund is used to account for the proceeds of specific revenue sources (other than permanent funds or capital projects funds) that are restricted by law or administrative action to expenditures for specified purposes. • The Capital Projects fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by enterprise and trust funds). • The Permanent fund is used to account for financial resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the governmental programs. Proprietary Fund Financial Statements Proprietary fund financial statements are reported using the flow of economic resources measurement focus and use the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded when the liabilities are incurred. - 159 -- 219 -- 221 -- 222 -- 223 -- 225 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 28 - Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary funds principal ongoing operations. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. The following major proprietary funds are reported: The Water Enterprise fund is used to account for water activities. The Golf Enterprise fund is used to account for golf activities. Fiduciary Fund Financial Statements Fiduciary fund financial statements are reported using the flow of economic resources measurement focus and use the accrual basis of accounting. Fiduciary funds are used to account for assets held by the Town in a trustee capacity for others that cannot be used to support the governmental programs. The following fiduciary fund types are reported: The Private-Purpose Trust fund is used to account for trust arrangements, other than those properly reported in the permanent fund (nonmajor governmental funds), under which principal and investment income exclusively benefit individuals, private organizations, or other governments. The Agency fund is used to account for assets held in a purely custodial capacity. The Postemployment Benefit Trust fund is used to account for the assets held that will fund the long term liability associated with the Towns retiree’s health benefits. D. Cash and Investments Government-Wide and Fund Financial Statements Cash and short term investments are considered to be cash on hand, demand deposits and short-term investments with original maturities of three months or less from the date of acquisition. Investments are reported at fair value. E. Fair Value Measurements The Town reports required types of financial instruments in accordance with the fair value standards. These standards require an entity to maximize the use of observable inputs (such as quoted prices in active markets) and minimize the use of unobservable inputs (such as appraisals or valuation techniques) to determine fair value. Fair value standards also require the government to classify these financial instruments into a three-level hierarchy, based on the priority of inputs to the valuation technique or in accordance with net asset value practical expedient rules, which allow for either Level 2 or Level 3 depending on lock up and notice periods associated with the underlying funds. Instruments measured and reported at fair value are classified and disclosed in one of the following categories: - 160 -- 220 -- 222 -- 223 -- 224 -- 226 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 29 - Level 1 – Quoted prices are available in active markets for identical instruments as of the reporting date. Instruments, which are generally included in this category, include actively traded equity and debt securities, U.S. government obligations, and mutual funds with quoted market prices in active markets. Level 2 – Pricing inputs are other than quoted in active markets, which are either directly or indirectly observable as of the reporting date, and fair value is determined through the use of models or other valuation methodologies. Certain fixed income securities, primarily corporate bonds, are classified as Level 2 because fair values are estimated using pricing models, matrix pricing, or discounted cash flows. Level 3 – Pricing inputs are unobservable for the instrument and include situations where there is little, if any, market activity for the instrument. The inputs into the determination of fair value require significant management judgment or estimation. In some instances the inputs used to measure fair value may fall into different levels of the fair value hierarchy and is based on the lowest level of input that is significant to the fair value measurement. Market price is affected by a number of factors, including the type of instrument and the characteristics specific to the instrument. Instruments with readily available active quoted prices generally will have a higher degree of market price observability and a lesser degree of judgment used in measuring fair value. It is reasonably possible that change in values of these instruments will occur in the near term and that such changes could materially affect amounts reported in these financial statements. For more information on the fair value of the Town’s financial instruments, see Note 3 – Fair Value Measurements. F. Accounts Receivable Government-Wide and Fund Financial Statements The recognition of revenue related to accounts receivable reported in the government-wide financial statements and proprietary and fiduciary funds financial statements are reported under the accrual basis of accounting. The recognition of revenue related to accounts receivable reported in the governmental funds financial statements are reported under the modified accrual basis of accounting. Real Estate, Personal Property Taxes and Tax Liens Real estate and personal property taxes are based on values assessed as of each January 1 and are normally due on the subsequent November 1 and May 1. Property taxes that remain unpaid after the respective due dates are subject to penalties and interest charges. By law, all taxable property in the Commonwealth must be assessed at 100% of fair market value. Once levied, which is required to be at least 30 days prior to the due date, these taxes are recorded as receivables in the fiscal year of levy. Based on the Town’s experience, most property taxes are collected during the year in which they are assessed. Liening of properties on which taxes remain unpaid occurs annually. The Town ultimately has the right to foreclose on all properties where the taxes remain unpaid. A statewide property tax limitation statute known as “Proposition 2 ½” limits the amount of increase in property tax levy in any fiscal year. Generally, Proposition 2 ½ limits the total levy to an amount not greater than 2 ½ % of the total assessed value of all taxable property within the Town. Secondly, the tax levy cannot increase by more than 2 ½ % of the prior year’s levy plus the taxes on property newly added to the tax rolls. Certain provisions of Proposition 2 ½ can be overridden by a Town-wide referendum. Real estate receivables are secured via the tax lien process and are considered 100% collectible. Accordingly, an allowance for uncollectibles is not reported. - 161 -- 221 -- 223 -- 224 -- 225 -- 227 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 30 - Personal property taxes cannot be secured through the lien process. The allowance of uncollectibles is estimated based on historical trends and specific account analysis. Motor Vehicle Excise Motor vehicle excise taxes are assessed annually for each vehicle registered in the Town and are recorded as receivables in the fiscal year of the levy. The Commonwealth is responsible for reporting the number of vehicles registered and the fair values of those vehicles. The tax calculation is the fair value of the vehicle multiplied by $25 per $1,000 of value. The allowance for uncollectibles is estimated based on historical trends and specific account analysis. Water User fees are levied semi-annually based on meter readings and are subject to penalties if they are not paid by the respective due date. Water liens are processed in December of every year and included as a lien on the property owner's tax bill. Water charges and related liens are recorded as receivables in the fiscal year of the levy. Since the receivables are secured via the lien process, these accounts are considered 100% collectible and therefore do not report an allowance for uncollectibles. Special Assessments Governmental activities special assessments consist primarily of Road Betterments, and Title V receivables which are recorded as receivables in the fiscal year accrued. Since the receivables are secured via the lien process, these assets are considered 100% collectable and therefore do not report an allowance for uncollectibles. Departmental and Other Departmental and other receivables consist primarily of ambulance receivables and are recorded as receivables in the fiscal year accrued. The allowance for uncollectibles for the ambulance receivables is estimated based on historical trends and specific account analysis. Intergovernmental Various federal and state grants for operating and capital purposes are applied for and received annually. For non-expenditure driven grants, receivables are recognized as soon as all eligibility requirements imposed by the provider have been met. For expenditure driven grants, receivables are recognized when the qualifying expenditures are incurred and all other grant requirements are met. These receivables are considered 100% collectible and therefore do not report an allowance for uncollectibles. - 162 -- 222 -- 224 -- 225 -- 226 -- 228 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 31 - G. Inventories Government-Wide and Fund Financial Statements Inventories of the governmental funds and the water and golf enterprise funds are recorded as expenditures at the time of purchase. Such inventories are not material in total to the basic financial statements, and therefore are not reported. H. Capital Assets Government-Wide and Proprietary Fund Financial Statements Capital assets, which include land, vehicles, buildings and improvements, capital improvements, machinery and equipment, infrastructure (e.g., water mains, roadways, and similar items) and construction in progress, are reported in the applicable governmental or business-type activities column of the government-wide financial statements, and the proprietary funds financial statements. Capital assets are recorded at historical cost, or at estimated historical cost, if actual historical cost is not available. Donated capital assets are recorded at the estimated fair market value at the date of donation. Except for the capital assets of the governmental activities column in the government-wide financial statements, construction period interest is capitalized on constructed capital assets if material. All purchases and construction costs in excess of $15,000, and all land costs, are capitalized at the date of acquisition or construction, respectively, with expected useful lives of five years or greater. Capital assets (excluding land and construction in progress) are depreciated on a straight-line basis. The estimated useful lives of capital assets are as follows: The cost of normal maintenance and repairs that do not add to the value of the assets or materially extend asset lives are not capitalized and are treated as expenses when incurred. Improvements are capitalized. Governmental Fund Financial Statements Capital asset costs are recorded as expenditures in the fiscal year of purchase for the various funds. Asset Class Estimated Useful Life (in years) Buildings and Improvements 20-40 Capital Improvements (other than buildings) 20 Machinery, Equipment and Vehicles 5-15 Infrastructure 40 - 163 -- 223 -- 225 -- 226 -- 227 -- 229 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 32 - I. Interfund Receivables and Payables During the course of its operations, transactions occur between and within individual funds that may result in amounts owed between funds. Government-Wide Financial Statements Transactions of a buyer/seller nature between and within governmental funds are eliminated from the governmental activities in the statement of net position. Any residual balances outstanding between the governmental activities and business-type activities are reported in the statement of net position as "internal balances". Fund Financial Statements Transactions of a buyer/seller nature between and within funds are not eliminated from the individual fund statements. Receivables and payables resulting from these transactions are classified as "Due from other funds" or "Due to other funds" on the balance sheet. J. Interfund Transfers During the course of its operations, resources are permanently reallocated between and within funds. These transactions are reported as operating transfers in and operating transfers out. Government-Wide Financial Statements Operating transfers between and within governmental funds are eliminated from the governmental activities in the statement of net position. Any residual balances outstanding between the governmental activities and business-type activities are reported in the statement of activities as "Transfers, net". Fund Financial Statements Operating transfers between and within funds are not eliminated from the individual fund statements and are reported as operating transfers in and operating transfers out. K. Deferred Outflows/Inflows of Resources Government-Wide Financial Statements (Net Position) In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The Town reported deferred outflows of resources related to postemployment benefits and pensions in this category. - 164 -- 224 -- 226 -- 227 -- 228 -- 230 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 33 - In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The Town reported deferred inflows of resources related to postemployment benefits and pensions in this category. Governmental Fund Financial Statements In addition to liabilities, the governmental funds balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents assets that have been recorded in the governmental fund financial statements but the revenue is not available and so will not be recognized as an inflow of resources (revenue) until it becomes available. The Town has recorded unavailable revenue as deferred inflows of resources in the governmental funds balance sheet. Unavailable revenue is recognized as revenue in the conversion to the government-wide (full accrual) financial statements. L. Net Position and Fund Equity Government-Wide Financial Statements (Net Position) Net position are classified into three components: a. Net investment in capital assets – consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. b. Restricted net position – Consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation. Net position have been “restricted” for the following: • Permanent funds -expendable represents amounts held in trust for which the expenditures are restricted by various trust agreements. • Permanent funds -nonexpendable represents amounts held in trust for which only investment earnings may be expended. • Other specific purpose represents restrictions placed on assets from outside parties. c. Unrestricted net position – All other net position that do not meet the definition of “restricted” or “net investment in capital assets.” - 165 -- 225 -- 227 -- 228 -- 229 -- 231 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 34 - Fund Financial Statements (Fund Balances) The Town uses the following criteria for fund balance classification: • For nonspendable fund balance: includes amounts that cannot be spent because they are either (1) not in spendable form or (2) legally or contractually required to be maintained intact. • For restricted fund balance: when constraints placed on the use of the resources are either (1) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (2) imposed by law trough constitutional provisions or enabling legislation. • For committed fund balance: (1) the government’s highest level of decision-making authority and (2) the formal action that is required to be taken to establish (and modify or rescind) a fund balance commitment. • For assigned fund balance: (1) the body or official authorized to assign amounts to a specific purpose and (2) the policy established by the governing body pursuant to which the authorization is given. • For unassigned fund balance: is the residual classification for the general fund. In other governmental funds, if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance. The Town uses the following criteria for fund balance policies and procedures: • When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, the unrestricted amount will be considered to have been spent. • When an expenditure is incurred for purposes for which committed, assigned, or unassigned fund balance is available, and the least restricted amount will be considered to have been spent. M. Long-term debt Government-Wide and Proprietary Fund Financial Statements Long-term debt is reported as liabilities in the government-wide and proprietary fund statement of net position. Material bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Governmental Fund Financial Statements The face amount of governmental funds long-term debt is reported as other financing sources. Bond premiums and discounts, as well as issuance costs, are recognized in the current period. Bond premiums are reported as other financing sources and bond discounts are reported as other financing uses. Issuance costs, whether or not withheld from the actual bond proceeds received, are reported as general government expenditures. - 166 -- 226 -- 228 -- 229 -- 230 -- 232 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 35 - N. Investment Income Excluding the permanent funds, investment income derived from major and nonmajor governmental funds is legally assigned to the general fund unless otherwise directed by Massachusetts General Laws (MGL). O. Compensated Absences Employees are granted sick and vacation leave in varying amounts. Upon retirement, termination or death, certain employees are compensated for unused sick and vacation leave (subject to certain limitations) at their then current rates of pay. The total amount of sick and vacation costs to be paid in future years is not material to the basic financial statements and has not been recorded on the basic financial statements. P. Pensions For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Barnstable County Retirement Association (Association) and the Massachusetts Teachers Retirement System (MTRS) and additions to/deductions from the Association’s fiduciary net position have been determined on the same basis as they are reported by the Association. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Q. Post Retirement Benefits Government-Wide and Fund Financial Statements In addition to providing pension benefits, health and life insurance coverage is provided for retired employees and their survivors in accordance with Chapter 32B, of Massachusetts General Laws, under various contributory plans. The cost of providing health and life insurance is recognized by recording the employer's 50% share of insurance premiums in the general fund in the fiscal year paid. All benefits are provided through third-party insurance carriers and health maintenance organizations that administer, assume, and pay all claims. R. Use of Estimates Government-Wide and Fund Financial Statements The preparation of the accompanying financial statements in conformity with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could vary from estimates that were used. - 167 -- 227 -- 229 -- 230 -- 231 -- 233 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 36 - S. Total Column Government-Wide Financial Statements The total column presented on the government-wide financial statements represents consolidated financial information. Fund Financial Statements The total column on the fund financial statements is presented only to facilitate financial analysis. Data in this column is not comparable to the consolidated financial information. NOTE 2 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. Budgetary Basis of Accounting Pursuant to Chapter 44, Section 32 of the Massachusetts General Laws, the Town adopts an annual budget for the general fund as well as for those special revenue funds for which the provisions of Chapter 44,Section 53fl1/2 have been adopted. The budgets for all departments and operations of the Town, except that of the public schools, are prepared under the direction of the Town Administrator. The School Department budget is prepared under the direction of the School Committee. The level of expenditures may not legally exceed appropriations for each department or undertaking in the following categories: (1) salaries and wages; (2) ordinary maintenance; and (3) capital outlays. The majority of appropriations are non-continuing which lapse at the end of each fiscal year. Others are continuing appropriations for which the governing body has authorized that an unspent balance from a prior fiscal year be carried forward and made available for spending in the current fiscal year. Carryover articles, not encumbrances, are included as part of the subsequent fiscal year's original budget. Original and supplemental appropriations are enacted upon by a Town Meeting vote. Management may not amend the budget without seeking the approval of the governing body. The Town’s Finance Committee can legally transfer funds from its reserve fund to other appropriations within the budget without seeking Town Meeting approvals. The original fiscal year 2020 approved budget authorized $43,493,072 in current year appropriations and other amounts to be raised and $1,503,120 in carryover articles carried over from previous fiscal years. Supplemental appropriations of $1,097,500 were approved at one Special Town Meeting for fiscal year 2020. - 168 -- 228 -- 230 -- 231 -- 232 -- 234 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 37 - The Finance Director has the responsibility to ensure that budgetary controls are maintained and monitored through the accounting system. B. Budgetary – GAAP Reconciliation For budgetary financial reporting purposes, the Uniform Municipal Accounting System basis of accounting (established by the Commonwealth) is followed, which differs from the GAAP basis of accounting. A reconciliation of budgetary-basis to GAAP-basis results for the general fund for the fiscal year ended June 30, 2020 is presented below: C. Deficit Fund Balances Several individual fund deficits exist within the special revenue and the governmental capital projects funds. These individual deficits will be eliminated through subsequent fiscal year budget transfers, grants, and/or proceeds from long-term debt during fiscal year 2021. NOTE 3 – DEPOSITS AND INVESTMENTS State and local statutes place certain limitations on the nature of deposits and investments available to the Town. Deposits (including demand deposits, term deposits and certificates of deposit) in any one financial institution may not exceed certain levels unless collateralized by the financial institutions involved. Deposits Custodial Credit Risk - Deposits Custodial credit risk is the risk that in the event of bank failure, the Town’s deposits may not be returned. Massachusetts General Law Chapter 44, Section 55, limits the deposits “in a bank or trust company, or banking company to an amount not exceeding sixty percent (60%) of the capital and surplus of such bank or trust company or banking company, unless satisfactory security is given to it by such bank or trust company or banking company for such excess.” The Town does not have a formal deposit policy for custodial credit risk. Net change in fund balance - budgetary basis (1,277,902)$ Basis of accounting differences: Increase in revenue for on-behalf payments - MTRS 1,651,872 Increase in expenditures for on-behalf payments - MTRS (1,651,872) Increase in revenue for the MWPAT subsidy 3,059 Increase in expenditures for the MWPAT subsidy (3,059) Net Stabilization fund activity 41,912 Adjustment for current year articles 2,721,914 Adjustment for current year encumbrances 151,318 Adjustment for expenditures from prior year encumbrances (49,782) Net change in fund balance - GAAP basis 1,587,460$ - 169 -- 229 -- 231 -- 232 -- 233 -- 235 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 38 - The Town carries deposits that are fully insured by the Federal Deposit Insurance Corporation (FDIC), and the Depositor’s Insurance Fund (DIF). The Town also carries deposits that are collateralized with securities held by the pledging financial Institution’s trust department or agent but not in the Town’s name. The following table illustrates how much of the Town’s bank deposits are insured and how much of the Town’s bank deposits are collateralized and held by the pledging bank’s trust department but not in the Town’s name as of June 30, 2020: Total Bank Balances 22,255,720$ Bank Balances Covered by Deposit Insurance Federal Deposit Insurance Corporation (FDIC)1,598,350 Depositor's Insurance Fund (DIF)3,167,041 Total Bank Balances Covered by Deposit Insurance 4,765,391 Balances Subject to Custodial Credit Risk Bank Balances Collaterallized with Securities Held by the Pledging Financial Institution's Trust Department or Agent but not in the Town's Name 17,490,329 Total Bank Balances Subject to Custodial Credit Risk 17,490,329 Total Bank Balances 22,255,720$ Investments Investments can also be made in securities issued by or unconditionally guaranteed by the U.S. government or agencies that have a maturity of less than one year from the date of purchase, repurchase agreement guaranteed by the U.S. government or agencies that have a maturity of less than one year from the date of purchase, repurchase agreements guaranteed by such securities with maturity dates of no more than 90 days from the date of purchase, and units in the Massachusetts Municipal Depository Trust (MMDT). The Treasurer of the Commonwealth of Massachusetts oversees the financial management of the MMDT, a local investment pool for cities, towns, and other state and local agencies within the Commonwealth. The Town’s fair value of its investment in MMDT represents their value of the pool’s shares. The Town’s Trust Funds have expanded investment powers including the ability to invest in equity securities, corporate bonds, annuities and other specified investments. - 170 -- 230 -- 232 -- 233 -- 234 -- 236 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 39 - The composition of the Town’s bank recorded deposits and investments fluctuates depending primarily on the timing of property tax receipts, proceeds from borrowings, collections of state and federal aid, and capital outlays throughout the year. • Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. For short-term investments that were purchased using surplus revenues, Massachusetts General Law Chapter 44, Section 55, limits the Town’s investments to the top rating issued by at least one nationally recognized statistical rating organization (NRSROs). Presented below are the rating as of year-end for each investment type of the Town. Minimum Rating as of Legal Year End Investment type Fair value Rating Unrated State Retirees Benefits Trust Fund (SRBT) - HCST OPEB Master Trust 2,199,890$ N/A 2,199,890$ • Custodial Credit Risk For an investment, this is the risk that, in the event of a failure by the counterparty, the Town will not be able to recover the value of its investments or collateral security that are in possession of an outside party. The investment in the State Retirees Benefit Trust Fund is not exposed to custodial credit risk because the investment is registered in the name of the Town. The Town does not have an investment policy for custodial credit risk. • Interest Rate Risk Interest rate risk is the risk of changes in market interest rates which will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the risk of its fair value to change with the market interest rate. The Town does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. - 171 -- 231 -- 233 -- 234 -- 235 -- 237 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 40 - Information about the sensitivity of the fair values of the Town’s investments to market interest rate fluctuations are as follows: Investment maturities (in years) Investment type Fair value Less than 1 State Retirees Benefits Trust Fund (SRBT) - HCST OPEB Master Trust 2,199,890$ 2,199,890$ • Concentration of Credit Risk The Town places no limit on the amount the government may invest in any one issuer. More than 5% of the Town’s investments are in the following securities: Issuer Percentage of Total Investments State Retirees Benefits Trust Fund (SRBT) - HCST OPEB Master Trust 100.00% Fair Market Value of Investments The Town holds investments that are measured at fair value on a recurring basis. Because investing is not a core part of the Town’s mission, the Town determines that the disclosures related to these investments only need to be disaggregated by the major type. The Town chooses a tabular format for disclosing the levels within the fair value hierarchy. The Town categorizes its fair value measurement within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the assets. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. - 172 -- 232 -- 234 -- 235 -- 236 -- 238 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 41 - The Town has the following recurring fair value measurement as of June 30, 2020: Investment Type June 30, 2020 Quoted Price in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Investments measured at fair value -$ -$ -$ -$ Investments measured at the net asset value (NAV) State Retirees Benefits Trust - (SRBT)2,199,890 Investments measured at amortized cost Massachusetts Municipal Depository Trust - (MMDT)2,920,193 Total Investments 5,120,083$ Fair Value Measurements Using State Retirees Benefits Trust (SRBT) investments are valued using the net assets value method. This investment pool was established by the Treasurer of the Commonwealth of Massachusetts, who serves as Trustee. SRBT is administered by the Pension Reserves Investment Management Board (PRIM). The fair values of the positions in each investment Pool are the same as the value of each Pool’s shares. The Town does not have the ability to control any of the investment decisions relative to its funds in SRBT. Massachusetts Municipal Depository Trust (MMDT) investments are valued at amortizated cost. Under the amortized cost method an investment is valued initially at its cost and adjusted for the amount of interest income accrued each day over the term of the investment to account for any difference between the initial cost and the amount payable at its maturity. If amortized cost is determined not to approximate fair value, the value of the portfolio securities will be determined under procedures established by the Advisor. NOTE 4 – RECEIVABLES The receivables at June 30, 2020 for the Town’s individual major and nonmajor governmental funds, in the aggregate, including the applicable allowances for uncollectible accounts, are as follows: Allowance Gross for Net Receivables:Amount Uncollectibles Amount Real estate and personal property taxes 732,525$ (1,500)$ 731,025$ Tax liens 511,289 - 511,289 Motor vehicle and other excise taxes 279,727 (85,902) 193,825 Departmental and other 303,981 (80,313) 223,668 Intergovernmental 57,847 - 57,847 Special assessments 451,281 - 451,281 Total 2,336,650$ (167,715)$ 2,168,935$ - 173 -- 233 -- 235 -- 236 -- 237 -- 239 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 42 - The receivables at June 30, 2020, for the water enterprise fund consists of the following: Governmental funds report deferred inflows of resources in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with revenues that have been received, but not yet earned. At the end of the current fiscal year, various components of deferred inflows of resources reported in the governmental funds are as follows: Allowance Gross for Net Receivables:Amount Uncollectibles Amount Water User fees 951,606$ -$ 951,606$ Special Assessments 8,019 - 8,019 Total 959,625$ -$ 959,625$ Nonmajor General Community Governmental Deferred Inflows:Fund Preservation Funds Total Deferred Property Taxes 358,369$ 30,758$ 425,867$ 814,994$ Deferred Other Revenue 705,115 - 218,324 923,439 Total 1,063,484$ 30,758$ 644,191$ 1,738,433$ Deferred Inflows of Resources Analysis - 174 -- 234 -- 236 -- 237 -- 238 -- 240 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 43 - NOTE 5 – CAPITAL ASSETS Capital asset activity for the fiscal year ended June 30, 2020, was as follows: Beginning Decrease/Ending Governmental Activities:Balance Increases Adjustments Balance Capital assets not being depreciated: Land 41,455,667$ 737,194$ -$ 42,192,861$ Construction in progress 3,682,181 26,950 - 3,709,131 Total capital assets not being depreciated 45,137,848 764,144 - 45,901,992 Capital assets being depreciated: Building and improvements 41,590,228 85,000 - 41,675,228 Capital improvement (other than buildings)5,847,685 440,599 - 6,288,284 Machinery, equipment, and vehicles 13,602,491 626,697 - 14,229,188 Infrastructure 13,562,754 1,009,326 - 14,572,080 Total capital assets being depreciated 74,603,158 2,161,622 - 76,764,780 Less accumulated depreciation for: Building and improvements (14,574,176) (980,901) - (15,555,077) Capital improvement (other than buildings)(2,295,665) (397,893) - (2,693,558) Machinery, equipment, and vehicles (9,379,599) (672,676) - (10,052,275) Infrastructure (5,934,177) (300,214) - (6,234,391) Total accumulated depreciation (32,183,617) (2,351,684) - (34,535,301) Total capital assets being depreciated, net 42,419,541 (190,062) - 42,229,479 Total governmental activities capital assets, net 87,557,389$ 574,082$ -$ 88,131,471$ - 175 -- 235 -- 237 -- 238 -- 239 -- 241 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 44 - Depreciation expense was charged to functions/programs of the primary government as follows: General government 132,303$ Public safety 986,025 Education 517,736 Public works 464,911 Human services 12,380 Culture and recreation 238,329 Total depreciation expense - governmental activities 2,351,684$ Water 433,948$ Golf 426,692 Total depreciation expense - business-type activities 860,640$ Governmental Activities: Business-Type Activities: Beginning Decreases/Ending Business-Type Activities:Balance Increases Adjustments Balance Capital assets not being depreciated: Land 3,559,212$ -$ -$ 3,559,212$ Construction in progress 475,762 105,462 - 581,224 Total capital assets not being depreciated 4,034,974 105,462 - 4,140,436 Capital assets being depreciated: Buildings and improvements 5,707,991 - - 5,707,991 Machinery, equipment, and vehicles 3,475,358 211,418 - 3,686,776 Infrastructure 25,947,876 - - 25,947,876 Total capital assets being depreciated 35,131,225 211,418 - 35,342,643 Less accumulated depreciation for: Buildings and improvements (1,604,998) (69,645) - (1,674,643) Machinery, equipment, and vehicles (2,494,489) (174,770) - (2,669,259) Infrastructure (12,481,270) (616,225) - (13,097,495) Total accumulated depreciation (16,580,757) (860,640) - (17,441,397) Total capital assets being depreciated, net 18,550,468 (649,222) - 17,901,246 Total business-type activites capital assets, net 22,585,442$ (543,760)$ -$ 22,041,682$ - 176 -- 236 -- 238 -- 239 -- 240 -- 242 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 45 - NOTE 6 – CAPITAL LEASES The Town has entered into lease agreements as lessee for financing the acquisition of a Volvo front end loader, a MVP rescue pumper, an Ambulance and specialty vehicles. The lease agreements qualify as capital leases for accounting purposes and, therefore, have been recorded at the present value of the future minimum lease payments as of the inception date. The assets acquired through the capital leases are as follows: The future minimum lease obligations and the net present value of the minimum lease payments as of June 30, 2020, are as follows: Governmental Activities Assets: Vehicles 1,205,000$ Machinery & Equipment 152,756 Less: Accumulated depreciation (223,965) 1,133,791$ Primary Year Ending June 30 Government 2021 224,770$ 2022 191,473 2023 125,570 2024 125,570 2025 71,085 2026 71,085 2027 71,085 Total minimum lease payments 880,638 Less: amounts representing interest (65,864) Present value of minimum lease payments 814,774$ - 177 -- 237 -- 239 -- 240 -- 241 -- 243 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 46 - NOTE 7 – INTERFUND TRANSFERS Interfund transfers for the fiscal year ended June 30, 2020, are summarized as follows: (1) Represents budgeted transfers from the various funds to the general fund. (2) Represents budgeted transfers from the general fund to various funds (3) Represents other transfers NOTE 8 – SHORT-TERM FINANCING Under state law, and with the appropriate authorization, the Town is authorized to borrow funds on a temporary basis as follows: • To fund current operations prior to the collection of revenues by issuing revenue anticipation notes (RANS). • To fund grants prior to reimbursement by issuing grant anticipation notes (GANS). • To fund Capital project costs incurred prior to selling permanent debt by issuing bond anticipation notes (BANS). • To fund current project costs and other approved expenditures incurred, that are anticipated to be reimbursed by the Commonwealth through the issuance of State Aid anticipation notes (SAANS). Short-term loans are general obligations of the Town and maturity dates are governed by statute. Interest expenditures and expenses for short-term borrowings are accounted for in the general fund, and enterprise funds respectively. Community Nonmajor General Preservation Governmental Operating Transfers Out:Fund Fund Funds Total Nonmajor Governmental Funds 1,267,536$ -$ -$ 1,267,536$ (1) General Fund - - 535,416 535,416 (2) Nonmajor Governmental Funds 35,313 - - 35,313 (3) Water Enterprise Fund 130,000 70,000 - 200,000 (3) Total 1,432,849$ 70,000$ 535,416$ 2,038,265$ Operating Transfers In: - 178 -- 238 -- 240 -- 241 -- 242 -- 244 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 47 - The following is a summary of changes in short-term debt for the year ended June 30, 2020: NOTE 9 – LONG-TERM DEBT The Town is subject to a dual-level, general debt limit: the normal debt limit and the double debt limit. Such limits are equal to 5% and 10%, respectively, of the valuation of taxable property in the Town as last equalized by the Commonwealth’s Department of Revenue. Debt may be authorized up to the normal debt limit without state approval. Authorizations under the double debt limit however require the approval of the Commonwealth’s Emergency Finance Board. Additionally, there are many categories of general long-term debt which are exempt from the debt limit but are subject to other limitations. Type Purpose Rate (%) Due Date Balance at June 30, 2019 Renewed/ Issued Retired/ Redeemed Balance at June 30, 2020 Governmental Funds BAN Various Projects 2.13 4/3/2020 1,852,269$ -$ (1,852,269)$ -$ BAN Road Betterments 2.30 4/3/2020 129,636 - (129,636) - BAN Various Projects 0.75 4/2/2021 - 834,959 - 834,959 BAN Various Projects 0.75 4/2/2021 - 651,695 - 651,695 BAN Road Betterments 2.05 4/2/2021 - 99,453 - 99,453 Total Governmental Funds 1,981,905 1,586,107 (1,981,905) 1,586,107 Business - Type Activities BAN Golf Course Improvements 2.60 11/15/2019 40,000$ -$ (40,000)$ -$ Total:2,021,905$ 1,586,107$ (2,021,905)$ 1,586,107$ - 179 -- 239 -- 241 -- 242 -- 243 -- 245 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 48 - The following is a summary of the changes in long-term debt for the year ended June 30, 2020: Bonds and Notes Payable Schedule -Governmental Funds Project Interest Rate (%) Outstanding at June 30, 2019 Issued Redeemed/ Refunded Outstanding at June 30, 2020 MWPAT Title V Septic Var 20,600$ -$ 10,400$ 10,200$ Police Station 3.89 165,000 - 165,000 - MWPAT Title V Septic 3.59 50,000 - 10,000 40,000 Land Acquisition 3.64 120,000 - 60,000 60,000 Land Acquisition 4.49 275,000 - 50,000 225,000 Land Acquisition 4.49 640,000 - 80,000 560,000 Land Acquisition 3.84 395,000 - 35,000 360,000 Road Betterments 3.84 40,000 - 20,000 20,000 Road Betterments 3.84 10,000 - 5,000 5,000 Road Betterments 3.00 25,000 - 5,000 20,000 Road Betterments 3.00 30,000 - 10,000 20,000 Road Betterments 2.5 - 4.0 70,000 - 10,000 60,000 Road Betterments 2.5 - 4.0 90,000 - 10,000 80,000 School Renovations 2.5 - 4.0 2,465,000 - 145,000 2,320,000 Road Betterments 2.5 - 4.0 1,595,000 - 135,000 1,460,000 Fire Station 2.25 -5.00 5,850,000 - 325,000 5,525,000 Road Repairs 2.25 -5.00 1,930,000 - 160,000 1,770,000 Library Parking Lot 2.25 -5.00 245,000 - 25,000 220,000 Road Betterments 2.25 -5.00 185,000 - 20,000 165,000 Road Betterments 2.25 -5.00 60,000 - 5,000 55,000 Road Betterments 2.92 95,000 - 10,000 85,000 Fire Station 2.92 5,700,000 - 300,000 5,400,000 Town Septage 2.92 565,000 - 65,000 500,000 Total Bonds and Notes Payable 20,620,600 - 1,660,400 18,960,200 Add: Unamortized Bond Premium 658,271 - 83,150 575,121 Total 21,278,871$ -$ 1,743,550$ 19,535,321$ - 180 -- 240 -- 242 -- 243 -- 244 -- 246 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 49 - The annual debt service requirements for principal and interest for Governmental bonds and notes outstanding at June 30, 2020 are as follows: Bonds and Notes Payable Schedule -Water and Golf Enterprise Funds Fiscal Year Principal Interest Total 2021 1,475,200$ 635,498$ 2,110,698$ 2022 1,380,000 572,230 1,952,230 2023 1,375,000 507,405 1,882,405 2024 1,365,000 450,405 1,815,405 2025 1,350,000 394,718 1,744,718 2026-2030 6,055,000 1,296,050 7,351,050 2031-2035 4,265,000 595,627 4,860,627 2036-2038 1,695,000 91,000 1,786,000 Total 18,960,200$ 4,542,933$ 23,503,133$ Project Interest Rate (%) Outstanding at June 30, 2019 Issued Redeemed/ Refunded Outstanding at June 30, 2020 Golf Course 3.92 770,000$ -$ 770,000$ -$ Water Mains 3.89 145,000 - 145,000 - Water Betterments - Slough Rd 3.64 245,000 - 35,000 210,000 Water Betterments - Fiddler's Ln 4.49 15,000 - 5,000 10,000 Land Acquisition 3 - 3.50 485,000 - 35,000 450,000 Water Offices/Garage 3.96 1,100,000 - 125,000 975,000 Well #6 3 - 3.50 2,000,000 - 135,000 1,865,000 Well Access Road 2.5 - 4.0 180,000 - 30,000 150,000 Water 2.5 - 4.0 705,000 - 45,000 660,000 Total 5,645,000$ -$ 1,325,000$ 4,320,000$ - 181 -- 241 -- 243 -- 244 -- 245 -- 247 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 50 - The annual debt service requirements for principal and interest for water and golf enterprise funds bonds and notes outstanding at June 30, 2020 are as follows: Loans Authorized and Unissued As of June 30, 2020, the Town has loans authorized and unissued as follows: Fiscal Year Principal Interest Total 2021 405,000$ 144,400$ 549,400$ 2022 405,000 129,880 534,880 2023 400,000 115,355 515,355 2024 395,000 101,020 496,020 2025 390,000 86,721 476,721 2026-2030 1,445,000 254,874 1,699,874 2031-2035 840,000 74,300 914,300 2036 40,000 1,000 41,000 Total 4,320,000$ 907,550$ 5,227,550$ Date Description Authorized Amount Road Repair & Resurfacing 5/5/2014 5,750,000$ Fire Station 11/16/2015 548,504 DPW Dump Truck 5/7/2018 33,305 DPW Building Roof 5/7/2018 250,000 Private Road Betterement North Pond 5/7/2018 21,276 Land Acquisition - WH Besse 5/7/2018 155,100 Tri Town Septic Demo 12/3/2018 33,131 Fuel Depot 5/6/2019 100,000 Golf Equipment 5/6/2019 180,000 7,071,316$ - 182 -- 242 -- 244 -- 245 -- 246 -- 248 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 51 - Changes in Long-term Liabilities The following is a summary of changes in long-term liabilities for the year ended June 30, 2020: The governmental activities long-term liabilities are generally liquidated by the general fund. Beginning Ending Current Governmental Activities:Balance Additions Reductions Balance Portion Bonds and notes payable 20,620,600$ -$ (1,660,400)$ 18,960,200$ 1,475,200$ Add: Unamortized Premiums 658,271 - (83,150) 575,121 77,393 Total Bond Payable 21,278,871 - (1,743,550) 19,535,321 1,552,593 Landfill postclosure care costs 234,500 79,200 - 313,700 38,814 Capital Leases 808,045 260,000 (253,271) 814,774 204,446 Postemployment benefits 14,526,753 214,799 - 14,741,552 - Net pension liability 24,662,369 - (1,485,422) 23,176,947 - Total governmental activities long-term liabilities 61,510,538$ 553,999$ (3,482,243)$ 58,582,294$ 1,795,853$ Beginning Ending Current Business-Type Activities:Balance Additions Reductions Balance Portion Postemployment benefits 1,782,920$ 26,363$ 1,809,283$ -$ Net Pension Liability 4,736,092 - (285,256) 4,450,836 - Bonds and notes payable 5,645,000 - (1,325,000) 4,320,000 405,000 Total business-type activities long-term liabilities 12,164,012$ 26,363$ (1,610,256)$ 10,580,119$ 405,000$ - 183 -- 243 -- 245 -- 246 -- 247 -- 249 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 52 - Overlapping Debt The Town pays assessments under formulas which include debt service payments to other governmental agencies providing services to the Town, (commonly referred to as overlapping debt). The following summary sets forth the long-term debt of such governmental agencies and the estimated share being financed by the Town as of June 30, 2020: Total Long-Town's Town's Term Debt Estimated Indirect Agency Outstanding Share Debt Nauset Regional School District 2,800,000$ 46.42% 1,299,760$ Cape Cod Regional Technical High School 66,050,000 6.55% 4,326,275$ Barnstable County 22,991,188 4.67% 1,073,002 91,841,188 6,699,037 - 184 -- 244 -- 246 -- 247 -- 248 -- 250 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 53 - NOTE 10 – GOVERNMENTAL FUND BALANCE CLASSIFICATIONS The Town has classified its governmental fund balances with the following hierarchy. Nonmajor General Community Governmental Fund Preservation Funds Total Fund Balances Nonspendable: Permanent Fund Principal -$ -$ 150,388$ 150,388$ Restricted For: General Government - - 1,306,323 1,306,323 Public Safety - - 2,400,700 2,400,700 Education - - 359,727 359,727 Public Works - - 1,163,617 1,163,617 Human Services - - 224,017 224,017 Culture & Recreration - - 204,497 204,497 Employee Benefits - - 97,888 97,888 Bond Premium 208,061 - - 208,061 Community Preservation - 3,069,684 - 3,069,684 Expendable Trust Funds - - 144,606 144,606 208,061 3,069,684 5,901,375 9,179,120 Committed To: Continuing Appropriations General Government 1,049,952 - - 1,049,952 Public Safety 748,654 - - 748,654 Education 24,643 - - 24,643 Public Works 862,027 - - 862,027 Human Services 10,147 - - 10,147 Culture & Recreation 24,672 - - 24,672 Employee Benefits 1,819 - - 1,819 2,721,914 - - 2,721,914 Assigned To: Encumbered For: General Government 36,325 - - 36,325 Public Safety 18,167 - - 18,167 Education 51,385 - - 51,385 Public Works 1,611 - - 1,611 Human Services 800 - - 800 Employee Benefits 43,030 - - 43,030 151,318 - - 151,318 Unassigned General Fund 5,151,578 - - 5,151,578 General Stabilization Fund 2,535,242 - - 2,535,242 Nonmajor Governmental Funds - - (267,592) (267,592) Nonmajor Capital Projects Public Works - - (614,576) (614,576) Human Services - - (121,963) (121,963) 7,686,820 - (1,004,131) 6,682,689 Total Governmental Fund Balances 10,768,113$ 3,069,684$ 5,047,632$ 18,885,429$ ` - 185 -- 245 -- 247 -- 248 -- 249 -- 251 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 54 - NOTE 11 – STABILIZATION FUND The Town has established one fund where the Town has set aside amounts for emergency and capital needs. This fund consists of the following: The Stabilization fund is used to account for any appropriation, as approved by a 2/3 vote at the annual or special town meeting for additions or reductions to the fund. Any interest shall be added to and become part of the fund. The Stabilization fund balance is $2,535,242 as of June 30, 2020. The fund was established under chapter 40, sub-section 5B of the Massachusetts General Law. NOTE 12 – RISK FINANCING The Town is exposed to various risks of loss related to torts; theft of, damage to or destruction of assets; errors and omissions; injuries to employees; employee’s health and life; and natural disasters. Buildings are fully insured against fire, theft, and natural disaster to the extent that losses exceed $1,000 per incident. The fully insurable value of Town buildings and contents is $96,060,955. The Town is insured for general liability; however, Chapter 258 of the Massachusetts General Laws limits the Town’s liability to a maximum of $100,000 per claim in all matters except in actions relating to federal civil rights, eminent domain and breach of contract. Such claims are charged to the general fund. There were no such claims in 2020. The Town is a member of the Cape Cod Municipal Health Group, (CCMHG) which is a Massachusetts Municipal Joint Health Insurance purchase group. The Group includes thirteen Towns, six school districts, five fire districts, six water districts, one recreation authority, one education collaborative, Veterans Services of Cape Cod, Barnstable County, Barnstable County Retirement Association, Cape Light Compact, and Cape Cod Regional Transit Authority as participants. In addition, the Group entered into a Joint Negotiation Purchase of Health Coverage with the Dukes County Municipal Health Group which now consists of Dukes County Commissioners; the Towns of Chilmark, Edgartown, Gosnold, Oak Bluffs, Tisbury, West Tisbury, and Aquinnah; Martha’s Vineyard Refuse Disposal and Resource Recovery District; Martha’s Vineyard Commission; Martha’s Vineyard Land Bank Commission; Oak Bluffs Water District; Martha’s Vineyard Regional School District; Up-Island Regional School District; Martha’s Vineyard Charter School; and Martha’s Vineyard Transit Authority. Health benefits plans for active employees and non-Medicare eligible retirees consist of a traditional medical indemnity plan, two Preferred Provider Organization (PPO) plans and two Exclusive Provider Organization (EPO) plans. All active employee plans are self-funded with Blue Cross and Blue Shield of Massachusetts (BCBSMA) and Harvard Pilgrim Health Care (HPHC) as third party administrators. The Group offers six health plans for Medicare eligible retirees, which include two self-funded Medicare Supplement Medical plans with fully insured Medicare Prescription Drug Plans (PDP’s), one of which is administered by BCBSMA and one by HPHC, one fully insured Medicare Supplement plan with a PDP provided by Tufts Health Plan, one HMO Medicare wrap plan fully insured by BCBSMA, and two fully insured Medicare Advantage HMO plans, one of which is from BCBSMA and one from Tufts Health Plan. - 186 -- 246 -- 248 -- 249 -- 250 -- 252 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 55 - The Group has adopted a contributory dental insurance plan (self-funded) and a voluntary dental plan, which was premium based through June 30, 2007 and changed to a self funded basis effective July 1, 2007. These plans are administered by Delta Dental Plan of Massachusetts for a monthly administrative fee, based on the number of subscribers. Dental plans are optional for employees. Effective July 1, 2009 the group adopted a voluntary fully insured vision plan from EyeMed Vision Care. The vision plan is optional for employers, but employers may not offer both contributory and voluntary plans. The Master Health Plus, Blue Care Elect Preferred PPO plan, Network Blue EPO plan, and Medex 2 plan are on a claims-paid basis, and are administered by Blue Cross Blue Shield of Massachusetts for a monthly administration fee based on the number of individual, single parent/single child, and family plan subscribers for that particular month. Medex 2 is combined with a fully insured Medicare PDP provided by Blue Cross Blue Shield and called Blue Medicare RX. The Harvard Pilgrim EPO Plan, Harvard Pilgrim PPO plan, and Harvard Pilgrim Health Care Medicare Enhance plan (Medical Portion) are on a claims-paid basis, and are administered by Harvard Pilgrim Health Care for a monthly administration fee based on the number of individual and family plan subscribers for that particular month. Medicare Enhance is combined with a fully insured PDP from Aetna Medicare RX Plan. On July 1, 2014 the Group joined with two other Massachusetts municipal joint purchase groups to create the first Massachusetts Municipal Reinsurance Arrangement (MMRA). The policy year is July 1 through June 30. All participants share the same rates for coverage of claims exceeding $300,000 up to $800,000. There is no Aggregating Specific Deductible. If claims experience is below projections, participants are dividend eligible on a collective and proportional basis. Participating governmental entities have agreed to participate for a minimum of three years. In addition, the group has a specific excess medical and prescription drug claims reinsurance contract with an insurance carrier covering claims paid in excess of $800,000 per individual. The policy period covers claims incurred within 12 months and paid within 24 months. The Group does not reinsure its Medex and HPHC Medicare Enhance Medical plans. The Group’s Board may deal with certified surpluses and deficits through the rate setting process and this is the preferred method. Alternatively, the Group may deal with certified surpluses and deficits by making direct distributions to members in the case of a certified surplus or may require direct payments from members in the case of a certified deficit. The Group provides health care coverage for employees that qualify for and select health care coverage as an employee benefit as well as retired employees. There are 195 Town of Brewster employees and 173 retirees/surviving spouses who participate in the Group’s health care programs. The Town contributes 75% of the premium cost for employees, and 50% of the premium costs for retirees and surviving spouses. As of June 30, 2020 the Cape Cod Municipal Health Group had total assets of $67,834,545 total liabilities of $11,150,737 (including $9,766,578 in estimated benefits obligations), and a total surplus of $56,683,808. - 187 -- 247 -- 249 -- 250 -- 251 -- 253 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 56 - NOTE 13 - POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS The GASB Standards for Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, requires the following disclosures in the financial statements related to the retiree medical, and life insurance benefits: Plan Description. The Town of Brewster other postemployment benefits plan “the plan” is a single- employer defined benefit healthcare plan administered by the Town of Brewster. The Plan provides medical, and life insurance benefits to eligible retirees and their spouses. The Town Meeting vote is the authority to establish and amend benefit provisions to the Town. The Town has accepted various sections of Massachusetts General Laws Chapter 32B to provide 50%of the premium cost of retirees’ health and life insurance costs. Funding Policy. The contribution requirements of plan members and the Town are established and may be amended by Town Meeting vote. The required contribution is based on projected pay-as-you-go financing requirements. For Fiscal Year 2020, total Town premiums plus implicit costs for the retiree medical program was $791,361. The Town also made a contribution to an OPEB Trust for $200,000 for a total contribution during the measurement period of $991,361 to be reported on the financial statements for the fiscal year ending June 30, 2020. The Commonwealth of Massachusetts passed special legislation that has allowed the Town to establish a postemployment benefit trust fund and to enable the Town to begin pre-funding its other postemployment benefits (OPEB) liabilities. During 2020, the Town prefunded future OPEB liabilities totaling $200,000 by contributing funds to the other postemployment benefit fund in excess of the pay as you go required contribution. These funds are reported with the Fiduciary funds financial statements. As of June 30, 2020, the balance of this fund totaled $2,199,890. GASB Statement #75 – OPEB Employer Financial Reporting Summary of Significant Accounting Policies – For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB and OPEB expenses, information about the fiduciary net position of the Plan and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the Plan. For this purpose, the Plan recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value. Measurement Date - GASB #75 requires the net OPEB liability to be measured as of a date no earlier than the end of the employer’s prior fiscal year and no later than the end of the employer’s current fiscal year, consistently applied from period to period. Accordingly, the net OPEB liability was measured as of June 30, 2020 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2018. - 188 -- 248 -- 250 -- 251 -- 252 -- 254 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 57 - Plan Membership – The following table represents the Plan’s membership as June 30, 2018: Active Members 181 Inactive members or beneficiaries currently receiving benefits 168 Total 349 Components of OPEB Liability – The following table represents the components of the Plan’s OPEB liability as of June 30, 2020: Total OPEB Liability 18,750,725$ Less: OPEB plan's fiduciary net position (2,199,890) Net OPEB Liability 16,550,835$ The OPEB plan's fiduciary net position as a percentage of the total OPEB liability 11.73% - 189 -- 249 -- 251 -- 252 -- 253 -- 255 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 58 - Significant Actuarial Methods and Assumptions – The plan’s total OPEB liability, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified, that was updated to June 30, 2020 to be in accordance with GASB Statement #75. Valuation Date:June 30, 2018 Actuarial Cost Method:Entry Age Normal Asset-Valuation Method:Market value Inflation:3.25% Discount rate 7.25% as of June 30, 2020 Investment Rate of Return 7.25% Salary Increases:Service-related increases for group 1 (excluding teachers) and group 2 employees: 6.00% decreasing over 11 years to an ultimate level of 4.00%. Service-related increases for group 4 employees: 7.00% decreasing over 8 years to an ultimate level of 4.50%. Service related increases for Teachers 7.5% decreasing over 20 years to an ultimate level of 4.0%. Healthcare trend rates: Cape Cod Municipal Health Group Nonmedicare: 0% for 1 year, then 7.0% decreasing by 0.25% each year to an ultimate level of 4.5% per year Medicare: 7.25% decreasing by 0.25% each year to an ultimate level of 4.5% per year Group Insurance Commision Medical/Prescription Drug 8.00% decreasing by 0.5% for 5 years, then by 0.25% for 2 years to an ultimates level of 5.0% per year. EGWP 5.00% Contributions Retiree contributions are expected to increase with respective trend shown above. Pre-Retirement Mortality: Healthy non-teachers RP-2014 Blue Collar Employee Mortality Table projected generationally with scale MP-2017 Healthy teachers RP-2014 White Collar Employee Mortality Table projected generationally with scale MP-2016 Post-Retirement Mortality: Healthy non-teachers RP-2014 Blue Collar Healthy Annuitant Mortaity Table projected generationally with scale MP-2017 Healthy teachers RP-2014 White Collar Healthy Annuitant Mortality table projected generationally with Scale MP-2016. Disabled non-teachers RP-2014 Blue Collar Healthy Annuitant Mortality Table set forward one year projected generationally with scale MP-2017 Disabled teachers RP-2014 Healthy Annuitant Mortality Table set forward four years and projected generationally with Scale BB2D from 2014 - 190 -- 250 -- 252 -- 253 -- 254 -- 256 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 59 - Development of Long - Term Rate The long-term expected rate of return on OPEB plan investments was determined using a building block method in which expected future rates of return (expected returns, net of inflation) are developed for each major asset class. These returns are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation as of June 30, 2020 and projected arithmetic real rates of return for each major asset class, after deducting inflation, but before investment expenses, used in the derivation of the long-term expected investment rate of return assumption are summarized in the following table. Long-Term Target Expected Real Allocation Rate of Return Domestic equity 21.00%6.15% International developed markets equity 13.00%6.78% International emerging markets equity 5.00%8.65% Core fixed income 15.00%1.11% High- yield fixed income 8.00%3.51% Real Estate 10.00%4.33% Commodities 4.00%4.13% Hedge fund, GTAA, Risk parity 11.00%3.19% Private equity 13.00%9.99% Total 100.00% Asset Class Discount Rate – The discount rate used to measure the total OPEB liability was 7.25% as of June 30, 2020. The OPEB plan fiduciary net position was projected to be available to make all projected future benefits payments of current plan members. Therefore, the long – term expected rate of return on OPEB plan investment was applied to all periods of projected benefit payments to determine the OPEB liability. - 191 -- 251 -- 253 -- 254 -- 255 -- 257 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 60 - Changes in the Net OPEB Liability Total OPEB Plan Fiduciary Net OPEB Liablity Net Position Liability (a)(b)(a) - (b) Balance at June 30, 2019 18,270,997$ 1,961,324$ 16,309,673$ Charges for the year: Service cost 542,478 - 542,478 Interest 1,335,290 - 1,335,290 Changes in assumptions (606,679) - (606,679) Net Investment Income - 38,566 (38,566) Employer Contributions - 991,361 (991,361) Benefit payments, including refunds of member contributions (791,361) (791,361) - Net Changes 479,728 238,566 241,162 Balance at June 30, 2020 18,750,725$ 2,199,890$ 16,550,835$ Increase (Decrease) Sensitivity of the net OPEB liability to changes in the discount rate – The following table presents the Plan’s net OPEB liability, calculated using the discount rate of 7.25% as well as what the net OPEB liability would be if it were calculated using a discount rate that is 1 percentage- point lower (6.25%) or 1 percentage-point higher (8.25%) than the current rate. Current 1% Decrease Discount Rate 1% Increase (6.25%)(7.25%)(8.25%) Net OPEB liability 18,995,654$ 16,550,835$ 14,522,120$ Sensitivity of the net OPEB liability to changes in the healthcare trend rate – The following table presents the net other postemployment benefit liability, as well as what the net OPEB liability would be if it were calculated using a health care trend rate that is 1 percentage-point lower or 1 percentage-point higher. Current 1% Decrease Trend 1% Increase Net OPEB liability 14,055,130$ 16,550,835$ 19,628,732$ - 192 -- 252 -- 254 -- 255 -- 256 -- 258 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 61 - At June 30, 2020 the Town reported deferred outflows of resources and deferred inflows of resources related to other postemployment benefits of $500,934 and $5,056,272. The balances of the deferred outflows and inflows as of June 30, 2020 consist of the following: Deferred Deferred Outflows Inflows of Resources of Resources Total Difference between expected and actual experience 422,106$ -$ 422,106$ Changes of assumptions - (5,056,272) (5,056,272) Net difference between projected and actual earnings 78,828 - 78,828 Total Deferred Outflows (Inflows) of Resources 500,934$ (5,056,272)$ (4,555,338)$ Deferred Category The Town’s net deferred outflows of resources and deferred inflows of resources related to other postemployment benefits will be recognized in future years other postemployment benefits are as follows: Period Year ended June 30 Amount 2021 (1,472,763)$ 2022 (1,452,196) 2023 (1,450,329) 2024 (78,937) 2025 (101,113) Deferred Inflows/Outflows Recognized in Future Years (4,555,338)$ Changes of Assumption – None Changes in Plan Provisions - None - 193 -- 253 -- 255 -- 256 -- 257 -- 259 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 62 - NOTE 14 – PENSION PLANS A. Plan Descriptions The Town contributes to the Barnstable County Retirement Association (The Association), a multiple- employer, cost sharing contributory defined benefit pension plan, under Massachusetts General Law (MGL), Chapter 32, and is regulated by the Massachusetts Public Employee Retirement Administration Commission (PERAC). Substantially all employees are members of the Association except for public school teachers and certain school administrators. The Association issues a publically available audited financial report that may be obtained by contacting the association at 3195 Main Street Barnstable, MA 02630. The Town is a member of the Massachusetts Teachers’ Retirement System (MTRS), a cost-sharing multi- employer defined benefit plan. MTRS is managed by the Commonwealth of Massachusetts (Commonwealth) on behalf of municipal teachers and municipal teacher retirees. The Commonwealth is a nonemployer contributor and is responsible for 100% of the contributions and future benefit requirements of the MTRS. The MTRS covers certified teachers in cities (except Boston), towns, regional school districts, charter schools, educational collaboratives, and Quincy College. The MTRS is part of the Commonwealth’s reporting entity and the audited financial report may be obtained by visiting http://www.mass.gov/osc/publications-and-reports/financial-reports/. The MTRS report may also be obtained by contacting MTRS at One Charles Park, Cambridge, Massachusetts 02142-1206. Special Funding Situation The Commonwealth is a nonemployer contributor and is required by statue to make 100% of all actuarially determined employer contributions on behalf of the Town to the MTRS. Therefore, the Town is considered to be in a special funding situation as defined by GASB Statement No.68, Accounting and Financial Reporting for Pensions and the Commonwealth is a nonemployer contributor in MTRS. Since the Town does not contribute directly to MTRS, there is no net pension liability to recognize. The total of the Commonwealth provided contributions have been allocated based on each employer’s covered payroll to the total covered payroll of employers in MTRS as of the measurement date of June 30, 2019. The Town’s portion of the collective pension expense, contributed by the Commonwealth, of $1,651,872 is reported in the general fund as intergovernmental revenue and pension expense in the current fiscal year. The portion of the Commonwealth’s collective net pension liability associated with the Town is $13,621,740 as of the measurement date. The “Association” and the MTRS are contributory defined benefit plans and membership in both the “Association” and the MTRS is mandatory upon commencement of employment for all permanent, full- time employees. - 194 -- 254 -- 256 -- 257 -- 258 -- 260 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 63 - B. Benefits The Association and MTRS provide retirement, disability and death benefits to plan members and beneficiaries. Massachusetts Contributory Retirement System benefits are with certain exceptions, uniform from system to system. The Association provides for retirement allowance benefits up to a maximum of 80% of an employees highest three year average annual rate of regular compensation for those hired prior to April 2, 2012. For persons who became employees on or after April 2, 2012, average salary is the average annual rate of regular compensation received during the five consecutive years that produce the highest average, or, if greater, during the last five years (whether or not consecutive) preceding retirement. Benefit payments are based upon an employee’s age, length of creditable service, level of compensation, and group classification. Employees become vested after ten years of creditable service. Employees who become permanently and totally disabled for further duty may be eligible to receive a disability retirement allowance. The amount of benefits to be received in such cases is dependent on several factors, including whether or not the disability is work related, the employee’s age, years of creditable service, level of compensation, veterans’ status and group classification. Employees who resign from service are entitled to request a refund of their accumulated total deductions. Survivor benefits are extended to eligible beneficiaries of employees whose death occurs prior to or following retirement. Cost-of living adjustments granted between 1981 and 1997, and any increase in other benefits imposed by the Commonwealth of Massachusetts’ state law during those years are borne by the Commonwealth and are deposited in to the pension fund. Cost-of-living adjustments granted after 1997 must be approved by the Association and all costs are borne by the Association. C. Contributions Barnstable County Retirement Association Chapter 32 of MGL governs the contributions of plan members and member employees. Active plan employees are required to contribute to the Association at rates ranging from 5 to 9% and of their gross regular compensation. The percentage rate is keyed to the date upon which an employee’s membership commences. Employees hired on or after January 1, 1979, contribute an additional 2.0% of annual regular compensation in excess of $30,000. The member units are required to pay into the Association, a legislatively mandated actuarial determined contribution that is apportioned among the employers based on the covered payroll. The Town’s proportionate share of the required contribution for the year ended June 30, 2020 which was $2,431,289 and 21.67% of covered payroll, actuarially determined as an amount that when combined with plan member contributions, is expected to finance the costs of benefits earned by plan members during the year, with an additional amount to finance any unfunded accrued liability. - 195 -- 255 -- 257 -- 258 -- 259 -- 261 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 64 - D. Pension Liabilities, Pension Expense, Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions Pension Liabilities At June 30, 2020 the Town reported a liability of $27,627,783 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2019 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of January 1, 2020. Accordingly, updated procedures were used to roll back the total pension liability to the measurement date. The Town’s proportion of the net pension liability was based on a projection of the Town’s long-term share of contributions to the pension plan relative to the projected contributions of all participating members actuarially determined. At December 31, 2019, the Town’s proportion was 3.68% which was a slight increase from the last measurement. Pension Expense and Deferred Outflows/Inflows of Resources For the year ended June 30, 2020 the Town recognized pension expense of $3,595,266. At June 30, 2020 the Town reported deferred outflows and inflows of resources related to pensions of $4,074,345 and $2,394,744 respectively. The balances of deferred outflows and inflows as June 30, 2020 consist of the following: Deferred Deferred Outflows Inflows of Resources of Resources Total Difference between expected and actual experience -$ (232,878)$ (232,878)$ Changes of Assumption 3,211,919 - 3,211,919 Net difference between projected and actual investment earnings on pension plan investments - (1,651,076) (1,651,076) Contributions and proportionate share of contributions 862,426 (510,790) 351,636 Total Deferred Outflows (Inflows) of Resources 4,074,345$ (2,394,744)$ 1,679,601$ Deferred Category The Town’s net deferred outflows/inflows of resources related to pensions will be recognized in future pension expense are as follows: Period Year ended June 30 Amount 2021 441,358$ 2022 433,447 2023 971,093 2024 (403,685) 2025 237,388 Deferred Inflows/Outflows Recognized in Future Years 1,679,601$ - 196 -- 256 -- 258 -- 259 -- 260 -- 262 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 65 - E. Actuarial assumptions The total pension liability was determined by an actuarial valuation as of January 1, 2020, using the following actuarial assumptions, applied to all periods included in the measurement date that was rolled back to December 31, 2019: Valuation date……………………………… January 1, 2020 Actuarial cost method……………………… Entry Age Actuarial Cost Method. Amortization method……………………… Appropriations increase at 5.28% per year Projected salary increases…………………..3.25% Investment Rate of Return/Discount Rate…..7.15% (previously 7.375%) Cost of living adjustments………………… 3.0% of the first $18,000 Mortality Rates: Pre-Retirement……………The RP-2014 Blue Collar Employee Mortality Table projected generationally with Scale MP-2017 Healthy Retiree…………...The RP-2014 Blue Collar Healthy Annuitant Mortality Table projected generationally with Scale MP-2017 Disabled Retiree………….The RP-2014 Blue Collar Healthy Annuitant Mortality Table set forward one year and projected generationally with Scale MP-2017. Investment policy The Pension Plan’s policy in regard to the allocation of invested assets is established by PRIT. Plan assets are managed on a total return basis with a long-term objective of achieving a fully funded status for the benefits provided through the pension plan. - 197 -- 257 -- 259 -- 260 -- 261 -- 263 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 66 - F. Long-Term Expected Rate of Return The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the future real rates of return by the target asset allocation percentage, adding expected inflation and subtracting expected investment expenses and a risk margin. The target allocation (approved by the board) and projected arithmetic real rates of return for each major asset class, after deducting inflation, but before investment expenses used in the deviation of the long term expected investment rate of return assumption are summarized in the following table: Asset Class Target Allocation Long-Term Expected Real Rate of Return Domestic equity 21.00%6.15% International developed markets equity 13.00%6.78% International emerging markets equity 5.00%8.65% Core fixed income 15.00%1.11% High-yield fixed income 8.00%3.51% Real estate 10.00%4.33% Commodities 4.00%4.13% Hedge fund, GTAA, Risk parity 11.00%3.19% Private equity 13.00%9.99% Total 100.00% For the year ended December 31, 2019 the annual money weighted rate of return on pension Plan Investments, Net of Pension Plan Investment expense was 16.09%. The money weighted rate of return expenses investment performance, net of the investment expense, adjusted for the changing amounts actually invested. G. Discount Rate The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed plan member contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the actuarially determined contribution rate. Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long- term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. - 198 -- 258 -- 260 -- 261 -- 262 -- 264 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 67 - H. Sensitivity of the net pension liability to changes on the discount rate The following presents the net pension liability, calculated using the discount rate of 7.15%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (6.15%) or 1 percentage point higher (8.15%) than the current rate: 1% Decrease (6.15%) Current Discount Rate (7.15%) 1% Increase (8.15%) The Town's proportionate share of the net pension liability 36,331,941$ 27,627,783$ 20,315,287$ Detailed information about the pension plan’s fiduciary net pension is available in a separately issued Barnstable County Retirement Association financial report. NOTE 15 – COMMITMENTS AND CONTINGENCIES The Town participates in a number of federal award programs. However the Town is not subject to the provisions of the Single Audit Act Amendments of 1996, since the Town did not expend more than $750,000 of federal awards during the period ended June 30, 2020. These programs may still be subject to financial and compliance audits. Accordingly, the amount of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although it is believed the amount, if any, would not be material. The Town’s landfill was capped in 2000 by order of the Department of Environmental Protection (DEP). The Town is responsible for postclosure monitoring of the site for twelve years (11 years remaining), and the estimated liability has been recorded in the Statement of Net Position, Governmental Activities. The $313,700 reported as landfill postclosure liability at June 30, 2020 is based on what it would cost to perform all post-closure care at June 30, 2020. Actual costs may be higher due to inflation, changes in technology or changes in regulations. Various legal actions and claims are pending. Litigation is subject to many uncertainties, and the outcome of individual litigated matters is not always predictable. Although the amount of liability, if any, at June 30, 2020, cannot be ascertained, management believes any resulting liability should not materially affect the financial position at June 30, 2020. - 199 -- 259 -- 261 -- 262 -- 263 -- 265 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 68 - NOTE 16 – COVID-19 On March 10, 2020, the Massachusetts Governor declared a state of emergency in response to the coronavirus outbreak. The World Health Organization officially declared the novel Coronavirus (COVID- 19) a pandemic the following day. In an attempt to slow the spread of COVID-19, governments issued various stay at home orders that caused global economic shutdowns and substantial financial market impact. Starting in March 2020, the Governor continued to issue orders allowing governments to operate and carry out essential functions safely. These included modifying the state’s Open Meeting Law, issuing a stay-at-home order, and introducing a phased approach to reopening State businesses. The Town is considered an essential business and closed to the public, but departments remained operational and most employees continued to perform their daily duties. In Fiscal Year 2021 the Town has incurred unanticipated costs specifically related to the pandemic. On March 27, 2020 the United States Federal Government established the Coronavirus Aid, Relief and Economic Security (CARES) Act in response to the economic downfall caused by the COVID-19 pandemic. This Act requires that the payment of funds be used only to cover expenses that; are necessary expenditures incurred due to the public health emergency with respect to COVID-19. The Commonwealth and communities throughout the Commonwealth were awarded a portion of the federal funding. In addition to the funding from the CARES Act, there are several other federal and state grants available to help offset these unanticipated costs. The full extent of the financial impact cannot be determined as of the date of the financial statements. NOTE 17 – RESTATEMENT DUE TO A CHANGE IN ACCOUNTING STANDARDS During 2020, management has determined that it would be preferable to use the respective year-end as the measurement date for GASB Statement #75 to coincide with the reporting date of the financial statements. This resulted in a restatement of the governmental activities and business type activities beginning net position at June 30, 2019 to reflect this change. The resulting change in net position is detailed in the following table. Description Governmental Activities Business-type Activities Water Golf Total Net Position at June 30, 2019, as previously reported 43,668,673$ 13,859,712$ 10,436,573$ 3,423,139$ To adjust the beginning post employment benefits liability (982,384) 120,923 26,723 94,200 To adjust the beginning deferred outflows of resources related to post employment benefits liability (89,068) (10,932) (4,021) (6,911) Total Net Position at June 30, 2019, as restated 42,597,221$ 13,969,703$ 10,459,275$ 3,510,428$ Primary Government Business-type Activities Statement of Net Position - 200 -- 260 -- 262 -- 263 -- 264 -- 266 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 69 - NOTE 18 – IMPLEMENTATION OF NEW GASB PRONOUNCMENTS During fiscal year 2020, the following GASB pronouncements were implemented: The GASB issued Statement #84, Fiduciary Activities, was implemented in 2020. Management’s current assessment is that this pronouncement did not have a significant impact on the Basic Financial Statements. The GASB issued Statement #90, Majority Equity Interests – an Amendment of GASB Statements No.14 and No.61, was implemented in 2020. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #95, Postponement of the Effective Dates of Certain Authoritative Guidance, was implemented in 2020. Management’s current assessment is that this pronouncement did not have a significant impact on the Basic Financial Statements. The GASB issued Statement #96, Subscription-Based Information Technology Arrangements, was implemented in 2020. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. Future GASB Pronouncements: The GASB issued Statement #87, Leases, which is required to be implemented in 2021. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #89, Accounting for Interest Cost Incurred before the End of a Construction Period, which is required to be implemented in 2021. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #91, Conduit Debt Obligations – which is required to be implemented for reporting periods beginning after December 15, 2020. Earlier application is encouraged. The primary objectives of this statement is to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. . Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #92, Omnibus 2020, which is required to be implemented in 2022. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #93, Replacement of Interbank Offered Rates, which is required to be implemented in 2022. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. - 201 -- 261 -- 263 -- 264 -- 265 -- 267 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2020 - 70 - The GASB issued Statement #94, Public-Private and Public Partnerships and Availability Payment Arrangements, which is required to be implemented in 2022. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Service Code 457 Deferred Compensation Plans, which is required to be implemented in 2022. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. - 202 -- 262 -- 264 -- 265 -- 266 -- 268 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION BARNSTABLE COUNTY RETIREMENT ASSOCIATION JUNE 30, 2020 Schedule of the Town’s Proportionate Share of the Net Pension Liability December 31, 2019 December 31, 2018 December 31, 2017 December 31, 2016 December 31, 2015 December 31, 2014 Town's proportion of the net pension liability 3.68%3.72%3.68%3.47%3.60%3.62% Town's proportionate share of the net pension liability 27,627,783$ 29,398,461$ 25,055,361$ 24,381,943$ 22,672,955$ 20,436,149$ Town's covered-employee payroll 11,221,114$ 10,957,745$ 10,398,846$ 9,735,188$ 9,902,884$ 9,494,687$ Town's proportionate share of the net pension liability as a percentage of it's covered-employee payroll 246.21%268.29%240.94%250.45%228.95%215.24% Plan fiduciary net position as a percentage of the total pension liability 62.34%57.63%61.86%57.28%58.10%60.43% Note: This schedule is intended to present information for 10 years. Until a 10 year trend is compiled, information is presented for those years for which the information is available. See notes to Required Supplementary Information - 203 -- 263 -- 265 -- 266 -- 267 -- 269 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION BARNSTABLE COUNTY RETIREMENT ASSOCIATION JUNE 30, 2020 December 31 ,2019 December 31 ,2018 December 31 ,2017 December 31 ,2016 December 31 ,2015 December 31 ,2014 Actuarily determined contribution 2,421,198$ 2,342,130$ 2,197,453$ 1,967,090$ 1,946,029$ 1,885,218$ Contribution in relation to the actuarilly determined contribution (2,431,289) (2,342,130) (2,197,453) (1,967,090) (1,946,029) (1,885,218) Contribution deficency (excess)(10,091)$ -$ -$ -$ -$ -$ Town's covered-employee payroll 11,221,114$ 10,957,745$ 10,398,846$ 9,735,188$ 9,902,884$ 9,494,687$ Contribution as a percentage of covered - employee payroll 21.67%21.37%21.13%20.21%19.65%19.86% SCHEDULE OF TOWNS CONTRIBUTION Note: This Town schedule is intended to present information for 10 years. Until a 10 year trend is compiled, information is presented for those years for which the information is available. See notes to Required Supplementary Information - 204 -- 264 -- 266 -- 267 -- 268 -- 270 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION MASSACHUSETTS TEACHERS RETIREMENT SYSTEM JUNE 30, 2020 Schedule of the Commonwealth’s Collective amounts of the Net Pension Liability The Commonwealth of Massachusetts is a nonemployer contributor and is required by statue to make all actuarially determined employer contributions on behalf of the member employers which creates a special funding situation. Since the Town does not contribute directly to MTRS, there is no net pension liability to recognize. This schedule discloses the Commonwealth’s 100% share of the collective net pension liability that is associated with the Town; the portion of the collective pension expense as both revenue and pension expense recognized by the Town; and the Plan’s fiduciary net position as a percentage of total liability. Commonwealth's Town's Expense 100% Share of the and Revenue Plan Fiduciary Net Net Pension Recognized for the Position as a Liability Associated Commonwealth's Percentage of the with the Town Support Total Pension Liability 2020 13,621,740$ 1,651,872$ 53.95% 2019 12,597,747 1,276,599 54.84% 2018 12,722,094 1,327,842 54.25% 2017 13,320,299 1,358,758 52.73% 2016 12,323,157 999,518 55.38% 2015 9,511,918 660,839 61.64% Fiscal Year Note: This schedule is intended to present information for 10 years. Until a 10-year trend is compiled, information is presented for those years for which information is available. See notes to required supplementary information. - 205 -- 265 -- 267 -- 268 -- 269 -- 271 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION OTHER POSTEMPLOYMENT BENEFITS JUNE 30, 2020 Schedule of the Town’s Net OPEB Liability and Related Ratios June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 Total OPEB Liability Service Cost 542,478$ 1,010,441$ 1,032,989$ 1,200,462$ Interest 1,335,290 920,650 857,050 686,109 Differences between expected and actual experience - 1,117,981 844,215 - Changes of assumptions (606,679) (1,273,555) (6,891,871) (2,577,803) Benefit Payments (791,361) (707,276) (554,673) (530,788) Net Change in total OPEB liability 479,728 1,068,241 (4,712,290) (1,222,020) Total OPEB liability-beginning 18,270,997 17,202,756 21,915,046 23,137,066 Total OPEB liability-ending (a)18,750,725 18,270,997 17,202,756 21,915,046 Plan fiduciary net position Contributions-employer 991,361 807,276 609,673 605,788 Net investment income 38,566 106,780 125,456 199,756 Benefit payments (791,361) (707,276) (554,673) (530,788) Net change in plan fiduciary net position 238,566 206,780 180,456 274,756 Plan fiduciary net position - beginning 1,961,324 1,754,544 1,574,088 1,299,332 Plan fiduciary net position - ending (b)2,199,890 1,961,324 1,754,544 1,574,088 Town's net OPEB liability-ending (a)-(b)16,550,835$ 16,309,673$ 15,448,212$ 20,340,958$ Plan fiduciary net position as a percentage of total OPEB liability 11.73%10.73%10.20%7.18% Covered-employee payroll N/A 16,171,858 N/A 15,756,605 Plan's net OPEB liability as a percentage of covered-employee payroll N/A 100.85%N/A 129.09% Note: This schedule is intended to present information for 10 years. Until a 10-year trend is compiled, information is presented for those years for which information is available See notes to required supplementary information. - 206 -- 266 -- 268 -- 269 -- 270 -- 272 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION OTHER POSTEMPLOYMENT BENEFITS JUNE 30, 2020 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 Acuarially determined contribution 1,502,340$ 1,455,051$ 1,143,921$ 1,105,238$ Contributions in relation to the actuarially determined contribution (991,360) (807,276) (609,673) (605,788) Contribution deficiency (excess)510,980$ 647,775$ 534,248$ 499,450$ Covered-employee payroll N/A 16,171,858$ N/A 15,756,605$ Contributions as a percentage of covered- employee payroll N/A 4.99%N/A 3.84% Schedule of the Town's Contribution Note: This schedule is intended to present information for 10 years. Until a 10-year trend is compiled, information is presented for those years for which information is available. See notes to required supplementary information. - 207 -- 267 -- 269 -- 270 -- 271 -- 273 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION OTHER POSTEMPLOYMENT BENEFITS JUNE 30, 2020 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 Annual money-weighted rate of return, net of investment expense N/A N/A N/A 5.44% Schedule of Investment Return Note: This schedule is intended to present information for 10 years. Until a 10-year trend is compiled, information is presented for those years for which information is available. See notes to required supplementary information. - 208 -- 268 -- 270 -- 271 -- 272 -- 274 - TOWN OF BREWSTER NOTES TO REQUIRED SUPPLEMENTARY INFORMATION JUNE 30, 2020 Pension Plan Schedules A. Schedule of the Town’s Proportionate Share of the Net Pension Liability The Schedule of Town’s Proportionate Share of the Net Pension Liability details the allocated percentage of the net pension liability; the proportionate share of the net pension liability, and the covered employee payroll. It also demonstrates the net position as a percentage of the pension liability and the net pension liability as a percentage of covered payroll. B. Schedule of Town’s Contribution Governmental employees are required to pay an annual appropriation as established by PERAC. The appropriation includes the amounts to pay the pension portion of each member’s retirement allowance, an amount to amortize the actuarially determined unfunded liability to zero in accordance with the System’s funding schedule, and additional appropriations in accordance with adopted early retirement incentive programs. The appropriations are payable on July 1, and January 1. The Town may choose to pay the entire appropriation in July at a discounted rate. Accordingly, actual contributions may be less than the “total appropriation”. The pension fund appropriation is allocated to the Town based on covered payroll. C. Schedule of the Commonwealth’s Collective amounts of the Net Pension Liability The Commonwealth of Massachusetts is a nonemployer contributor and is required by statute to make all actuarially determined employer contributions on behalf of the member employers which creates a special funding situation. Since the Town does not contribute directly to MTRS, there is no net pension liability to recognize. This schedule discloses the Commonwealth’s 100% share of the collective net pension liability that is associated with the Town; the portion of the collective pension expense as both a revenue and pension expense recognized by the Town; and the Plan’s fiduciary net position as a percentage of the total pension liability. D. Changes in Plan Provisions – None Other Postemployment Benefits Schedules A. Schedule of the Town’s Net OPEB Liability and Related Ratios The Schedule of the Town’s Net OPEB Liability and Related Ratios presents multi-year trend information on changes in the plan’s total OPEB liability, changes in the plan’s net position, and ending net OPEB liability. It also demonstrates the plan’s net position as a percentage of the total liability and the plan’s net OPEB liability as a percentage of covered-employee payroll. B. Schedule of the Town’s Contribution The Schedule of the Town’s contributions includes the Town’s annual required contribution to the plan, along with the contribution made in relation to the actuarially determined contribution. The Town is not required to fully fund this contribution. - 209 -- 269 -- 271 -- 272 -- 273 -- 275 - TOWN OF BREWSTER NOTES TO REQUIRED SUPPLEMENTARY INFORMATION JUNE 30, 2020 C. Schedule of Investment Return The Schedule of Investment Return includes the money-weighted investment return on the Plan’s other postemployment assets, net of investment expense. D. Changes in Provisions - None - 210 -- 270 -- 272 -- 273 -- 274 -- 276 - ARTICLE I Water Conservation [Adopted 11-15-1999 FYTM, Art. 20] §112-1.Authority. This article is adopted by the Town under its police powers to protect public health and welfare and its powers under MGL c.40,§21 et seq.and implements the Town's authority to regulate water use pursuant to MGL c.41,§69B.This article also implements the Town's authority under MGL c.40,§41A,conditioned upon a declaration of water supply emergency issued by the Department of Environmental Protection. §112-2.Purpose. The purpose of this article is to protect,preserve and maintain the public health,safety and welfare whenever there is,in force,a state of water supply conservation or state of water supply emergency by providing for enforcement of any duly imposed restrictions, requirements,provisions or conditions imposed by the Town or by the Department of Environmental Protection. §112-3.Definitions. As used in this article,the following terms shall have the meanings indicated: PERSON —Any individual,corporation trust,partnership or association, or other entity. STATE OF WATER SUPPLY EMERGENCY —A state of water supply emergency declared by the Department of Environmental Protection under MGL c. 21G, §§15 through 17. STATE OF WATER SUPPLY CONSERVATION —A state of water supply conservation declared by the Town pursuant to §112-4 of this article. WATER USERS or WATER CONSUMERS —All public and private users of the Town's public water system,irrespective of any person's responsibility for billing purposes for water used at any particular facility. §112-4.Declaration of state of water supply conservation. The Town,through its Board of Water Commissioners,may declare a state of water supply conservation upon a determination by a majority §112-1 §112-4 :1 - 211 -- 271 -- 273 -- 274 -- 275 -- 277 - vote of the Board that a shortage of water exists and conservation measures are appropriate to ensure an adequate supply of water to all water consumers.Public notice of a state of water conservation shall be given under §112-6 of this article before it may be enforced. §112-5.Restricted water uses. §112-6.Public notification of state of water supply conservation: notification of DEP. Notification of any provision,restriction,requirement or condition imposed by the Town as part of a state of water supply conservation shall be published in a newspaper of general circulation within the Town,or by such other means reasonably calculated to reach and inform all users of water of the state of water supply conservation. Any restriction imposed under §112-5 shall not be effective until such notification is provided.Notification of the state of water supply conservation shall also be simultaneously provided to the Massachusetts Department of Environmental Protection. A.Declaration of a state of water supply conservation shall include one or more of the following restrictions,conditions,or requirements limiting the use of water as necessary to protect the water supply.The applicable restrictions,conditions or requirements shall be included in the public notice required under §112-6. (1)Odd/even day outdoor watering.Outdoor watering by water users with odd-numbered addresses is restricted to odd- numbered days.Outdoor watering by water users with even- numbered addresses is restricted to even-numbered days. Commercial,condominium and other multiple properties held under common ownership or management will be assigned an odd or even designation in writing by the Water Department. (2)Outdoor watering ban. Outdoor watering is prohibited. (3)Outdoor watering hours.Outdoor watering is permitted only during daily periods of low demand,to be specified in the declaration of a state of water supply conservation and public notice thereof. (4)Filling swimming pools.Filling of swimming pools is prohibited. (5)Automatic sprinkler use.The use of automatic sprinkler systems is prohibited. §112-4 §112-7 :2 - 212 -- 272 -- 274 -- 275 -- 276 -- 278 - §112-7.Termination of state of water supply conservation; notice. A state of water supply conservation may be terminated by a majority vote of the Board of Water Commissioners,upon a determination that the water supply shortage no longer exists.Public notification of the termination of a state of water supply conservation shall be given in the same manner required by §112-6. §112-8.State of water supply emergency; compliance with DEP orders. Upon notification to the public that a declaration of a state of water supply emergency has been issued by the Department of Environmental Protection,no person shall violate any provision, restriction,requirement,condition of any order approved or issued by the Department intended to bring about an end to the State of Emergency. §112-9.Enforcement; violations and penalties. This article shall be enforced by the Superintendent of the Water Department,by any member of the Water Commissioners,or by any member of the Police Department.Any person who violates this article shall receive a written warning which shall include the current restrictions and penalties.Any person who violates this article after receiving a written warning shall be sanctioned by a fine of $50 and by a fine of $100 for subsequent violation.Each day of a violation shall constitute a separate offense.Fines shall be recovered by the Town Clerk's office. §112-7 §112-9 :3 - 213 -- 273 -- 275 -- 276 -- 277 -- 279 - - 214 -- 274 -- 276 -- 277 -- 278 -- 280 - - 215 -- 275 -- 277 -- 278 -- 279 -- 281 - - 216 -- 276 -- 278 -- 279 -- 280 -- 282 - - 217 -- 277 -- 279 -- 280 -- 281 -- 283 - - 218 -- 278 -- 280 -- 281 -- 282 -- 284 - - 219 -- 279 -- 281 -- 282 -- 283 -- 285 - - 220 -- 280 -- 282 -- 283 -- 284 -- 286 - Motion to implement water restrictions per article 1 Water Conservation By Law adopted November 15, 1999. Restrictions will be mandatory and will only permit lawn irrigation on an odd / even basis and between the hours of 5:00 pm and 9:00 am. Odd numbered homes on odd numbered days and even numbered homes on even numbered days. Commercial and Municipal properties may be assigned odd or even days by the Superintendent as needed. Agriculture will be exempt from the ban and newly established landscapes may be granted exemption by the Superintendent. - 221 -- 281 -- 283 -- 284 -- 285 -- 287 - MANDATORY Water Restrictions - Please be advised that in response to the level 1 drought declaration and lower than average groundwater levels the Brewster Water Department has implemented mandatory odd/even watering schedule effective immediately. In response to the level 1 drought declaration (see USGS Chart below) and lower than average groundwater levels the Brewster Water Department will be implementing a mandatory odd/even watering schedule effective immediately. The odd/even watering schedule is based upon house number and calendar date. Properties with odd numbers may water on odd number calendar days and properties with even numbers may water on even number calendar days. Example: 53 is ODD, 54 is EVEN. Outdoor watering done during periods of water restriction shall occur between the hours of 5:00AM and 9:00PM. The Monomoy Lens, from which our groundwater is pumped, is recharged by precipitation events over the winter and early spring. The lack of precipitation this past winter has resulted in groundwater levels more than 2 feet lower than this time last year. With the warm summer months on the horizon the ability for precipitation to recharge the aquifer will quickly diminish as most of the precipitation that occurs will be evaporated before entering the groundwater table. The Brewster Water Department respectfully requests the support of our Residents and Business Community in implementing odd/even water conservation measures to ensure the future health and adequacy of our water supply. - 222 -- 282 -- 284 -- 285 -- 286 -- 288 - Helpful Hints for Lawn Watering Lawn irrigation is a significant part of our water demand during the summer months. Proper irrigation techniques conserve water and save you money. There are a number of easy steps to take that will help control water use. If you have an automatic lawn sprinkler system make sure it has a moisture sensor that is working to avoid unnecessary watering. Use a rain gauge or cat food can to monitor the amount of water you are applying to the lawn. A good soaking once or twice a week totaling about an inch of water should be sufficient. Adjust your watering if necessary to achieve this goal. Cut the lawn higher to promote deeper roots and to help prevent weeds. Keeping mower blades sharp limits grass blade damage which leads to disease and stress. A healthy grass needs less water!! - 223 -- 283 -- 285 -- 286 -- 287 -- 289 - Brewster Select Board May 24, 2021 •Established by MA legislature in 2018 to help 15 Cape & Island towns pay for wastewater infrastructure and water quality remediation projects (Chapter 337 of the Acts of 2018) to meet the obligations of the 208 Plan •Affiliated with existing state programs – Clean Water State Revolving Fund and Clean Water Trust •Funded through 2.75% additional surcharge added to all lodging transactions (traditional and short-term rentals) effective July 1, 2019 •Comprised of member representatives from each town – must be TA/M, Town staff, or Select Board •Cape Cod Commission provides support and technical assistance •Responsible for determining the subsidy allocation, including equitable distribution among participating towns for projects and debt relief •Developed and adopted regulations and bylaws in Fall 2020 •Project must be eligible for SRF funding to receive a subsidy from the CCIWPF •CCIWPF regulations specifically identify eligibility: •Innovative strategies and alternative septic systems •Drainage improvements •Projects to improve water quality in fresh water ponds •Brewster has never participated in SRF loan program •CCC is committed to assisting communities with SRF •25% subsidy for new eligible projects in equal installments over 4 years for Clean Water Trust loans •25% subsidy for pre-existing projects in equal installments over 10 years for already issued debt •Expense assumptions: •$65.9M in prior eligible debt – commitments made in April 2021 •Existing CWT loans ($30M in FY18; $65M in FY19; $24M in FY20; $86M in FY21) – commitments made in April 2021 •$60M/year in new loans in FY22+ •2% project cost annual escalator •Revenue assumptions: •$9.1M actual FY20 revenues •$15M estimated FY21 revenues •$17.4M projected FY22 revenues (+16% from FY21 estimates) •$19.1M projected FY23 revenues (+10% from FY22 projections) •2.5% projected revenue increases in FY24+ •.5% investment earnings •Brewster contributions to date: $1.4M •Likely annual contribution of ~$1M based on recent lodging tax data •Water Resource Planning - $75k/year (Free Cash @ Spring 2021 Town Meeting) •Captain’s Golf Course Fertilizer Impact Assessment (Nitrogen Leaching Rate Study) - $140k (Free Cash @ Spring 2021 Town Meeting) •Captain’s Golf Course Septic System Upgrade - $170k •Neighborhood Wastewater Facility (or Nitrogen Trade) - ~$6M •Road & Drainage Improvements - $200+k/year •Alternative/Innovative Septic Systems (Phosphorus Mitigation) - $6-10M •2.75% rooms tax on all lodging via CCIWPF, subject to disbursement of Management Board consistent with regulations & bylaws – current practice •Free Cash appropriations – current practice •2.75% rooms tax on all lodging via special act where Town would retain full control over revenues & expenditures – Town Meeting & State Legislature approval required •Up to 3% community impact fee on short-term rentals (only) via local option – Town Meeting approval required (35% of revenues collected must be spent on affordable housing or infrastructure) •Up to 3% Water Infrastructure Investment Fund (WIIF) tax on local property taxes – Town Meeting approval required •Work with Town staff/consultants to finalize list of upcoming Brewster water resource projects and associated costs •Determine SRF eligibility of Brewster projects with Cape Cod Commission •Decide on preferred approach to funding future Brewster water resource projects 1 Cape Cod and Islands Water Protection Fund FAQ Updated 1/28/2019 The Cape Cod and Islands Water Protection Fund was signed into law as part of the short term rentals bill by the Governor on December 28th: https://malegislature.gov/Laws/SessionLaws/Acts/2018/Chapter337 For information on the short term rental legislation implementation here is a link to the Department of Revenue’s FAQs: https://www.mass.gov/info-details/short-term-rentals-frequently-asked-questions The creation of the fund was a priority for the entire Cape & Islands Legislative Delegation. The delegation is hopeful the fund will bring significant state support to all participating municipalities in the region to address wastewater needs and environmental stewardship. This FAQ is our best attempt to provide information and answer questions relative to the intent of the law and its forthcoming implementation. Further guidance will be provided as it becomes available. Does Cape Cod have a problem with its water quality? Yes, there is a very serious problem. Cape Cod’s water quality is degrading and impaired due to excess nitrogen in embayments and water bodies. According to an October 2017 Cape Cod Times editorial, the peninsula’s 125,000 septic systems cause 85 percent of the nitrogen pollution in the region’s waters, followed by 10 percent caused by residential and commercial use of pesticides and storm runoff contributing 5 percent. The islands of Martha’s Vineyard and Nantucket face similar levels of nitrogen pollution. Available studies indicate that Cape Cod’s embayments and estuaries need a 87 percent reduction of nitrogen to meet U.S. Environmental Protection Agency (EPA) clean water standards. What is the effect of the current nitrogen pollution in our waters? Nitrogen pollution is depleting oxygen for fish, smothering eel grass and shellfish beds, and creating noxious mats of algae on beaches. Algae and bacteria proliferate by feeding on the nitrogen, choking the waterways with green and brown sludge and killing aquatic life. Excess nitrogen causes beach closures and marine habitat destruction, which threatens the shellfishing industry and tourist economy. Severe cases of nitrogen pollution have led to major fish kills in the Waquoit and Popponesset embayments on Cape Cod. - 224 -- 284 -- 286 -- 287 -- 288 -- 290 - 2 How did this happen? Cape Cod is a victim of its popularity and geology. Currently there are 125,000 septic systems across Cape Cod – which is 20 percent of the septic systems in the Commonwealth. Due to Cape Cod’s sandy and porous soil, nitrogen travels from septic systems and ends up in marine and fresh water ecosystems. Even when septic systems are removed, nitrogen remains in the soil and continues to impact Cape waters. In 1978, the wastewater plan for Cape Cod concluded that Title 5 septic systems were an adequate form of wastewater disposal for the region’s development. Therefore, towns chose not to install sewers when the federal government offered help to subsidize the cost. Unfortunately, the septic systems were not able to properly handle Cape Cod’s economic and development boom of the 1980s and 1990s, and, as a result, excessive loads of nitrogen in marine water have polluted the region’s water ecosystems. Due to the degraded water quality, there was a lawsuit filed by the Conservation Law Foundation in 2011 to enforce the Clean Water Act. What is the summary of the suit? The Conservation Law Foundation sued the EPA alleging that since 1978 the agency had violated its mandatory duty to require regular annual updates to the Cape Cod Regional 208 Wastewater Plan. The lawsuit alleged that the failure of the EPA to enforce the Clean Water Act resulted in severe nitrogen pollution to Cape Cod’s surface water, ponds and bays. What was the result of the lawsuit? In 2015, a settlement agreement was approved that, in part, had the Commonwealth of Massachusetts direct the Cape Cod Commission to work with the 15 Cape towns to create an updated 208 wastewater plan. The state also granted the Commission $3.35 million to update the areawide plan. In addition, the EPA approved the Commonwealth’s designation of all 15 Cape Municipalities as Wastewater Management Agencies. This means that all Cape Cod towns are legally mandated to develop and build wastewater management systems to clean- up nitrogen pollution, with the goal of ensuring the updated 208 Plan is effective on a regional basis. In effect, all towns are responsible for the Cape-wide clean-up. What is the current status of the legal settlement? The lawsuit was stayed as long as there was a proper update and implementation of an updated 208 Plan. - 225 -- 285 -- 287 -- 288 -- 289 -- 291 - 3 To meet the legal mandate, the Cape Cod Commission developed and drafted a comprehensive 208 Plan Update. It is a watershed-based approach to restore embayment water quality on Cape Cod. This plan was approved by Massachusetts Department of Environmental Protection (MassDEP), certified by Governor Charlie Baker in June 2015, and approved by the EPA in September 2015. Under the settlement, the EPA committed in 2015 to assess the actions taken in the first six years of the updated 208 Plan implementation to see if further action is needed. In addition, progress is being closely monitored by the Conservation Law Foundation, the plaintiff – insufficient action by Cape towns could lead to the plaintiff to petition the judge for court-ordered solutions. How much will the nitrogen pollution clean-up plan, also known as the “208 Plan Update” cost across Cape Cod? There is a very steep price tag for eliminating or reducing nitrogen pollution in Cape Cod waters – the estimate by the Cape Cod Commission is $4 billion over 50 years. Here is the breakdown of the $4 billion under the 208 plan: • Property taxpayers and businesses will pay for 50 percent of the clean-up, or $2 billion. • The State agreed to fund 25 percent, or $1 billion of the clean-up • The Federal Government is estimated to also pay 25 percent or $1 billion. What is the purpose of establishing the Cape Cod and Islands Water Protection Fund? The Cape Cod and Islands Water Protection Fund (CCIWPF) was created to capture $1 billion in state revenue to help Cape Cod towns pay for upgrading their wastewater plans. By assessing a 2.75% excise tax on traditional lodging and short term rentals, visitors to the region would help contribute toward the steep price of wastewater upgrades needed to accommodate the population surge during the summer season. Once realized, the fund will provide $1 billion in property tax relief to property owners and businesses toward the $4 billion price tag. The CCIWPF will help cover the cost of implementing Cape Cod’s comprehensive 208 Plan as well as offer Martha’s Vineyard and Nantucket a financial tool to help with their wastewater abatement plans. It is important to note that Martha’s Vineyard and Nantucket are not part of the EPA lawsuit settlement agreement. However, both islands have similar wastewater challenges, - 226 -- 286 -- 288 -- 289 -- 290 -- 292 - 4 so they were included in the CCIWPF to give them access to state revenue to help with their wastewater management plans. The CCIWPF was created by a diverse set of stakeholders including local officials, environmental groups, business leaders, the Cape Cod Chamber of Commerce, the Martha’s Vineyard Commission and the Cape and Islands Legislative Delegation. The CCIWPF will take significant steps to address a critical environmental problem, will help fulfill the legal agreement reached in the Conservation Law Foundation lawsuit vs. EPA, and will allow a billion dollars in property tax relief. What is the CCIWPF? The CCIWPF is a dedicated fund within the state’s Clean Water Trust set up to solely benefit communities on Cape Cod, Martha’s Vineyard, and Nantucket. The fund is administered by the existing Clean Water Trust and overseen by a management board comprised of representation from every member town from the region. Who are members of the CCIWPF? Under the law, each participating town appoints one member to the Cape Cod and Islands Water Protection Fund Management Board. Currently, all 15 Cape Cod towns are members of the CCIWPF Board due to the legal mandate to have an updated 208 Plan. The towns on Martha’s Vineyard and the town of Nantucket will become members once the towns have a wastewater management plan that is approved by MassDEP. How can towns on Martha’s Vineyard and the town of Nantucket join the CCIWPF? The provisions in the law, relevant to the town of Nantucket and the towns in Dukes County, states that any of those seven municipalities can opt-in to membership in the fund and begin assessment of the 2.75% excise tax on room occupancy in their town, if they have an active 208 Plan, or an approved “208 Plan equivalent” by the MassDEP. MassDEP will work with the six towns on Martha’s Vineyard and the town of Nantucket to establish a criteria for those towns to receive approval of an “equivalent” plan. Once MassDEP has approved their plan, a town is eligible to become a member of the CCIWPF Board. MassDEP will approve a town’s plan if the town makes the request to the agency and will work collaboratively with the municipality. When a town becomes a member of the CCIWPF, the town should then check with Jennifer Desimone at desimonej@dor.state.ma.us, who is with the Massachusetts Department of Revenue, to confirm when to commence the assessment of the excise tax. - 227 -- 287 -- 289 -- 290 -- 291 -- 293 - 5 How are members appointed to the CCWIPF Board? The law states that CCIWPF Board members are appointed by Board of Selectmen or Town Council and that an appointee can either be a town manager, town administrator or other municipally employed professional staff, or a member of that respective appointing authority, The executive director of the Cape Cod Commission, the executive director of the Martha’s Vineyard Commission and the town manager of the Nantucket shall serve as non-voting members of the board. The members of the board each serve a three year term. The members of the management board are tasked with selecting a member to serve as chairperson and vice-chairperson for a term established by a vote of the management board. How is the CCIWPF Board staffed? The Cape Cod Commission, in consultation with the Martha’s Vineyard Commission, is tasked with providing technical and administrative support to the board. The commissions may be compensated for its associated costs by a vote of the management board. What are the duties of the CCIWPF Board? The management board duties are limited to determining the method for subsidy allocation, including but not limited to, an equitable distribution among participating municipalities for projects and debt relief. The Board ensures that monies from the fund are spent only for the purposes listed in the law. Is there a process to ensure that revenue for projects and debt relief is evenly distributed to participating towns across the Cape and Islands? Yes, that responsibility will rest with the CCIWPF management board. What will be the sources of revenue for the fund? The initial source of revenue for the CCIWPF will come from a 2.75% excise tax that will be automatically imposed on rooms rented in a bed and breakfast establishment, hotel, lodging house, short term rental or motel located within a municipality that is a member of the CCIWPF. - 228 -- 288 -- 290 -- 291 -- 292 -- 294 - 6 The CCIWPF can also receive revenue from multiple sources, including the state and federal government via grants or appropriations, to improve water quality on Cape Cod, Martha’s Vineyard and Nantucket. How do I know when a 2.75% excise tax is assessed on my lodging establishment or short term rental? All 15 Barnstable County towns are already automatically enrolled in the CCIWPF and the 2.75% excise tax will be assessed on all vacation lodging rentals. The legislative intent was for the excise tax to automatically apply to a short-term rentals starting July 1, 2019 for which a rental contract was entered into on, or after, January 1, 2019. In addition, the excise would be applied to all traditional lodging establishment rentals for room rented starting July 1st.1 For more information on tax collection, please see the DOR FAQs: https://www.mass.gov/info-details/short-term-rentals-frequently-asked-questions Currently, Martha’s Vineyard and Nantucket are not members of the CCIWPF as they were not part of the 2011 Conservation Law Foundation lawsuit. Once these towns chose to opt-in to the CCIWPF, then the 2.75% excise tax will be assessed on all occupancy in the member towns. Why implement the additional 2.75% excise tax? With the steep price tag for the wastewater management plans, the Cape and Islands legislative delegation searched for a way to fund the Commonwealth’s commitment to fund $1 billion of the estimated $4 billion cost for clean-up on Cape Cod. The 2.75% additional excise is the same surcharge that the state has used to finance convention centers in Boston, Worcester, and Springfield. As an international tourist destination, towns on Cape Cod, Martha’s Vineyard, and Nantucket see a seasonal population influx that doubles—and in some cases triples—the cost of wastewater management solutions. The law draws on the reciprocal relationship between tourism and the environment to enable the region to address growing concerns around water quality by allowing municipalities on Cape Cod, Martha’s Vineyard, and Nantucket to use the proceeds of the 2.75% excise tax to contribute to the CCIWPF, which will provide an appropriate avenue to fund crucial wastewater infrastructure projects in the region. 1 The statute will be updated with specific language to ensure that July 1, 2019 is the date when all vacation lodging will start collecting the CCIWPF excise tax. - 229 -- 289 -- 291 -- 292 -- 293 -- 295 - 7 How will the revenue in the fund be disbursed? The Clean Water Trust, after receiving project approvals and recommendations from the Management Board of the Cape and Islands Water Protection Fund, will apply or disburse the revenue to recommended wastewater abatement projects. The revenue will provide subsidies and other assistance, which may include principal forgiveness, to local governmental units and other eligible borrowers in the payment of debt service costs on loans and other forms of financial assistance made by the trust for water pollution abatement projects in municipalities that are members of the fund. Amounts credited to the fund will be expended or applied only with the approval of the CCIWPF Management Board and in a manner determined by the board. Will the CCIWPF revenue replace or duplicate the Clean Water Trust revenue that towns or watersheds are already receiving or applying for their wastewater management plans? No. CCIWPF is meant to supplement any revenue received from the Commonwealth’s State Revolving Fund (SRF) – this distinction is critically important. The statute was written to ensure that current funding levels for the Cape Cod, Martha’s Vineyard and Nantucket would not be jeopardized. Proceeds of the fund cannot be used to offset or otherwise replace contract assistance funds or reserve funds used for pool financing. What is the existing SRF criteria and will that criteria change with the addition of the CCIWPF? The existing SRF selection criteria rate projects on the basis to which they resolve existing water quality problems and achieve regulatory compliance with water quality standards. Additional considerations are the extent to which a project is the result of an enforcement action, the degree to which the project reflects a regional or inter-municipal effort and the ability to the community to afford the rate impacts of the project. The CCIWPF does not impact upon the project selection criteria and has no effect on projects funded by the SRF. What sort of projects would qualify for funding? Is this only for pipes and pumps? The 208 Plan projects or suitable equivalent plans eligible for CCIWPF revenue are not limited only to pipes and pumps. Water pollution abatement projects that are eligible for subsidies and other assistance may include the utilization of innovative strategies and - 230 -- 290 -- 292 -- 293 -- 294 -- 296 - 8 alternative Title V technologies that result in nutrient reduction for marine and fresh waters. There is language in the law that specifically mentions projects can include innovative technologies and approaches such as aquaculture and dredging. With over 125,000 septic systems across the Cape and Islands, the legislation ensures that Title V upgrades and alternative septic technologies are also eligible for funding. What about the towns on the Cape Cod, Martha’s Vineyard and Nantucket that have addressed wastewater issues? A top priority for this proposal was to ensure that towns that implemented wastewater abatement projects before the Conservation Law Foundation lawsuit in 2011, or the passage of this statute, were not penalized for their advance planning. Therefore, the law allows for debt service by the CCIWPF to provide subsidies and other assistance with respect to debt incurred prior to the establishment of the CCIWPF in Barnstable, Chatham, Edgartown, Falmouth, Nantucket, Oak Bluffs, Provincetown, and Tisbury for water pollution abatement projects. What if a town does not want to participate? According to the law, a municipality that is a member of the CCIWPF, “…shall not withdraw from the fund until 1 year after the effective date of this act.” Once a year has passed, towns are allowed to opt-out by a two-thirds vote at a town meeting. However, if a town participates in the CCIWPF and receives financial assistance, it cannot leave until the financial arrangement is over. What if a town opts-out of the CCIWPF – can it participate at a later date? Any municipality that has withdrawn from the fund and votes, by majority vote of its legislative body, to return to the fund cannot receive money from the fund until at least two years from the date of its vote to do so. - 231 -- 291 -- 293 -- 294 -- 295 -- 297 - November 12, 2020 Cape Cod Town Managers and Administrators Cape Cod Select Board Chairs Barnstable Town Council President Members of the Cape Cod and Islands Water Protection Fund Management Board RE: Cape Cod and Islands Water Protection Fund Regulations Good afternoon, As you know, in 2018, the Massachusetts Legislature established the Cape Cod and Islands Water Protection Fund (CCIWPF) to help municipalities fund critical wastewater infrastructure and water quality remediation projects. The CCIWPF began collecting funds in July 2019 and, to date, the revenues deposited total more than $10 million. As members of the CCIWPF, each of your communities is represented on its Management Board. The Management Board is responsible for determining the method for allocating subsidies from the fund. At its October 7, 2020 meeting, the Management Board voted unanimously to adopt regulations that govern distribution of the funds. Adoption of these regulations was the result of months of work by the Management Board, in coordination with the Massachusetts Clean Water Trust, the Massachusetts Department of Environmental Protection, and the Cape Cod Commission. Attached is a copy of the regulations, along with a two-page summary that articulates the process and schedule by which communities can access funds. The Commission looks forward to continuing to provide administrative and technical support to the Management Board, and to the distribution of funds to support Cape Cod communities in addressing water quality challenges across the region. Please do not hesitate to reach out to me directly if you have any questions. Sincerely, Kristy Senatori Executive Director - 232 -- 292 -- 294 -- 295 -- 296 -- 298 - CAPE COD AND ISLANDS WATER PROTECTION FUND Summary of Regulations and Guidelines 1 In 2018, the Massachusetts Legislature established the Cape Cod and Islands Water Protection Fund (CCIWPF) to help Cape Cod and Islands towns pay for wastewater infrastructure and water quality remediation projects. The CCIWPF is part of the Clean Water State Revolving Fund (CWSRF) program, which authorizes the CCIWPF Management Board to grant subsidies for water pollution abatement projects undertaken by member communities. To reduce administrative burden, the CCIWPF is a dedicated fund within the state’s Clean Water Trust (CWT). As a result, municipalities must apply for and receive financing through the CWSRF, and act by certain state-imposed deadlines to secure a grant. The following is a summary of the CCIWPF program that the Management Board administers through its regulations. Member Municipalities and Management Board Composition The 15 Cape Cod municipalities are members of the CCIWPF. The Town of Nantucket and the towns within Dukes County may become members if and when they adopt an approved area-wide wastewater management plan under Section 208 of the federal Clean Water Act or an equivalent plan approved by the Massachusetts Department of Environmental Protection (MassDEP). The Management Board currently has 18 members. Each member municipality appoints one voting representative. The executive directors of the Cape Cod Commission and Martha’s Vineyard Commission and the Nantucket town manager are non-voting members. Members will be added as more municipalities join the CCIWPF program. Grants The Management Board provides grants to member municipalities for new projects. In some instances, the Board may also provide subsidies to member municipalities for debt incurred prior to the establishment of the fund in Barnstable, Falmouth, Chatham, and Provincetown (and in Nantucket, Edgartown, Tisbury, Oak Bluffs, if and when they become members). The grant is used to pay down the principal amount of a CWSRF loan for an eligible project. The Board applies the same formula to determine the grant amount for each project. Each year, eligibility for CCIWPF subsidies is determined by which member municipality projects appear on MassDEP’s publication of the Intended Use Plan (IUP) for the CWSRF program. The Board determines a “subsidy percentage” to apply to the principal of all projects costing over $1 million. The total monetary value of each grant equals the subsidy percentage times the final project cost, as included in the Project Regulatory Agreement (PRA) to be executed between the respective municipality and the CWT. The Board sets aside the amount allocated to each qualifying project in four installments, one in each of the four years after the Board grants its final approval. For projects costing less than $1 million, the Board doubles the subsidy percentage provided, while all other aspects of the process remain the same. Grants for pre- existing projects, as described below, will be determined by applying the subsidy percentage provided to all new projects in a given year to the principle amount of the loan still outstanding when the grant is awarded. Eligible Projects To be eligible for a grant, a project must be for a member municipality. In addition, the project must appear on the IUP for the year in which the Board makes its grants, or it must be a qualified “pre-existing project”: - 233 -- 293 -- 295 -- 296 -- 297 -- 299 - CAPE COD AND ISLANDS WATER PROTECTION FUND Summary of Regulations and Guidelines 2 i.e., a project for the current member municipalities of the towns of Barnstable, Falmouth, Chatham or Provincetown (and Nantucket, Edgartown, Tisbury, and Oak Bluffs should they become members), for which debt was incurred before the CCIWPF program was created in 2018. The Board may only award grants for projects that MassDEP determines are “water pollution abatement projects” under the federal Clean Water Act. Process and Timeline The Board will consider grants for projects appearing on the IUP. The Board will also consider grants for ongoing debt for pre-existing projects in member municipalities. If a qualifying municipality (i.e., Nantucket, Edgartown, Tisbury, and Oak Bluffs) with a pre-existing project becomes a member later, the Board will consider a grant for the pre-existing project at its first opportunity after the municipality becomes a member. Summarized below are the timelines and steps for grants to be considered in 2021. For each annual round of grant awards, the schedule will be similar, with the same deadlines for action each year for new projects that appear on the annual IUPs. On July 1, 2020, MassDEP solicited project evaluation forms for new projects. The solicitation period ended on August 21st. In January 2021, MassDEP will publish the IUP, which will list the projects eligible to receive CWSRF loans. Within 30 days of the IUP publication, the Board will notify municipalities of their eligibility for a CCIWPF grant; a municipality may withdraw its project from consideration for a grant within 30 days of receiving this notice. Within 60 days of the IUP publication date, the Board will meet to decide upon the subsidy percentage for eligible projects. In 2021, this will include all pre-existing projects for member municipalities. By June 30, 2021, the municipality must approve funding for the project through a town meeting or town council vote. By October 15, 2021, the municipality must submit a loan application; the CWT will issue a loan commitment by December 31st. After the municipality completes its procurement process, if necessary, MassDEP must issue a Project Approval Certificate, which it incorporates into a PRA with the municipality. This is an existing requirement to obtain a CWSRF loan. Within 30 days of the date of the fully-executed PRA, the Board will meet to grant its final approval of the final grant amount for a project. On or after the date of the PRA, the municipality must enter into the loan agreement with the CWT. This should happen by July 2022. - 234 -- 294 -- 296 -- 297 -- 298 -- 300 - 1 REGULATIONS OF THE CAPE COD AND ISLANDS WATER PROTECTION FUND MANAGEMENT BOARD Adopted October 7, 2020 1.0 Introduction and Purpose. The Cape Cod and Islands Water Protection Fund Management Board adopts these regulations pursuant to its authority under M.G.L. c. 29C, §§ 19 and 20. The Board 1 was established by the Enabling Act, which added two sections – §§ 19 and 20 – to M.G.L. c. 29C. The Enabling Act creates the Water Protection Fund and makes the Board responsible for determining the method for allocating subsidies from the fund, including, but not limited to, an equitable distribution among participating municipalities consistent with revenue deposited from each municipality into the fund. The Board also is responsible for ensuring that the Water Protection Fund is spent only for the purposes set forth in M.G.L. c. 29C, § 19. The Board’s regulations govern the manner in which the Board awards a subsidy to a water pollution abatement project, as defined in M.G.L. c. 29C and the Department of Environmental Protection’s regulation at 310 CMR 44.03. The Board’s regulations are to be construed and applied in conjunction with the Clean Water State Revolving Fund (SRF) Program established by M.G.L. c. 29C and 310 CMR 44.00 (DEP Selection, Approval and Regulation of Water Pollution Abatement Projects Receiving Financing Assistance from the State Revolving Fund). The Board can only use the Water Protection Fund to award subsidies to Participating Local Government Units, i.e., Local Government Units who are members of the Water Protection Fund under the Enabling Act. These subsidies are in addition to, not in place of, any financial assistance awarded under the SRF Program. The Water Protection Fund can be expended only with the Board’s approval and only for projects that have obtained all other approvals required by M.G.L. c. 29C. A broad array of projects are eligible for financing under the SRF Program and thus for subsidies from the Water Protection Fund. These projects include, but are not limited to, the use of innovative strategies and alternative septic system technologies, the completion and update of water quality and wastewater management plans, the construction of sewer collection systems and wastewater treatment plants, and the implementation of drainage improvements and water 1 Capitalized terms in Section 1.0 (Introduction and Purposes) have the meaning set forth in Section 2.0 (Definitions). - 235 -- 295 -- 297 -- 298 -- 299 -- 301 - 2 treatment programs to improve water quality in fresh water ponds and marine resources. The Board may keep “Information Releases” regarding the Projects that have been awarded Subsidies to help guide future projects. 2.0 Definitions. As used in these regulations, capitalized terms have the meanings set forth below. Where a definition is followed by a citation to 310 CMR 44.03, the definition is substantially the same as set forth in 310 CMR 44.03. Capitalized but undefined terms shall have the meaning set forth in M.G.L. c. 29C. “Board” means the Cape Cod and Island Water Protection Fund Management Board established by the Enabling Act. “Calendar Year Allocation” means the amount of the Water Protection Fund that, for a given calendar year, is conditionally committed to (a) Subsidies for Qualified Projects first appearing on the Intended Use Plan Project Listing published in the same calendar year as the year in which the Board makes conditional commitments to subsidize these Qualified Projects, (b) Pre-existing Projects considered in that same calendar year. “Cape Cod Commission” means the commission established pursuant to Chapter 716 of the Acts of 1989, as amended by Chapter 2 of the Acts of 1990, as further amended from time to time, which shall provide administrative and technical support to the Board. “Clean Water Act,” or “CWA” means the Federal Water Pollution Control Act, Public Law 92-500, 33 USC § 1251, et seq. (310 CMR 44.03) “Clean Water Trust” or “Trust” means the Massachusetts Clean Water Trust established by M.G.L. c. 29C. “Department” means the Massachusetts Department of Environmental Protection. (310 CMR 44.03) “Eligibility Notice” means a written notice from the Board, acting through the Cape Cod Commission, informing a Participating Local Government Unit that a Qualified Project or Pre-existing Project is eligible for a Subsidy. “Enabling Act” means Chapter 337 of the Acts of 2018, as amended by Chapter 5 of the Acts of 2019, codified in M.G.L. c. 29C, §§ 19 and 20. “EPA” means the United States Environmental Protection Agency. (310 CMR 44.03) “Intended Use Plan” means the annual plan submitted by the Trust to EPA pursuant to § 606(c) of the CWA which identifies the intended use of the amounts - 236 -- 296 -- 298 -- 299 -- 300 -- 302 - 3 available to the Water Pollution Abatement Revolving Fund as determined by the Trust and derived from the federal capitalization grant, state match amounts, loan repayments, investment earnings and any other moneys deposited by the Trust available to fund projects eligible for funding under Title VI of the CWA. The Intended Use Plan includes a project listing, a description of short and long term goals for the use of the funds, information on the activities to be supported, assurances for meeting certain Title VI requirements, and the criteria and method for the distribution of funds. (310 CMR 44.03) “Intended Use Plan Project Listing” means a listing of those projects identified by the Department for inclusion on the fundable portion of the Project Priority List pursuant to 310 CMR 45.05(2). (310 CMR 44.03) “Loan Agreement” means an agreement entered into between the Trust and a Local Governmental Unit pertaining to a loan or local governmental obligations. (310 CMR 44.03) “Loan Commitment” means a written commitment by the Trust to make a loan to a Local Governmental Unit to finance a project approved by the Department on terms consistent with the Department's Project Approval Certificate. (310 CMR 44.03) “Local Government Unit” or “Local Governmental Unit” means any town, city, district, commission, agency, authority, board or other instrumentality of the commonwealth or of any of its political subdivisions, including any regional local government unit defined in M.G.L. c. 29C, which is responsible for the ownership or operation of a Water Pollution Abatement Project and is authorized by a bond act to finance all or any part of the costs thereof through the issuance of bonds. (310 CMR 44.03) “Participating Local Government Unit” means a Local Government Unit that is or is part of a municipality that is a member of the Water Protection Fund pursuant to M.G.L. c. 29C, §§ 19 and 20. “Pre-existing Debt” means debt incurred prior to the enactment of the Enabling Act in connection with a Project apart from the Trust by a Participating Local Government Unit that is or is part of the towns of Nantucket, Edgartown, Tisbury, Oak Bluffs, Falmouth, Chatham and Provincetown, or is or is part of the city of Barnstable. “Pre-existing Project” means a project financed through Pre-existing Debt. “Project Approval Certificate” means the certificate issued by the Department to the Trust certifying that a project is approved for financing by the Trust and that the costs of the project are eligible for financial assistance pursuant to M.G.L. c. 29C, § 6. (310 CMR 44.03) - 237 -- 297 -- 299 -- 300 -- 301 -- 303 - 4 “Project Approvals” mean all approvals required for a Qualified Project by M.G.L. c. 29C, including the Loan Commitment, Loan Agreement, Project Approval Certificate, and Project Regulatory Agreement. “Project Priority List” means the annual list of projects prioritized to receive financial assistance pursuant to 310 CMR 44.00, as described in more detail in 310 CMR 44.05. “Project Regulatory Agreement” means an agreement between the Department and a Local Governmental Unit, executed and delivered to the Trust on or prior to the date of a loan from the Trust to the Local Governmental Unit to finance a Project approved by the Department, which includes a disbursement schedule, procedures for approval and payment of requisitions, conditions related to the borrower’s compliance with the Department’s regulations and other federal and state statutes and regulations applicable to the construction and operation of the Project, and provision for the Department’s supervision of the Project in accordance with 310 CMR 44.00. (310 CMR 44.03) “Qualified Project” means a Water Pollution Abatement Project undertaken by a Participating Local Government Unit and identified on the Intended Use Plan Project Listing after the enactment of the Enabling Act. “Section” means a section of these regulations unless followed by an express reference to a different law. “State Revolving Fund (SRF) Program” means the financial assistance program for Water Pollution Abatement Projects and drinking water projects as set forth in M.G.L. c. 29. “Subsidy” means a grant awarded by the Board to a Qualified Project or a Pre- existing Project to be paid using funds in the Water Protection Fund. “Term of Any Financial Assistance Award” means the period of time during which the Participating Local Government Unit pays off its debt to the Trust. “Uncommitted Funds” mean the available funds for the current year within the Water Protection Fund that are not committed to be (a) paid to a Participating Local Government Unit for a Qualified Project or Pre-existing Project previously approved for a Subsidy from the Water Protection Fund or (b) restricted as reserve, as established by Section 8.1. “Water Pollution Abatement Project” or “Project” means any abatement facilities, including without limitation rehabilitation of abatement facilities to remove, curtail or otherwise mitigate infiltrations and inflow, collection system, treatment works and treatment facilities as defined in M.G.L. c. 21, § 26A, and any eligible - 238 -- 298 -- 300 -- 301 -- 302 -- 304 - 5 facilities for implementation of a nonpoint source pollution control management program or estuary conservation and management plan pursuant to the CWA. (310 CMR 44.03) “Water Protection Fund” means the Cape Cod and Islands Water Protection Fund established by M.G.L. c. 29C, § 19. “Withdrawal Notice” means a written notice from a Participating Local Government Unit withdrawing its Qualified Project or Pre-existing Project from consideration for a Subsidy from the Water Protection Fund. 3.0 Form of Subsidy. 3.1. Grants Only. All Subsidies shall take the form of grants. The Board shall not use the Water Protection Fund to make loans to Participating Local Government Units for Qualified Projects or Pre-existing Projects. 3.2. Terms of Subsidy. Subsidy shall be provided as a grant for a Qualified Project allocated in equal annual installments over four years commencing from the Board’s vote to allocate the Subsidy according to the Project Regulatory Agreement and only for projects that have obtained all other Project Approvals required by M.G.L. c. 29C. The Subsidy process requires two steps, as described in Sectionos 5.0 and 6.0. At its annual meeting, or at a subsequent meeting called by the Chair, the Board, based on the estimated project costs identified in the published Intended Use Plan for that given year, shall make a preliminary percentage subsidy commitment to all Qualified Projects, provided that the same percentage subsidy shall be provided to all Qualified Projects with a project cost greater than $1 million equally in a given year. Projects with a project cost less than $1 million shall receive twice the annual percentage applied to projects over $1 million. The final allocation shall be approved by a vote of the Board using the percentage Subsidy commitment established based on the project costs identified in the Intended Use Plan multiplied by the total cost of a Qualified Project set forth in the Project Regulatory Agreement. The annual portion of the Subsidy shall be transferred from the Water Protection Fund to the Trust upon final approval by the Board and the Trust shall hold such amount in a segregated fund. The Trust shall apply such Subsidy to fund portions of a Qualified Project in lieu of making a permanent loan to the Participating Local Government Unit for such amount or shall be used to reduce the amount of any interim or permanent loan made by the Trust for such Qualified Project. 4.0 Qualifications for Subsidy. 4.1. Application. Consideration for a Subsidy does not require a formal application. The Board will rely on the expertise of the Department and - 239 -- 299 -- 301 -- 302 -- 303 -- 305 - 6 the Trust and their evaluations of a proposed Project under the SRF Program. 4.2. Water Protection Funding Qualification. When a Qualified Project first appears on the Intended Use Plan Project Listing, it shall automatically be eligible for a Subsidy, except as set forth in this section. Within 30 days of the Department’s publication of the Intended Use Plan, the Board, through the Cape Cod Commission, shall send an Eligibility Notice to all Participating Local Government Units with a Qualified Project on the Intended Use Plan Project Listing. The Participating Local Governmental Unit may opt out of consideration for a Subsidy by sending the Board a Withdrawal Notice within 30 days of receiving the Eligibility Notice. Unless the Board receives a Withdrawal Notice, the Qualified Project shall remain eligible for a Subsidy so long as it meets the requirements set forth in Section 6.0. 5.0 Board Meetings to Determine Subsidy Allocation. 5.1 Annual Meeting. The Board shall meet no less than once annually to allocate Subsidies. The annual meeting will be held within 60 days of the Department’s publication of the Intended Use Plan Project Listing. Additional meetings will be held within 30 days of execution of the final Project Regulatory Agreement to adopt final allocations. The Board’s Chair, in his or her discretion, may schedule additional meetings as needed for additional reasons that require action by the Board. 5.2 Commitments of Subsidies. At the annual meeting, or at a subsequent meeting called by the Chair, the Board shall make a contingent commitment to award a Subsidy for each Qualified Project first appearing on the Intended Use Plan Project Listing in that calendar year, unless the Board has received a Withdrawal Notice within the time frame required by Section 4.2. The commitment shall be contingent on the Qualified Project satisfying the requirements set forth in Section 6.0. 5.3 Amount of Subsidy Awarded for Qualified Projects. The Subsidy for each Qualified Project shall be stated as a percentage equally applied to all projects receiving initial subsidy determinations, as described in Section 3.2, and established at the time of the Departments publication of the Intended Use Plan for a given year. The final Subsidy dollar amount shall be based on a calculation of the percentage established above times the total cost of a Qualified Project set forth in the Project Regulatory Agreement. The Subsidy amount (the Subsidy percentage times the total Project cost as established in the Project Regulatory Agreement) shall be set at the time of the award, and shall not be adjusted except to the extent - 240 -- 300 -- 302 -- 303 -- 304 -- 306 - 7 the Project no longer qualifies as set forth in Section 7.3 or it is determined there is insufficient funding as set forth in Section 7.2.2 5.4 Subsidies for Pre-existing Projects. 5.4.1. Participating Local Government Units Only. The Board shall not award a Subsidy for a Pre-Existing Project unless (a) there are still amounts outstanding with respect to Pre-existing Debt at the time the Board considers making a commitment to grant a Subsidy; and (b) the obligor on such Pre-existing Debt is a Participating Local Government Unit. 5.4.2. Timing of Commitment. At its first Board meeting to approve Subsidies, the Board also shall consider Subsidies for Pre-existing Projects for Participating Local Government Units. For eligible towns or cities that become Participating Local Government Units after such meeting, the Board shall consider Subsidies for the applicable Pre-existing Projects in the first calendar year after such eligible Local Government Unit becomes a Participating Local Government Unit. The Board, through the Cape Cod Commission, shall notify Participating Local Government Units with Pre- existing Projects of their eligibility for a Subsidy at the same time and in the same manner as set forth in Section 4.2, and the Participating Local Government Unit likewise shall send a Withdrawal Notice within the time required by Section 4.2 if it does not wish to be considered for a Subsidy. At the written request of the Participating Local Government Unit, the Board, in its complete discretion, may defer consideration of a Subsidy for a Pre-existing Project to a subsequent calendar year. 5.4.3. Amount of Subsidy. The Board shall consider Subsidies for Pre- existing Projects on equal footing with Qualified Projects appearing on the Intended Use Plan Project Listing in the same calendar year. Subsidies for Pre-existing Projects shall be determined in the same manner as set forth in Section 5.3, provided that the Subsidy amount shall be a percentage of the outstanding loan amount at the time of the approval by the Board, as opposed to the total original project costs. 5.4.4. Nature of Commitment. Commitments made for Subsidies for Pre- existing Projects shall not be contingent on final approval under Section 6.1, but shall be subject to the funding condition set forth 2 For example, if the total Project costs approved by the Project Regulatory Agreement is $10 million and the Subsidy approved by the Board is 25%, the total Subsidy shall be $2,500,000, applied in four annual installments of $625,000. - 241 -- 301 -- 303 -- 304 -- 305 -- 307 - 8 in Section 7.2 and the calculations required for Section 8.2. Payment of subsidies for Pre-existing Projects shall commence in the calendar year in which the Board commits to the Subsidy. 6.0 Subsidy Commitment and Approval. 6.1. Contingent Commitment. For Qualified Projects eligible for an equal percentage Subsidy, as determined annually by the Board, the Board shall issue a contingent commitment in the first calendar year in which the Project appears on the Intended Use Plan Project Listing, unless the Board has received a Notice of Withdrawal for the Project. A contingent commitment means that the Subsidy is contingent upon the receipt of an executed Project Regulatory Agreement for the Project. 6.2. Final Approval. For a Qualified Project receiving a contingent commitment, the Board shall issue a final approval upon receipt of a fully executed Project Regulatory Agreement by the Cape Cod Commission. Final approval shall be granted by the Board based upon the project cost as appearing in the final Project Regulatory Agreement entered into by the Trust and the Participating Local Government Unit. 7.0 Conditions for Subsidy; Breach of Conditions. 7.1 No Agreement. The Board shall not require a Participating Local Government Unit to enter into an agreement with the Board. By accepting a Subsidy payment, the Participating Local Government Unit agrees that the terms of the Subsidy are governed by these regulations, as they may be amended from time to time, for the entire duration of the Trust loan. 7.2 Funding Condition. Each contingent commitment and each Subsidy is a commitment of future revenues from the Water Protection Fund solely to the extent available. The Board retains discretion to discontinue, reduce or suspend Subsidies if the Uncommitted Funds are insufficient to meet the total Subsidy commitments – both ongoing obligations for Subsidies awarded in prior years and new awards. When deciding to discontinue, reduce or suspend Subsidies, the Board shall treat all Qualified Projects and Pre-existing Projects as equally as practicable. 7.3 Breach of Conditions of Project Approvals. The Board will suspend or discontinue a Subsidy if the Participating Local Government Unit has breached any of the conditions of the Project Regulatory Agreement or Loan Agreement in a manner that causes the Trust to call back the loan, suspend the Participating Local Government Unit’s ability to draw down the loan funds, or require that the Participating Local Government Unit repay any loan funds previously provided. The Board shall compel a Participating Local Government Unit to pay back any Subsidy already - 242 -- 302 -- 304 -- 305 -- 306 -- 308 - 9 provided. The Board may, in its discretion, reinstate the Subsidy if the Participating Local Government cures its breach of the Project Regulatory Agreement or Loan Agreement in a manner that causes the Trust to reinstate the loan. 8.0 Management of Use of Water Protection Fund. 8.1 Reserve. In the first calendar year in which the Board makes contingent commitments to subsidize Projects, the Board may establish a reserve from uncommited funds in an amount that the Board, in its complete discretion and with assistance from a qualified financial consultant, determines is sufficient to ensure that the Water Protection Fund does not become insolvent due to variability in annual deposits to the Water Protection Fund. In each calendar year, prior to determining the Calendar Year Allocation, the Board, in its complete discretion, shall decide whether to restrict and/or utilize funds from the reserve. 8.2 Calendar Year Allocation. Each calendar year, the Board shall consider the amount of deposits into the Water Protection Fund and the amounts required to maintain sufficient reserves per Section 8.1 to determine and establish the amount of any Uncommitted Funds. The Board has complete discretion to determine the portion of the Water Protection Fund that comprises Uncommitted Funds, including discretion to withdraw funds from reserve so that they are deemed Uncommitted Funds. The Uncommitted Funds that the Board, in its discretion, determines are available in a given calendar year shall be the Calendar Year Allocation to be awarded to Participating Local Government Units for Qualified Projects first appearing on the Intended Use Plan Project Listing for that year and to Pre-existing Projects. The Board will monitor revenues and subsidies amongst member communities over the life of the fund and provide this information in the annual report. The Board may evaluate and amend these regulations from time to time. 9.0 Withdrawal from Water Protection Fund. 9.1 Withdrawal of Eligible Local Government Unit. If a Participating Local Government Unit obtains final approval of a Subsidy for a Qualified Project or is granted a Subsidy for a Pre-existing Project, it may not withdraw from the Water Protection Fund during the Term of Any Financial Assistance Award. 9.2 Reentry to the Water Protection Fund. A Local Government Unit that has withdrawn from the Water Protection Fund may rejoin the Water Protection Fund at any time after satisfying the requirements of M.G.L. c. 29C, §§ 19 and 20. In accordance with M.G.L. c. 29C, § 19, the Board shall not grant any subsidies to a Local Government Unit that returns to - 243 -- 303 -- 305 -- 306 -- 307 -- 309 - 10 the Water Protection Fund (thus becoming a Participating Local Government Unit) for a period of two years from the date on which the legislative body of the Local Government Unit voted to return to the Water Protection Fund. Tabled for Future Discussion and Potential Amendment of Regulations: The board, subject to a memorandum of understanding with the department of environmental protection, may direct the comptroller to transfer a specified amount not to exceed 10 per cent of the annual revenue deposited into the fund to the department for the department to contract with a regional planning agency, institution of higher education or non-profit corporation to evaluate and report on the efficacy of adaptive management measures to reduce nitrogen pollution of coastal waterways undertaken pursuant to an area wide wastewater management plan or a suitable equivalent plan, to monitor the water quality and watersheds of areas subject to the study and to support further assessment and water quality modeling to further refine area wide wastewater management plans or suitable equivalent plans in Barnstable and Nantucket counties and the county of Dukes County. See M.G.L. c. 29C, § 19. - 244 -- 304 -- 306 -- 307 -- 308 -- 310 - 1 BYLAWS OF THE CAPE COD AND ISLANDS WATER PROTECTION FUND MANAGEMENT BOARD ARTICLE I Definitions Section 1.1. Except as defined below, capitalized terms shall have the meaning ascribed to them by M.G.L. c. 29C, § 1. Section 1.2. As used in these B ylaws, the following terms shall have the following meanings: “Act” shall mean M.G.L. c. 29C, as amended by Chapter 337 of the Acts of 2018 and by Chapter 5 of the Acts of 2019, and as may be further amended. “Appointing Authority” shall mean the board of selectmen or town council in each municipality that is a member of the Fund. “Attendance Policy” shall mean the policy set forth in Section 11.3 of these Bylaws. “Audit Recipients” shall mean the chairs of the joint committee on environment, natural resources and agriculture and each representative and senator who represents at least one municipality in Barnstable, Dukes or Nantucket counties. “Board” shall mean the Cape Cod and Islands Water Protection Fund Management Board established by §§ 19-20 of the Act. “Code of Conduct” shall mean the standards set forth in Sections 11.1 and 11.4 of these Bylaws. “Committee” shall mean any committee, subcommittee, advisory board, or other subgroup or panel appointed by the Board under these Bylaws. “Conflict of Interest Law” shall mean G.L. c. 268A. “Department” shall mean the Massachusetts Department of Environmental Protection. “Ex-Officio Members” shall mean the executive director of the Cape Cod Commission, the executive director of the Martha’s Vineyard Commission, and the town manager of Nantucket. “Fund” shall mean the Cape Cod and Islands Water Protection Fund established by the Act. “Open Meeting Law” shall mean M.G.L. c. 30A, §§ 18-25. “Public Records Law” shall mean M.G.L. c. 66. - 245 -- 305 -- 307 -- 308 -- 309 -- 311 - 2 “Report Recipients” shall mean the chairs of the joint committee on environment, natural resources and agriculture and each representative and senator who represents at least one municipality in Barnstable, Dukes or Nantucket counties. ARTICLE II Name and Offices Section 2.1. Establishment. The Board is established to carry out the purposes set forth in §§ 19-20 of the Act. Section 2.2. Offices. The Board has its principal office at the office of the Cape Cod Commission, 3225 Main Street (Route 6A), Barnstable, Massachusetts 02630. Section 2.3. Official Website. The Board shall maintain a website to share information that the Board deems relevant to its purpose and procedures. The Board shall post the public notices and agendas for all public meetings and hearings on the website. Aside from posting these notices and agendas, the Board has complete discretion to determine what information to publish on the website. ARTICLE III Purpose and Powers Section 3.1. Purpose. The purpose of the Board is to fulfill the statutory duties set forth in the Act. Those duties include: (a) Ensuring that the Fund is spent only for the purposes set forth in M.G.L. c. 29C, § 19; (b) Determining the method for subsidy allocation, including, but not limited to, an equitable distribution among participating municipalities consistent with revenue deposited into the Fund from each municipality that is a member; (c) Considering and, where appropriate, approving expenditures and disbursements from the Fund as is consistent with the statutory authorization, including entering into a memorandu m of understanding with the Department to direct the comptroller to transfer an amount not to exceed 10% of the annual revenue deposited into the Fund for the Department to contract with a regional planning agency, institution of higher education or non-profit corporation to evaluate and report on the efficacy of adaptive management measures to reduce nitrogen pollution of coastal water ways undertaken pursuant to an area wide water quality management plan or a suitable equivalent plan, to monitor the water quality and watersheds of areas subject to the study, and to support further assessment and water quality modeling to further refine area wide wastewater management plans or suitable equivalent plans in Barnstable, Nantucket, and Dukes counties; (d) Maintaining itemized records of all receipts, expenditures, and disbursements from the Fund, producing and distributing an annual written report, and subjecting its records to - 246 -- 306 -- 308 -- 309 -- 310 -- 312 - 3 an annual audit by an independent certified public accountant, consistent with paragraphs 3 through 5 of § 20 of the Act. Section 3.2. The Board shall have all powers necessary and convenient to fulfill the purposes described above and any other purpose served by the Act. ARTICLE IV Members Section 4.1. Membership and Qualifications. The Act establishes the membership of the Board. The Board consists of one person appointed by the board of selectmen or town council in each municipality that is a member of the Fund. The appointee must be a member of its Appointing Authority, a town manager, a town administrator, or other municipally employed professional staff. The Board also includes the Ex-Officio Members. Section 4.2. Term. As established by the Act, with the exception of the Ex-Officio Members, each member of the Board shall serve a three-year term and may be reappointed for additional terms without any limit as to the number of terms an individual serves, regardless of whether the terms are successive or intermittent. The Cape Cod Commission shall keep a list of Board members and the dates on which their terms start and end. Each Board member shall be responsible for providing the Cape Cod Commission with the date on which he or she was appointed or reappointed. Section 4.3. Removal and Resignation. The Board shall not have the power to remove members, who are appointed by their Appointing Authority, but may, by majority vote, recommend to an Appointing Authority that its designated Board member be removed for good cause, which shall include, but not be limited to, failure to comply with the Attendance P olicy or the Code of Conduct. If a Board member chooses to resign, he or she must do so by tendering resignation to his or her Appointing Authority in a manner consistent with local board or council practices. Section 4.4. Vacancies. Vacancies shall be filled by the Appointing Authority and not the Board. In accordance with the Act, a new Board member shall be appointed to fill the vacancy for the remainder of the unexpired term of the vacant position. Section 4.5. Ex-Officio Members. The Ex-Officio Members shall be full participants in all public meetings and deliberations and may make comments, ask questions, and submit information to the same extent as any other Board member, but shall not make motions, second motions, or vote on any motions made by a voting member of the Board. The Ex-Officio Members may be members of any Committee and may make motions, second motions, and vote on any motions made by a member of the Committee. Section 4.6. Participating Non-Members. From time to time, the Board may vote to allow representatives of municipalities within Barnstable, Dukes, and Nantucket counties who are not members of the Fund to participate in Board meetings or in any Committee meetings on a non- voting basis. This participation shall be at the Board’s absolute discretion and may be limited as the Board deems appropriate. A participating representative of a non-member municipality shall - 247 -- 307 -- 309 -- 310 -- 311 -- 313 - 4 not make motions, second motions, or vote on any motions made by a Board member or Committee member, whichever is applicable. ARTICLE V Officers Section 5.1. Chairperson and Vice Chairperson. As required by the Act, the Board shall have a Chairperson and a Vice Chairperson. The Board may appoint other officers as the Board, in the exercise of its discretion, deems appropriate or convenient for fulfilling its duties and managing its responsibilities under the Act. Section 5.2. Appointment of Chairperson and Vice Chairperson; Term; Vacancies. The Chairperson and Vice Chairperson shall each be appointed for a one-year term, beginning on July 1 st and ending on June 30th of each year. In the event of a removal or resignation under Section 5.6 below, or in the event that the Chairperson or Vice Chairp erson is no longer able to carry out the duties of his or her office or is no longer qualified to serve on the Board, the Board shall appoint an interim chair for the remainder of the term of the position he or she is filling . Section 5.3. No Term Limits. An individual Board member may serve as Chairperson or Vice Chairperson for any number of one-year terms, whether successive or intermittent. Section 5.4. Duties of Chairperson. The Chairperson is responsible for setting the meeting schedule, establishing the agenda for each meeting, calling the meetings to order, presiding over the meetings, and speaking on behalf of the Board when needed. The Chairperson shall also be responsible for resolving any questions of procedure. If the Cape Cod Commission requires clarification or direction with respect to any administrative or technical support matters to be provided to the Board, the Chairperson shall be responsible for providing tha t clarification or direction, and the Chairperson’s directions shall take precedence over any inconsistent directions by other Board members. Section 5.5. Duties of Vice Chairperson. In the event that the Chairperson is not present at a meeting or is not able to fulfill his or her duties within the time required to take action, or in the event that the office of the Chairperson is not filled, then the Vice Chairperson shall act as the Chairperson. Section 5.6. Removal and Resignation. By a majority vote, the Board shall have the power to remove the Chairperson or Vice Chairperson in the event that the officer is not fulfilling his or her duties under these Bylaws or fails to comply with the Attendance P olicy or the Code of Conduct or other requirements of these Bylaws . The Chairperson or a Vice Chairperson may resign from his or her position at any time. - 248 -- 308 -- 310 -- 311 -- 312 -- 314 - 5 ARTICLE VI Committees and Designees Section 6.1. Power To Appoint Committees. The Board shall have the power to appoint Committees as necessary to fulfill its responsibilities under the Act. Committees shall consist of no less than five and no more than seven members of the Board. The Board may appoint alternate members to fulfill the responsibilities of a member of a Committee if that member is unavailable to act on a matter. Section 6.2. Committees and Designees. a. Executive Committee. The Board reserves the right to appoint an Executive Committee should the need arise, with membership and powers to be determined by a future vote of the Board. b. Bylaws and Regulations Committee. The Board shall appoint and maintain, as a standing committee, a Bylaws and Regulations Committee, which shall be responsible for preparing, for Board approval by a majority vote, the bylaws addressing internal governance matters and the regulations required by Article 10 of these Bylaws. The Bylaw and Regulations Committee shall reevaluate the bylaws no less than once every two years after the date on which the Board adopts the bylaws , and shall reevaluate the regulations no less than once every five years after the date on which the Board adopts the regulations. c. Powers of Committees. With the exception of the Executive Committee, which shall have the powers identified in a Board vote under Section 6.2.a. of these Bylaws, the powers of any Committee shall be limited to holding public meetings and hearings, investigating and researching matters within their scope, and making recommendations to the full Board for its consideration. d. Designees. The Board may appoint one or more Board members or other persons, including Cape Cod Commission staff, to act as a des ignee for purposes of attending meetings, or for purposes of attending other events and being a point of contact with governmental authorities or other organizations. ARTICLE VII Action by Board; Meetings Section 7.1. Official Actions. Except as stated in other provisions of these Bylaws or as otherwise allowed by law, the Board will take official actions solely through a majority vote at a public meeting in accordance with the Open Meeting Law . All references to a “majority vote” shall mean a majority vote of a quorum at a meeting. Wherever these Bylaws require or authorize the Board to act, a majority vote of members present or participating remotely is required, regardless of whether expressly stated, unless there is a clear statemen t to the contrary. - 249 -- 309 -- 311 -- 312 -- 313 -- 315 - 6 Section 7.2. Quorum. A quorum of the Board requires the presence of a simple majority of the voting membership of the Board. The Ex-Officio Members do not count for purposes of having a quorum. Section 7.3. Remote Participation. In accordance with the Open Meeting Law and the regulations at 940 CMR 29.10, as both may be amended from time to time, Board members shall be allowed to participate remotely in meetings of the full Board and of any C ommittee. In addition to the limitations imposed by the above-referenced state laws, a Board member may only participate remotely in a meeting if he or she is allowed to do so under the Attendance Policy. Section 7.4. Notice of Meetings. In accordance with 940 CMR 29.03(3)(b), the Board will publish notice of its meetings on its website as its official notice posting method. The Board shall file and post notice of its website address, as well as directions on how to locate notices on the website, in each city and town within the Barnstable, Nantucket and Dukes counties in the manner prescribed for local public bodies in that city or town. ARTICLE VIII Administration, Finance, and Record-Keeping Section 8.1. Fiscal Year. The Board’s fiscal year will be coterminous with the fiscal year of the Commonwealth of Massachusetts. Section 8.2. Official Records. The official records of the Board will be maintained by the Cape Cod Commission at the Commiss ion’s offices. The records will be retained and destroyed in accordance with applicable law for regional public bodies in accordance with Public Records Law. Section 8.3. Itemized Records. Paragraph 4 of Section 20 of the Act provides that the Board shall maintain complete itemized records of all receipts, expenditures and disbursements of the Fund in accordance with generally accepted accounting principles. The Board’s ability to maintain these records may depend on information supplied by other governmental bodies and officials within the Commonwealth. In the event that the other governmental bodies or officials do not supply the necessary information, the Chairperson shall notify them in writing. To the extent possible based on information in its possession, the Board shall nonetheless maintain itemized records and produce, with appropriate limitations noted, the annual report and audit report required by the Act in accordance with applicable timelines, unless an extension is agreed upon by the Board and either the Report Recipients or Audit Recipients, whichever is applicable. Section 8.4. Annual Report. The Cape Cod Commission shall be responsible for preparing the annual written report required by the Act for review and for submitting the annual report to the Report Recipients. As required by the Act, the annual report shall include, but not be limited to: (i) an account of revenue generated under section M.G.L. c. 64G, § 3C; (ii) itemized expenses of the Board; (iii) summaries of the projects funded through the Fund; (iv) an account of administrative expenses of the Cape Cod Commission and the Martha’s Vineyard Commission; - 250 -- 310 -- 312 -- 313 -- 314 -- 316 - 7 and (v) five-year projections relative to expected revenue and upcoming projects. The full Board shall review and approve the annual report prior to its submittal to the Report Recipients. Section 8.5. Annual Audit. The Board, which may act thr ough the Cape Cod Commission, shall be responsible for making arrangements for an annual audit by an independent certified public accountant, as required by the Act, and for submitting a copy of the annual audit report to the Audit Recipients. The full Board shall review and approve the audit report prior to its submittal to the Audit Recipients. Section 8.6. Reimbursement of Cape Cod Commission Expenses. By a majority vote, the Board may compensate the Cape Cod Commission for administrative and technical support and associated costs provided to the Board. The Cape Cod Commission may propose a budget for approval on an annual basis. The Board shall compensate the Commission for any costs set forth in the budget, if or as approved, but retains discretion with respect to costs not set forth in an approved budget. ARTICLE IX Execution of Instruments Section 9.1. Authorized Signatories. The Chairperson and the Vice Chairperson are authorized to execute agreements and other documents on behalf of the Board, provided that signature reflects the vote of the Board. Section 9.2. Designees. By majority vote, on either a general or a case-by-case basis, the Board may designate other persons to execute agreements and other documents on its behalf. The Cape Cod Commission shall include any such designation in the Board’s official records. Section 9.3. Electronic Signatures. Wherever a written instrument must be executed, an electronic signature, to the extent permitted by applicable law, shall be deemed a written signature. ARTICLE X Regulations Section 10.1. Regulations. The Board shall adopt regulations governing the method of allocating subsidies, and other matters that the Board, in its discretion, deems necessary or convenient to fulfilling the purposes of the Act. ARTICLE XI Code of Conduct Section 11.1. Non-Discrimination. In all of its dealings, the Board shall not discriminate against any individual or group for reasons of race, color, creed, sex, age, culture, national origin, marital status, sexual preference, mental or physical handicap, or any category protected by Massachusetts or federal law. - 251 -- 311 -- 313 -- 314 -- 315 -- 317 - 8 Section 11.2. Open Meeting Law Training and Conflict of Interest Training. Board members shall comply with all training requirements under the Open Meeting Law and the Confl ict of Interest Law. In accordance with the opinion of the State Ethics Commission, Board members are considered municipal officials for purposes of the Conflict of Interest Law . Board members are not be required to undergo separate training for their membership on the Board if they are in compliance with training requirements through their position as a municipal official in another capacity. The Cape Cod Commission shall be responsible for informing Board members about their training requirements and including all certificates and other required records of this training in the official records of the Board. Section 11.3. Attendance Policy. Board members are required to attend at least half of the meetings of the Board in a fiscal year in person. In the event that a Board member has not attended at least half of the Board meetings in person in a fiscal year, then the Chairperson shall send a letter to the Board member’s Appointing Authority identifying his or her attendance record and requesting his or her in-person participation. If the Chairperson is the Board member who has not attended at least half of the Board meetings in person, then the Vice Chairperson shall send this letter. Any Board member who did not attend in person at least half of the Board meetings for the prior fiscal year shall not be allowed to participate remotely in meeti ngs for the first six months of the current fiscal year. The provisions of this Attendance P olicy shall not apply to the Ex-Officio Members or to the meetings of any Committee. Section 11.4. Conduct of Official Business. Board members must treat all other persons, including members of the Board, non-voting participants, speakers, and members of the public, with respect. Board members shall demonstrate civil and professional behavior in all Board activities. Board members are responsible for being well informed of their duties and must recognize that the Board operates as a collective body, taking binding action only in public ly- posted meetings with a quorum of the Board present. Individual members cannot bind the Board. In the event that a Board member wishes to make a comment or state an opinion in his or her individual capacity, or on behalf of his or her Appointing Authority or municipality, the Board member shall make clear that the comment or opinion is not being made or expresse d in his or her capacity as a Board member. Section 11.5. Recourse for Violations of Code of Conduct. In the event that, in the opinion of the Chairperson, a Board member violates the Code of Conduct, then the Chairperson may send a letter to the Board member’s Appointing Authority identifying this violation. The Chairperson may recommend a course of action and may make official statements for inclusion in the official records of a particular matter, but the Appointing Authority otherwise retains discretion to address the violation or alleged violation in the matter it sees fit. In the event that, in the opinio n of a majority of the Board, the Chairperson, Vice Chairperson, any other officer, or any member of a Committee engages in conduct that violates the Code of Conduct, then, by a majority vote, the Board may remove the Chairperson or Vice Chairperson or other officer from office, or remove the Board member from any Committee he or she is assigned. Before any such vote, the Chairperson, Vice Chairperson, other officer, or Committee member shall have an opportunity to address the Board. - 252 -- 312 -- 314 -- 315 -- 316 -- 318 - 9 ARTICLE XII Effective Date; Amendments Section 12.1. Effective Date. These Bylaws shall take effect as of the date on which a majority of the Board votes to adopt them. Section 12.2. Amendment and Repeal. These Bylaws may not be amended, repealed, or altered except by a majority vote of the Board. The full text of any proposed amendment shall be placed in the meeting notice for any public meeting at which the amendment will be considered. ARTICLE XIII General Provisions Section 13.1. Conflict with Applicable Law. These Bylaws are adopted subject to any applicable law. Whenever these Bylaws may conflict with any applicable law, the conflict shall be resolved in favor of the law. Section 13.2. Invalid Provisions. If a provision of these Bylaws, or the applicability of the provision to a specific situation, is invalid or unenforceable, the provision shall be modified to the minimum extent necessary to make it or its application valid and enforceable, and the validity and enforceability of all other provisions of these Bylaw s and all other applications of any provisions will not be affected. - 253 -- 313 -- 315 -- 316 -- 317 -- 319 - DRAFT MEETING MINUTES CAPE COD AND ISLANDS WATER PROTECTION FUND MANAGEMENT BOARD 1/27/2021 Cape Cod Member Towns Barnstable Mark Ells, Town Manager Present Bourne James Potter, Selectman Present Brewster Ben deRuyter, Selectman Present Chatham Robert Duncanson, Health/Natural Resources Dir Present Dennis Elizabeth Sullivan, Town Administrator Present Eastham Jacqueline Beebe, Town Administrator Present Falmouth Peter Johnson-Staub, Assistant Town Manager Present (arr 4:18) Harwich Don Howell, Selectman Absent Mashpee Andrew Gottlieb, Selectman Present Orleans Kevin Galligan, Selectman Present Provincetown Richard Waldo, Department of Public Works Dir Present Sandwich Bud Dunham, Town Manager Present Truro Darrin Tangeman, Town Manager Present Wellfleet Justina Carlson, Selectman Present (arr 4:07) Yarmouth Tracy Post, Selectman Present Non-voting Ex-officio Members Cape Cod Commission Kristy Senatori, Executive Director Present Martha’s Vineyard Commission Adam Turner, Executive Director Absent Nantucket Elizabeth Gibson, Town Manager Absent Dukes County Towns’ Points of Contact Aquinnah Megan Ottens-Sargent, Citizen Volunteer Absent Chilmark Joan Malkin, Planning Board Member Absent Oak Bluffs Gail Barmakian, Selectman Absent Edgartown Gosnold Tisbury West Tisbury Summary of Discussion/Action Taken: The Management Board approved minutes from the 9/9/2020 and 10/7/2020 meetings and the Bylaws and Regulations Committee approved minutes from the 11/5/2020 meeting. The Board voted to amend the regulations at Section 3.2, appoint Richard Waldo to the Bylaws and Regulations Committee, award a contract to PFM Financial Advisors for financial support and development of subsidy recommendations, consider projects on the 2018, 2019, and 2020 Intended Use Plans for subsidy, and establish an Executive Committee. - 254 -- 314 -- 316 -- 317 -- 318 -- 320 - Documents Used/Received: Draft Minutes of the 9/9/2020 Management Board Meeting; Draft Minutes of the 10/7/2020 Management Board Meeting; Draft Minutes of the 11/5/2020 Bylaws and Regulations Committee Meeting; Amended Cape Cod and Islands Water Protection Fund Bylaws dated 11/5/2020; PFM Financial Advisors Proposal. Chairman Dunham called the meeting to order at 4:02 p.m. and announced that the meeting is being held virtually as allowed by Governor Baker’s Executive Order suspending certain provisions of the Open Meeting Law dated March 12, 2020. Mr. Dunham called the roll for attendance, which is noted above. Approval of Minutes Chairman Dunham said there were three sets of minutes to approve, including two for the full Board and one for the Bylaws and Regulations Committee. Tracy Post moved to approve the minutes of the 9/9/2020 Management Board meeting; seconded by Andrew Gottlieb. Ells, yes; Potter, yes; de Ruyter, yes; Duncanson, yes; Sullivan, yes; Beebe, yes; Gottlieb, yes; Galligan, yes; Waldo, abstain; Dunham, yes; Tangeman, abstain; Post, yes. Mr. Gottlieb moved to approve the minutes of the 10/7/2020 Management Board meeting; seconded by Robert Duncanson. Ells, yes; Potter, yes; de Ruyter, yes; Duncanson, yes; Sullivan, yes; Beebe, abstain; Gottlieb, yes; Galligan, yes; Waldo, yes; Dunham, yes; Tangeman, abstain; Post, yes. Mr. Gottlieb moved to approve the minutes of the 11/5/2020 Bylaws and Regulations Committee meeting; seconded by Mark Ells. Ells, yes; Gottlieb, yes; deRuyter, yes. Appointment of Bylaws and Regulations Committee Member Chairman Dunham noted Rae Ann Palmer’s retirement and, therefore, resignation from the Management Board. She served on the Bylaws and Regulations Committee, which now has a vacancy. Kevin Galligan moved to appoint Richard Waldo to the Bylaws and Regulations Committee; seconded by Mr. Duncanson. Ells, yes; Potter, yes; de Ruyter, yes; Duncanson, yes; Sullivan, yes; Beebe, yes; Gottlieb, yes; Galligan, yes; Waldo, yes; Dunham, yes; Tangeman, yes; Carlson, yes; Post, yes. Amendments to Cape Cod and Islands Water Protection Fund Regulations Chairman Dunham began by stating there is a proposed minor amendment to the regulations previously approved and asked Kristy Senatori to describe the changes. Ms. Senatori pointed to the redline version of the regulations that was shared with the Management Board in advance of the meeting. Ms. Senatori described the amendment, which includes a revision to section 3.2, Terms of Subsidy, which inserts “or equal to” in the section that describes the percentage subsidy awarded to projects less than $1 million. The revised text reads that project costs less than or equal to $1 million shall receive twice the percentage subsidy. She added that the amendment is clarifying and that the - 255 -- 315 -- 317 -- 318 -- 319 -- 321 - Bylaws and Regulations Committee met to discuss the amendment and voted to recommend full Board approval. Mr. Gottlieb moved to approve the regulations, as proposed; seconded by Mr. Ells. Ells, yes; Potter, yes; de Ruyter, yes; Duncanson, yes; Sullivan, yes; Beebe, yes; Gottlieb, yes; Galligan, yes; Waldo, yes; Dunham, yes; Tangeman, yes; Carlson, yes; Post, yes. Financial Advisor Chairman Dunham asked Ms. Senatori to provide an update on the process to select a financial advisor. Ms. Senatori said that the Commission issued a request for proposals for a financial advisor in December and PFM Financial Advisors was the sole respondent. She noted that the proposal was reviewed by Chairman Dunham, Vice-Chairman Galligan, Gail Coyne, Erin Perry, and herself. The review team contacted references who indicated satisfaction with support they provide, including that their team provides comprehensive reports and presents information clearly. She added that they have worked with the MA Clean Water Trust, MA State Treasurer’s Office, Massachusetts Water Resources Authority, as well as several State Revolving Fund (SRF) programs in other states. The firm has been providing financial advisory services for 45 years and their staff team includes expertise from their Memphis and Minneapolis offices, as well as their local Boston office. Ms. Senatori added that, if the Board votes to proceed with contracting, their contract would be for two years. They propose completing all tasks for both years for a total of $47,350. She stated that, based on the proposal and feedback from references, the review team suggests the Board move forward with contracting. The review team also suggests the contract include a not-to-exceed cost of $90,000 to allow for some flexibility in the event the Board would like to request additional assistance. The contract could be structured to include an additional task to allow for this additional assistance upon request and would be provided at the rates included in the PFM proposal. Ms. Senatori continued, stating that staff suggests directing PFM to consider the following projects when developing the 2021 funding recommendation: pre-existing debt from named communities in the legislation, projects on the Intended Use Plan (IUP) in 2018, 2019, and 2020, and 2021 draft IUP projects. She also suggested the Board establish an executive committee to, in part, work with staff and PFM to develop the 2021 funding recommendation. These actions will be discussed further in the following agenda items. Mr. Galligan moved to contract with PFM Financial Advisors for an amount not to exceed $90,000; seconded by Mr. Gottlieb. Ells, yes; Potter, yes; de Ruyter, yes; Duncanson, yes; Sullivan, yes; Beebe, yes; Johnson-Staub, yes; Gottlieb, yes; Galligan, yes; Waldo, yes; Dunham, yes; Tangeman, yes; Carlson, yes; Post, yes. 2018, 2019, and 2020 Clean Water Intended Use Plans Chairman Dunham introduced the agenda item and asked Erin Perry to discuss the 2018-2020 IUP projects. Ms. Perry noted that a number of communities have projects listed on IUPs that fell between when the legislation was passed creating the Water Protection Fund and when the regulations were adopted in late 2020. - 256 -- 316 -- 318 -- 319 -- 320 -- 322 - Ms. Perry noted that Chatham and Harwich have projects on the 2018 IUP; Bourne, Chatham, Orleans have projects on the 2019 IUP, Barnstable 2020. She added that staff suggest the Board consider authorizing consideration of projects on these IUPs for subsidy in 2021. If the Board chooses to do so, the Commission will direct PFM to incorporate that information into development of their subsidy recommendation. Mr. Gottlieb noted that this is a fair and equitable thing for the Board to do. When the legislation passed, the thought may have been that the following year we would have been providing subsidies, but it took us some time to get there. Peter Johnson-Staub expressed agreement with Mr. Gottlieb. He also noted that the Fund will provide subsidy for pre-existing debt, so it seems fair and equitable to consider the 2018-2020 IUP projects. Mr. Waldo expressed concern about the pre-existing debt and asked if the pre-existing debt needs to be SRF debt. Ms. Senatori said that the Commission is collecting information on pre-existing debt and that there are some intricacies to that question at the moment. She added that this may be something the Executive Committee, if established, could work through. Ms. Post asked if we should be authorizing consideration of the 2018-2020 IUPs if we do not have a full understanding of the pre-existing debt. Mr. Gottlieb replied and said that the projects on the IUPs under discussion now would not be considered pre-existing debt. He added that this will allow the financial advisor to include them in their subsidy modeling. This will help guide the Board’s discussions on actual subsidy awards. Mr. Waldo clarified that, today, we are just voting on consideration of the projects, but not any particular subsidy. Chair Dunham confirmed. Mr. Gottlieb moved to authorize consideration of projects listed on the 2018, 2019, and 2020 Clean Water Intended Use Plans for subsidy from the Water Protection Fund in 2021; seconded by Mr. deRuyter. Mr. Waldo confirmed that the Management Board will not review the projects themselves and Chair Dunham confirmed and stated that listing on the IUP is the threshold for consideration. Ells, yes; Potter, yes; de Ruyter, yes; Duncanson, yes; Sullivan, yes; Beebe, yes; Johnson-Staub, yes; Gottlieb, yes; Galligan, yes; Waldo, yes; Dunham, yes; Tangeman, yes; Carlson, yes; Post, yes. Establishment of an Executive Committee Chairman Dunham said that it may be appropriate to establish an Executive Committee and asked Ms. Senatori to discuss the potential structure and responsibilities further. Ms. Senatori noted there is a placeholder for an Executive Committee in the Management Board Bylaws, but one has not been established. She suggested the Executive Committee could work with the financial advisor on a subsidy recommendation for full Board consideration. Ms. Senatori suggested the membership could include approximately 5 members and that it include the chair, vice-chair, and subregional representation from the upper, mid, and lower/outer Cape. The term of members on the committee could align with the chair/vice-chair terms, which run through June 30, 2021. She suggested the Executive Committee could be tasked with developing recommendations for the full Board regarding the annual subsidies, Cape Cod Commission funding - 257 -- 317 -- 319 -- 320 -- 321 -- 323 - for administrative and technical support, and a Memorandum of Understanding with the Massachusetts Department of Environmental Protection for monitoring and modeling. Mr. Gottlieb moved to establish an Executive Committee with the duties and powers described; seconded by Mr. Ells. Ells, yes; Potter, yes; de Ruyter, yes; Duncanson, yes; Sullivan, yes; Beebe, yes; Johnson-Staub, yes; Gottlieb, yes; Galligan, yes; Waldo, yes; Dunham, yes; Tangeman, yes; Carlson, yes; Post, yes. Chairman Dunham asked that any members interested in participating express notice to Ms. Senatori. Mr. Gottlieb moved to authorize the Chair to appoint members to the Executive Committee; seconded by Mr. de Ruyter. Mr. Ells asked for clarity on how to express interest and Chairman Dunham said an e-mail to he and Ms. Senatori would suffice. Ells, yes; Potter, yes; de Ruyter, yes; Duncanson, yes; Sullivan, yes; Beebe, yes; Johnson-Staub, yes; Gottlieb, yes; Galligan, yes; Waldo, yes; Dunham, yes; Tangeman, yes; Carlson, yes; Post, yes. Local Technical Assistance Chairman Dunham asked Ms. Perry to discuss potential assistance the Commission could provide to communities by request. Ms. Perry noted that this is in response to comments from the Bylaws and Regulations Committee and the full Management Board that there are several communities in the region that have not applied for SRF loans in the past and that technical assistance for communities may be beneficial. Ms. Perry provided some examples of technical assistance the Commission could provide to support communities, including developing planning process and communication frameworks; supporting planning processes, including providing analytical tools, and assisting in technology selection, facilitation, monitoring protocols, and other elements; drafting scope of services documents for third-party contractors; assisting in the development of comparative cost information; navigating the permitting process; facilitating discussions regarding SRF project eligibility; navigating the SRF process, including application requirements and deadlines; and developing SRF application materials. Ms. Perry also noted that the Commission is responsible, as outlined in the legislation that created the Fund, for providing both administrative and technical support. If the Board would like the Commission to offer assistance to communities, it could be done in several ways. She provided some examples of how to structure the approach, including authorizing the Commission to provide assistance, on request; providing authorization on a request-by-request basis; authorizing the Commission to provide assistance up to an agreed upon funding allocation, with any requests that extend beyond that allocation being brought to the Board for authorization. Ms. Perry clarified that this assistance would be for future projects on future IUPs. Mr. Johnson-Staub asked if there would be a not-to-exceed cost associated with assistance. Ms. Perry said that would be up to the Board. Mr. Johnson-Staub noted that he is agreeable to the - 258 -- 318 -- 320 -- 321 -- 322 -- 324 - approach, but wants to reserve the majority of funds to subsidize projects. He suggested setting some parameters around the types of assistance to be provided. Mr. Duncanson expressed agreement with Mr. Johnson-Staub and suggested the assistance be directed at the SRF loan process, including the Project Evaluation Form and submittal. Mr. Potter expressed agreement with the prior speakers and asked what assistance would be provided that couldn’t be provided by a consultant. Mr. Galligan suggested the Executive Committee could work on a policy that describes the types of assistance and a strategy for funding the assistance, such as applying a certain percentage of the annual revenue. Mr. Ells supported Mr. Galligan’s suggestion to have the discussion on technical assistance with either the Executive Committee or the Bylaws and Regulations Committee. Member Reports Mr. Ells said that Barnstable is reviewing how other communities address the financial aspects of their Comprehensive Wastewater Management Plans. He said that they received their certificate from the Massachusetts Environmental Policy Act unit and are about to submit the plan to the Commission for a 208 consistency determination. He added that they have a proposed sewer assessment ordinance drafted, as well. He offered to work with communities who have questions about how to access SRF funds. Mr. Potter said that Bourne has spoken with Senator Cyr about potential amendments to the legislation that created the Fund to address the issue of Bourne’s Intermunicipal Agreement with Wareham. He said they are moving forward with their Comprehensive Wastewater Management Plan. He also added that they recently received a presentation from the Buzzards Bay Coalition regarding a potential outfall at Massachusetts Maritime Academy, which would serve as disposal for an expanded Wareham treatment facility. He said there has been considerable interest and feedback on that project. Mr. Duncanson said that Chatham has three sewer construction projects underway. He added that he was before the Board of Selectman last evening, asking for an additional $7 million to continue moving forward with wastewater projects. It was unanimously approved and will be on the Town Meeting warrant and the ballot. They have several additional projects in design, some of which will go out to bid in the fall. He added that he is also happy to offer assistance to communities with questions on the SRF process. Ms. Sullivan said that Dennis continues to meet with the Dennis-Harwich-Yarmouth Community Partnership. The Dennis Selectboard has voted to move forward with this partnership and conversations are ongoing. She noted that Dennis is also undergoing a peer review on the Swan Pond watershed and any impacts the proposed treatment facility may have on that watershed. She is hopeful that the phase 1 survey, design, and engineering will be on the upcoming Town Meeting warrant. - 259 -- 319 -- 321 -- 322 -- 323 -- 325 - Ms. Beebe said that Eastham is awaiting a draft watershed management plan. She also added that they are moving forward with a permeable reactive barrier test project. Mr. Johnson-Staub said that Falmouth is moving forward with an upgrade to the treatment plant and the Great Pond watershed sewering, in addition to alternative projects, including aquaculture and a permeable reactive barrier. In April, a design funding request will be before Town Meeting. Mr. Gottlieb said that Mashpee has the highest ranked project from the Cape on the Draft IUP. Mashpee is planning to go to Town Meeting for authorization for the treatment facility and associated collection infrastructure this spring. He added that Mashpee set aside 75% of the local option overnight stay tax for wastewater. This will fund a portion of the debt service. He anticipates going to the ballot with a debt exclusion, but one that is far less than the full cost of the project. He noted the town will be posting a position to manage the wastewater project for the town. Mr. Galligan said that the downtown collection system and treatment facility is roughly 20% complete. The next phase is Meetinghouse Pond and it is in design. He added that Orleans also set aside local option overnight stay tax for wastewater. Mr. Waldo said that Provincetown is currently in phase 5, expanding treatment and collection capacity. This phase should provide approximately a 15% increase in capacity. Ms. Carlson said that Wellfleet continues to work toward a watershed permit application. The spring Town Meeting warrant should include funding for a long-term budget for wastewater work. She added that innovative/alternative septic systems are a large component of their planning work. She also said that they received a MassWorks grant for an innovative/alternative system for a large-scale affordable housing project. Ms. Post said that Yarmouth was hesitant to earmark the full funds planned for wastewater, due to COVID impacts. She added that $5 million was approved at the fall Town Meeting to work on the Route 28 corridor, in coordination with the Massachusetts Department of Transportation. They hope to put wastewater pipe in the ground, while the Massachusetts Department of Transportation is doing roadwork. She said she anticipates the Dennis-Harwich-Yarmouth Community Partnership to be on the warrant for spring Town Meeting. Chairman Dunham said that Sandwich is still looking at whether Joint Base Cape Cod is going to be an option for a regional treatment facility. Sandwich continues to work with Mashpee and Barnstable to look at shared infrastructure options. The spring Town Meeting will forward some smaller components of the Comprehensive Water Resources Management Plan. New Business No new business was presented. Public Comment No public comment Adjourn - 260 -- 320 -- 322 -- 323 -- 324 -- 326 - Mr. Galligan moved to adjourn; seconded by Ms. Sullivan. Ells, yes; Potter, yes; de Ruyter, yes; Duncanson, yes; Sullivan, yes; Beebe, yes; Johnson-Staub, yes; Gottlieb, yes; Galligan, yes; Waldo, yes; Dunham, yes; Tangeman, yes; Carlson, yes; Post, yes. The meeting adjourned at 5:19 pm. - 261 -- 321 -- 323 -- 324 -- 325 -- 327 - POSTED: To view the posting date/time, please visit the Cape Cod and Islands Water Protection Fund Management Board’s official posting location at www.capecodcommission.org/meetingnotices Reasonable accommodations for people with disabilities are available upon request. Please contact the Cape Cod Commission at (508)362-3828 at least 24 hours in advance of the meeting; for Telecommunications Relay Services (TRS) dial 711. Caso estas informações sejam necessárias em outro idioma, por favor, contate o Coordenador de Título VI pelo telefone (508)744-1299 or Para serviços de retransmissão de telecomunicações, disque 711. Cape Cod and Islands Water Protection Fund Management Board Meeting Agenda DATE: WEDNESDAY, APRIL 14, 2021 TIME: 4:00 PM PLACE: VIRTUAL MEETING TO BE ACCESSED AS DETAILED BELOW Members of the public can join the meeting using one of the following methods: • Clicking on the zoom meeting link: https://capecodcommission.org/cciwpf/join If prompted for a passcode, enter: join • Going online to www.capecodcommission.org/cciwpf and clicking on “Join Virtual Meeting.” • Calling in to 1-929-205-6099 and entering meeting ID 962 3150 0800 Note: the meeting will be held by remote participation by the Cape Cod and Islands Water Protection Fund Management Board (CCIWPF) pursuant to Massachusetts Governor Charles D. Baker’s order suspending certain provisions of the open meeting law dated March 12, 2020. Detailed instructions on accessing the meeting are at www.capecodcommission.org/meetingnotices Phone participants should access materials in advance of the meeting. Please join the virtual meeting at least fifteen minutes before start time and call (508) 362-3828 if you have any issues. 1. Roll Call 2. Approval of Prior Meeting Minutes: 1/27/2021 3. Subsidy Models: PFM Financial Advisors will present several models for providing financial subsidies for water quality improvement projects in towns on Cape Cod, consistent with its regulations, as developed with guidance from the Management Board’s Executive Committee. Management Board members will have an opportunity to discuss the presentation and ask questions. The Management Board may vote to adopt model parameters and assumptions. 4. Subsidy Awards: The Management Board may vote to make contingent and final commitments to fund qualified projects listed on the 2018, 2019, 2020, and 2021 Intended Use Plans (list of projects available at this link). The Management Board may vote to award subsidies to qualified and eligible town projects for pre-existing debt in the towns of Barnstable, Chatham, Falmouth, and Provincetown. The Management Board may vote to direct the Cape Cod Commission, consistent with and as authorized by the regulations, to work with the Massachusetts Clean Water Trust on administration of subsidy awards and transfer of funds to the Clean Water Trust for disbursement to towns. 5. Member Reports: Members, including ex-officio members and non-member community representatives from Dukes and Nantucket Counties, will have an opportunity to provide comments and reports on local and regional water resources initiatives. - 262 -- 322 -- 324 -- 325 -- 326 -- 328 - 6. New Business: Topics not reasonably anticipated by the Chair more than 48 hours before the meeting. 7. Public Comment 8. Adjourn - 263 -- 323 -- 325 -- 326 -- 327 -- 329 - © PFM 1 Cape Cod and Islands Water Protection Fund Financial Planning Jessica Cameron, Lisa Daniel, Matt Schnackenberg Presented by PFM Financial Advisors LLC April 14, 2021 - 264 -- 324 -- 326 -- 327 -- 328 -- 330 - © PFM 2 Background We were hired in February to develop a recommendation for the Cape Cod and Islands Water Protection Fund Management Board for establishing annual subsidy levels for member community wastewater projects borrowed from the Massachusetts Clean Water Trust We have developed a model to provide available subsidy levels taking into consideration the: •Anticipated available monies in the Cape Cod and Islands Water Protection Fund (lodging excise taxes), •Eligible projects of member communities, both current and perspective, •Estimated interest earnings of the Fund PFM established a future forecast of excise taxes based upon the available history of lodging occupancy as well as other relevant factors and variables that might influence the trends (such as: seasonality, weather events, national travel trends, national economic factors influencing disposable income available for vacationing) PFM worked with the Commission and the Management Board’s Executive Committee to develop several “what-if” scenarios to inform a basis for model inputs and assist to derive the current and future subsidy levels - 265 -- 325 -- 327 -- 328 -- 329 -- 331 - © PFM 3 Considerations for the Management Board When determining the subsidy level, how should the Management Board define “affordable”? •Recommendation: establish a minimum funding level to serve as a Subsidy Stabilization fund: an amount that would be available as variables fluctuate, to smooth out the subsidy year over year. Example: Minimum fund balance shall not be less 50% and growing to 100% In addition, consider the ongoing resources necessary to maintain the Fund. How often should you reset the subsidy levels? •Recommendation: establish a frequency for which you would like to revisit the subsidy and adjust only if the available subsidy falls out of predefined boundaries Example: Following the IUP process, recalculate the available projected subsidy. Adjust the existing subsidy only if the available subsidy is X% greater than or less than the previous year. - 266 -- 326 -- 328 -- 329 -- 330 -- 332 - © PFM 4 Model Scenarios –input variables Base Case: Reflecting funds on hand, projected excise revenues, known and projected project levels for 40 years •Solve for 25% subsidy levels •Assumes subsidy is provided annually in equal installments over four years for the MCWT loans and over 10 years for the pre- existing debt Scenario 1 –Shorten Pre-Existing Debt Payment Period:Assumes subsidy for the pre-existing debt is over four years Scenario 2 –Larger 2021 Collection and Project Cost Growth: What if project costs exceed revenue growth? •Larger 2021 collections (+$1MM) •2022 annual collection growth rate drops to 10% from 16% Scenario 3 –Minimum Annual Collection Growth •Annual collection growth is reduced to 2% in 2022 and 2023 - 267 -- 327 -- 329 -- 330 -- 331 -- 333 - © PFM 5 Model Scenarios –Summary of Assumptions & Results Base Case Scenario 1 Scenario 2 Scenario 3 Funds on Hand (FY 2020 Collections)9,131,354$ 9,131,354$ 9,131,354$ 9,131,354$ 2021 Collections 15,000,000$ 15,000,000$ 16,000,000$ 15,000,000$ Investment Earnings 0.50%0.50%0.50%0.50% Annual Collection Growth 2022 16.00%16.00%10.00%2.00% 2023 10.00%10.00%10.00%2.00% 2024 and Thereafter 2.50%2.50%2.50%2.50% Set-Aside (Admin, Tech, Fin, etc.) 2021 5.00%5.00%5.00%5.00% Thereafter 10.00%10.00%10.00%10.00% Loan Volume Prior (Excludes MCWT)65,890,271$ 65,890,271$ 65,890,271$ 65,890,271$ 2018 30,389,325$ 30,389,325$ 30,389,325$ 30,389,325$ 2019 65,394,593$ 65,394,593$ 65,394,593$ 65,394,593$ 2020 24,623,835$ 24,623,835$ 24,623,835$ 24,623,835$ 2021 86,731,000$ 86,731,000$ 86,731,000$ 86,731,000$ Thereafter > $1MM 58,000,000$ 58,000,000$ 58,000,000$ 58,000,000$ <= $1MM 2,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ Subsidy Payments Prior Debt 10 Years 4 Years 10 Years 10 Years MCWT Loans 4 Years 4 Years 4 Years 4 Years Annual Project Cost Growth 2.00%2.00%3.00%2.00% Min. Fund Balance as % of Collections 51%2%59%-83% Year of Minimum Fund Balance 2025 2025 2025 2033 2040 Fund Balance 58,872,849$ 58,608,757$ 38,659,399$ (17,259,683)$ Subsidy Level Subsidy Level Subsidy Level Subsidy Level Subsidy > $1MM 25.00%25.00%25.00%25.00% <= $1MM 50.00%50.00%50.00%50.00%- 268 -- 328 -- 330 -- 331 -- 332 -- 334 - © PFM 6 Model Scenarios –Fund Balance as a Percent of Collections -200% -100% 0% 100% 200% 300% 400% 500% 600% Base Scenario #1 Scenario #2 Scenario #3- 269 -- 329 -- 331 -- 332 -- 333 -- 335 - © PFM 7 Recommendation Base Case Scenario allows for 25% subsidy while maintaining a reasonable fund balance •Fund balance will need to be 100% as the fund grows and gets through the original period of multi- year awards Base Case Funds on Hand (FY 2020 Collections)9,131,354$ 2021 Collections 15,000,000$ Investment Earnings 0.50% Annual Collection Growth 2022 16.00% 2023 10.00% 2024 and Thereafter 2.50% Set-Aside (Admin, Tech, Fin, etc.) 2021 5.00% Thereafter 10.00% Loan Volume Prior (Excludes MCWT)65,890,271$ 2018 30,389,325$ 2019 65,394,593$ 2020 23,623,835$ 2021 97,931,000$ Thereafter > $1MM 58,000,000$ <= $1MM 2,000,000$ Subsidy Payments Prior Debt 10 Years MCWT Loans 4 Years Annual Project Cost Growth 2.00% Min. Fund Balance as % of Collections 51% Year of Minimum Fund Balance 2025 2040 Fund Balance 58,872,849$ Subsidy Level Subsidy > $1MM 25.00% <= $1MM 50.00%- 270 -- 330 -- 332 -- 333 -- 334 -- 336 - 2018-2021 Clean Water Intended Use Plan (IUP) Projects and Costs 2018 Clean Water Intended Use Plan (Cost as indicated in the Loan Agreement) Chatham Phase 1D – Chatham/Harwich Regionalization $8,174,858 Harwich Harwich Sewer Collection System – Phase 2 $22,214,467 2019 Clean Water Intended Use Plan (Cost as indicated in the Loan Agreement) Bourne Buzzards Bay Wastewater Treatment Facility $4,660,410 Chatham Sewer Extension $1,324,983 Orleans Downtown Area Collection System and WWTF $59,409,200 2020 Clean Water Intended Use Plan (Cost as indicated on the Project Approval Certificate) Barnstable Solids Handling Upgrade Project $8,495,050 Barnstable Wastewater Pump Station Improvements Project $1,000,000 Barnstable Strawberry Hill Road Sewer Expansion $13,275,023 Barnstable Route 28 and Yarmouth Road Intersection Sewer $1,853,762 2021 Clean Water Draft Intended Use Plan (Cost as listed in the Draft 2021 Plan) Barnstable Route 28 East Sewer Expansion Project $17,106,000 Barnstable Wastewater Pump Station Improvements Project $2,000,000 Chatham Chatham Stormwater Improvement Projects - 2021 $6,161,000 Chatham Chatham Queen Anne Pumping Station Upgrade 2021 PE $2,464,000 Falmouth Falmouth WWTF TASA Improvements $19,000,000 Mashpee Mashpee WRRF and Collection System - Phase I $51,200,000 - 271 -- 331 -- 333 -- 334 -- 335 -- 337 - 1 Erika Mawn From:Benjamin deRuyter Sent:Monday, March 22, 2021 3:38 PM To:Peter Lombardi Subject:FW: CCIWPF Updates FYI. Ben From: Kristy Senatori [ksenatori@capecodcommission.org] Sent: Monday, March 22, 2021 2:17 PM To: AGottlieb@mashpeema.gov; mark.ells@town.barnstable.ma.us; jlpotter@townofbourne.com; Benjamin deRuyter; rduncanson@chatham-ma.gov; esullivan@town.dennis.ma.us; jbeebe@eastham-ma.gov; dhowell@townofharwich.us; donaldfhowell@gmail.com; peter.johnson-staub@falmouthma.gov; kgalligan55@gmail.com; gdunham@townofsandwich.net; Darrin Tangeman; justinacarlson@yahoo.com; tpost@yarmouth.ma.us; turner@mvcommission.org; townmanager@nantucket-ma.gov; joan.malkin@gmail.com; gailmaritza@yahoo.com; gdunham@sandwichmass.org; Richard Waldo Cc: Erin Perry; mcmanused@msn.com; Wendy Northcross; alanboats@aol.com; mjm@mrainc.org; olds442@meganet.net; rbienvenue@eastham-ma.gov; julian.suso@falmouthma.gov Subject: CCIWPF Updates Good afternoon, Please see the CCIWPF distribution totals through February 2021, below. Please note, there are two new distributions to the fund. One is for additional revenues for the June 2020-July 2020 period, in the amount of $1,325,056.21. Due to a reporting issue at DOR, these were not included in the September 2020 distribution. In addition, the revenues collected for the time period of September 2020-February 2021 are included, in the amount of $8,724,484.32. PFM Financial Consultants is now under contract and we are working with them on revenue projects and potential subsidy scenarios. The Executive Committee has been established and includes Chair Bud Dunham, Vice Chair Kevin Galligan, Mark Ells, Andrew Gottlieb, and Jaqueline Beebe. We will be working with the Committee and PFM over the coming weeks to develop a recommendation for consideration by the full Management Board. - 272 -- 332 -- 334 -- 335 -- 336 -- 338 - 2 Please let me know if you have any questions. Best regards, Kristy Kristy Senatori Executive Director Cape Cod Commission 3225 Main Street | P.O. Box 226 Barnstable, MA 02630 Direct 508-744-1216 - 273 -- 333 -- 335 -- 336 -- 337 -- 339 - MEMORANDUM TO:Mark Forest, Interim Town Administrator FROM:Ryan Bennett, Town Planner and Chris Miller, Natural Resources Director RE:Implementation of Integrated Water Resource Management Plan Projects DATE:February 22, 2019 A summary of the projects under consideration to fulfill the objectives of the Town’s Integrated Water Resource Management Plan (IWRMP) is provided below. The final IWRMP report was completed in 2015 under the direction of the Comprehensive Water Planning Committee. Since then we have been working to implement components of the plan, focusing on 1) the nitrogen treatment goals for the Pleasant Bay Watershed, and 2) the protection of Brewster’s fresh water ponds. Both will likely involve the use of innovative onsite septic system treatment technologies to remove nitrogen and phosphorus to protect water quality. A brief summary of these two plan components is provided below, including the extent of the work proposed and an initial estimate of the cost. This is followed by an evaluation of how their implementation could be financed through the newly established Clean Water Protection Fund and/or the State Revolving Loan Fund (SRF) program operated by the Massachusetts Department of Environmental Protection (DEP). Pleasant Bay Watershed Plan Through the Pleasant Bay Watershed Permit, Brewster has committed to removing its portion of the excess nitrogen that is impacting Pleasant Bay. To date, the Town has removed 56% of the 2,262 kg N/year that it has agreed to manage, mostly from fertilizer and irrigation practices at the Captains Golf Course (Table 1). Table 1: Pleasant Bay Nitrogen Removal Target Nitrogen Removal Goal (From Watershed Permit) 2,262 kg/year Total Removed to Date 1,281 kg/year Golf Fertilizer 930 kg/year Golf Irrigation Recapture 230 kg/year Fertilizer Bylaw 121 kg/year Remaining Nitrogen to Remove 981 kg/year Town of Brewster Planning Department 2198 Main Street Brewster, MA 02631 508-896-3701 www.brewster-ma.gov - 274 -- 334 -- 336 -- 337 -- 338 -- 340 - Under the permit, Brewster agreed to evaluate an onsite septic system treatment program to remove the remaining nitrogen from the Town’s portion of the watershed. Preliminary estimates indicate that approximately 320 homes in Brewster’s portion of the watershed would need to be upgraded with a treatment system that provides a high level of nitrogen removal. This could cost between $5-$8 million with approximately $300,000 per year needed for the operation, maintenance and management of these systems. Discussions are needed to decide what portion of these costs will be funded by the Town versus the property owners. Further research is being conducted through the Pleasant Bay Alliance to determine if there will be cost effective technologies that can reliably provide the level of nitrogen removal needed to comply with the permit. If not, Brewster has other options to meet the permit’s nitrogen removal goals including further optimization of the fertilizer management at the Captains Golf Course and the negotiating a nitrogen trade with a neighboring town in the watershed; thereby funding their nitrogen management activities. Protecting Brewster’s Fresh Water Ponds We have been working with the Board of Health to develop a revised regulation for septic systems adjacent to fresh water ponds to minimize their inputs of phosphorus (and possibly nitrogen) that impact pond water quality. The upgraded systems would either provide phosphorus treatment or would have a leach field sited in the shallow subsoil where phosphorus is captured in in the soils before it leaches to groundwater and flows to the pond. Initial estimates for the upgrade of these systems range from $6 to $10 million. Further evaluation is needed to confirm how many systems would require an upgrade based on where each leach field is located relative to the pond shore. This work will be done in the near future and a refined cost can be established. As with the Pleasant Bay system upgrades, further discussion is needed to decide what the town would pay versus the property owner. The Town has also received approval to conduct an alum treatment of Upper Mill Pond and funding for this work is pending approval at Spring town meeting. SRF and Clean Water Protection Fund Financing The septic upgrades proposed above would be eligible for financing through the state’s SRF program. There may be a need for final approval of the Town’s IWRMP by DEP to obtain SRF financing for the septic upgrades near ponds. This would require a brief update to the action plans provided in the initial IWRMP as the implementation steps have evolved over time. Work conducted through the Pleasant Bay Watershed Permit should be eligible for SRF financing as it has been vetted through the Targeted Watershed Management Plan developed in conjunction with the permit and this plan provides the DEP review needed for SRF financing (310 CMR 44.09(c)). Revenue that Brewster receives through the newly established Clean Water Protection Fund can be used to repay the principal on any SRF loans. It should also be possible to use these funds to directly fund the Town’s IWRMP projects. The process used to allocate funds over time will be developed by the appointed representatives from each Town that will manage the fund. The high estimates for the Pleasant Bay and pond projects total up to $18 million. - 275 -- 335 -- 337 -- 338 -- 339 -- 341 - Depending on the level of town versus property owner funding, the CWPF should be able to finance a significant portion, if not all, of the Town’s obligations. - 276 -- 336 -- 338 -- 339 -- 340 -- 342 - MEMORANDUM To:Chris Miller and Ryan Bennett From:Mark Nelson Date:November 12, 2020 Re:IWRMP Budget Planning – 2021 and Beyond As Chris requested, I have put together a summary of the budget needs to advance the implementation of the Pleasant Bay Watershed Permit for Brewster. These numbers are based on the information in our recent update report that described the actions that the Town can pursue to meet the requirements of the permit. The five-year update for the permit is less than three years from now (August 2023). I’ve kept that in mind as I’ve evaluated the timing for some of these tasks, especially the leaching rate study at the golf course. This study will take two years, possibly three, depending on the data that is developed. It would be helpful to have the results of that study before the five year point, as it will help us determine what other steps will need to be taken. The Town also committed to completing a smaller version of this study by then as part of the permit. We have $14,000 remaining in our current project budget. If no additional money is available until May 2021, we will have to be careful with the work we do between now and then as we will only be able to spend about $2,000 per month. Moving forward, here are my estimates for various portions of the project and comments on the timing and ways to coordinate the priorities of individual items. Ongoing oversite and coordination of the project-$75,000 per year. We have spent approximately $75,000 per year to support the work under the IWRMP. Most of this has been focused on the Pleasant Bay permit, but some has been used for the evaluation of the pond septic regulation. I believe it is appropriate to continue to budget for this amount and if it is not needed for the Pleasant Bay work, it can be applied to furthering the work on the ponds regulation. This budget funds our work coordinating with the Pleasant Bay Alliance, helping with the annual report for the permit, and developing plans and studies to evaluate individual issues as they arise. This year we used it to start the planning for the neighborhood wastewater treatment option and this work will need to continue over the next three years. The funds can also be used to evaluate how best to manage the additional nitrogen load from buildout. - 277 -- 337 -- 339 -- 340 -- 341 -- 343 - November 12, 2020 Page 2 of 2 Golf Course Leaching Rate Study - $140,000 It would be ideal to begin this work in the spring of 2021 as we would then have an understanding of how the leaching rate affects the remaining nitrogen load the town needs to manage prior to the five year update of the watershed permit. We do not need all the money up front, but enough to install the lysimeters and wells, and begin some initial sampling. Starting in the spring allows us to do the work at the course before the main season begins so the construction of the lysimeters does not become a disturbance. If sufficient funding isn’t available in that timeframe, we could: Install lysimeters in the spring and add the wells later. Installation and sampling of the lysimeters only would cost approximately $18,000. Install lysimeters and/or wells next fall after the season is winding down. Installation and initial sampling of the monitoring wells would cost approximately $45,000. Combined the initial installation and sampling cost is approximately $63,000. Golf Course Septic System Upgrade - $170,000. This upgrade does not need to be done right away and can be factored into the later years of the permit. Knowing the results of the leaching rate study will help confirm it is needed. One consideration is that this upgrade helps show the towns commitment to meeting the permit, especially if property owners are eventually asked to contribute to a neighborhood wastewater facility or a nitrogen trade. Neighborhood Wastewater Facility or Nitrogen Trade - $4,000,000 This cost is for the construction of a system with the wastewater effluent discharged outside the watershed. The estimate includes the costs for long-term operation and maintenance and is therefore higher than the initial construction cost. This option does not need to be funded now and the actual cost will be known better once we have the results of the leaching rate study, and once we know more about the additional nitrogen load from buildout. Ongoing conceptual planning for this option can be funded through the annual $75,000 amount discussed above. - 278 -- 338 -- 340 -- 341 -- 342 -- 344 - FYI ITEMS (MAIL) May 24, 2021 1.Brewster Vision Planning Committee resignation letter; Sue Searles 2.Golf Commission resignation letter; Carl Blanchard 3.Brewster Housing Coordinator April 2021 Update 4.Barnstable County Commissioners- American Rescue Plan- Fiscal Recovery Fund 5.CVEC Round 1 adder termination 6.Sons of the American Revolution Brewster Program 7.Brewster Planning Board Abutter Notification of a Filed Decision; Ocean Edge 8.Cape Light Compact- Energy Assessments 9.Mass Association of Conservation Commissions Certificate of Achievement; Casey Danhauser 10.Xfinity TV service change 11.Q1 Report- weights & measurements 12.Letter from Hill Law re; Proposed Housing Development off Millstone Rd - 279 -- 339 -- 341 -- 342 -- 343 -- 345 - May 3, 2021 Dear Hal Minis, I write to inform you of my resignation from the Brewster Vision Planning Committee, as of today. Lynn and I have sold our home and, as of July 9th, will no longer be Brewster residents. Over the last fourteen years we have grown to love Brewster: its charm, character, outstanding water quality, green space, and I could go right down the list of Building Blocks! We are sad to be leaving such a unique and special town, but find that it is time for us to turn the page and open a new chapter. My experiences working with you, the other members of the Brewster Vision Planning Advisory Group (BVAG), and the current Brewster Vision Planning Committee (BVPC) were both challenging and rewarding in a complex, multi-layered setting, unlike anything I had ever done before! It has been a privilege and an honor to serve with you once again in the service of the Town of Brewster. Thank you for the opportunity to participate in this process that will play a significant role in shepherding Brewster into the future. Sincerely, Susan Day Searles 138 Vesper Pond Drive Brewster, MAr Cc: Peter Lombardi, Town Administrator Ryan Bennett, Town Planner - 280 -- 340 -- 342 -- 343 -- 344 -- 346 - 1 Donna Kalinick From:Peter Lombardi Sent:Friday, May 14, 2021 9:17 AM To:Erika Mawn Cc:Donna Kalinick Subject:FW: Golf Commission FYI Peter Lombardi Town Administrator Town of Brewster 508-896-3701 x. 1128 Effective March 9, 2021, until further notice: Based on current state guidance and public health data, Brewster Town Offices are open to the public on Tuesdays and Thursdays during regular business hours. Residents and visitors are urged to continue to access town services remotely if possible. Phone messages and email communications will continue to be answered promptly. Thank you for your understanding and cooperation. For the latest updates on Town services, please visit www.brewster-ma.gov. From: David Whitney <dwhitney@brewster-ma.gov> Sent: Friday, May 14, 2021 9:16 AM To: Peter Lombardi <plombardi@brewster-ma.gov>; Mary Chaffee <mchaffee@brewster-ma.gov> Subject: Fwd: Golf Commission Sent from my iPad Begin forwarded message: From: Carl Blanchard <cblanchard8@nycap.rr.com> Date: May 14, 2021 at 7:20:50 AM EDT To: David Whitney <dwhitney@brewster-ma.gov> Cc:annie551@msn.com, Jay Packett <jpackett@brewster-ma.gov> Subject:Golf Commission Reply-To: Carl Blanchard <CBLANCHARD8@nycap.rr.com> Dave, I have served on the golf commission since June of 2014. I hope that I have contributed in some small way to enhance the golf experience at the Captains. I believe it is time to step aside and allow another individual the opportunity to serve the community. Therefore effective May 15, 2021 I am submitting my resignation from the Golf Commission. Please convey my appreciation to the Select Board for allowing me an opportunity to serve the town. Thank you for your time regarding this matter and your personal service to our town. Respectfully, Carl Blanchard 96 Cliff Pond Rd. - 281 -- 341 -- 343 -- 344 -- 345 -- 347 - Brewster Housing Coordinator Update April 2021 Jill Scalise Ongoing Activities/ Projects 1.Community Outreach and Education (Housing Production Plan (HPP) Strategy #13) Responded to email and phone requests for information and assistance, 44 total requests for housing information (26) or assistance (18). Office hours held on Thursdays from 10-12. Website announcement about Habitat for Humanity Red Top Road and Housing Office webpage updated. 2.Millstone Parcel (Select Board Strategic Plan Goal H-3, HPP Strategy #15) At public Housing Trust meetings, Laura Shufelt, Mass Housing Partnership (MHP), continued working with the Trust to draft the Millstone Request for Proposal (RFP). Followed-up with Building Commissioner. 3.Brewster Affordable Housing Trust Fund (BAHT) (HPP Strategy #7) Select Board passed financial policy regarding short-term rental revenue, with 50% of revenue allocated to BAHT. $250,000 of Trust funding, from short-term rental revenue, is on the proposed operating budget. 4.Brewster Rental Assistance Program (B-RAP) (Strategic Plan H-2) with COVID emergency assistance Program managed by Housing Assistance Corporation (HAC). Continue referring residents with needs to HAC. Stimulus funding also received. CPC grant request of $150,000 for two additional years of funding. 5.Brewster Housing Partnership (BHP) (HPP Strategy #16) Sent out material, including a link to the presentation and the Power Point slide deck, from the Local Preference & Fair Housing educational forum. Links also posted on Housing Office webpage. 6.Subsidized Housing Inventory (SHI) (HPP Strategy #10) Assisted with two refinance requests. SHI home refinancing involves approval by Select Board. Follow-up regarding several affordable homes with concerns, including site visits to properties. 7.Preservation of Housing and Related Support of Brewster Residents Brewster COVID-19 Relief Fund: Sent outreach email blast. Also interviewed, completed evaluations, and recommended several applicants. For info: covidrelieffund@brewster-ma.gov Community Development Block Grant (CDBG) funding for home rehabilitation and childcare. Waiting on applications. Presentation to Select Board for Brewster to be lead grant community in next fiscal year. 8.Redevelop Existing Properties for Affordable Housing (HPP Strategy #6) Elevation Financial Group is redeveloping 873 Harwich Rd. into 131, age 55+ rental units. Followed-up with Elevation, continue waiting for more information to move forward with next steps with DHCD. 9.Comprehensive Permit Projects (HPP Strategy #14) Brewster Woods (30 affordable rental units): Infrastructure work progressing including landscaping. Bi- weekly construction meetings. Donna Kalinick overseeing Mass Works grant and coordination. 10.Collaboration (HPP Strategy #9) Vision Planning Committee representatives met with and interviewed the Housing Trust & Partnership. Participated in HOME Consortium, Lower Cape Spring Peer Group, Lower Cape Rental Assistance Zoom, MA Making the Case for Affordable Housing Zoom, and CHAPA Municipal Engagement meeting. New Projects/ Upcoming Activities. Habitat for Humanity- Red Top Road- Local Initiative Program (LIP) application for two affordable homes on land donated by resident approved by Select Board and submitted to DHCD. Application in 30 day comment period. News article about the land donation and plans for homes in the Cape Cod Times. Personnel Worked with: Assessor, Building Dept., CPC, Council on Aging, Health Dept., Housing Partnership, Housing Trust, Planning Dept., Vision Planning Comm., Select Board and Town Administration. Participated in Housing Trust, Housing Partnership and Select Board meetings. Attended trainings: Fair Housing Symposium: Building the framework for a more equitable MA, Workshop on regional approaches to housing, and Cape Cod Foundation’s Housing & homelessness across Cape Cod. - 282 -- 342 -- 344 -- 345 -- 346 -- 348 - BARNSTABLE COUNTY COMMISSIONERS SUPERIOR COURTHOUSE 3195 MAIN STREET P.O. BOX 427 BARNSTABLE, MASSACHUSETTS 02630 PHONE: (508) 375-6648 FAX:(508) 362-4136 HOME RULED CHARTERED IN 1989 RONALD BERGSTROM Chatham MARK R. FOREST Yarmouth SHEILA R. LYONS Wellfleet May 13, 2021 To: Board Chairs, Councilors and Town Managers From: Beth Albert, Barnstable County Administrator Subject: American Rescue Plan – Fiscal Recovery Fund As part of the American Rescue Plan (ARP) Act of 2021 signed into law by President Biden on March 11, 2021, Barnstable County is slated to receive approximately $41 million in ARP funds. The U.S. Treasury Department released the Interim Final Rule and guidance on May 10, 2021. Eligible uses of the Fiscal Recovery Funds include supporting the public health response, addressing the negative economic impact of the public health emergency on small businesses and non-profits, including impacted industries such as tourism, travel, and hospitality, serving the hardest hit communities and families, investing in water and sewer infrastructure, and investing in broadband infrastructure. Since the end of March 2021 an internal work group has been meeting to begin to develop a planning framework that will maximize the impact of this one-time funding. The work group has been tasked by the County Commissioners to identity programs and plans that make the best use of ARP funds and align with the eligible uses identified in the legislation. The framework being developed by the County will identify opportunities for investment in regional priorities – wastewater, water quality, and broadband infrastructure. Strategic planning to leverage ARP aid is a critical component of the planning framework and we will be looking to partner with others to leverage other sources of state and federal funding to achieve results and lasting benefits to the residents of Barnstable County. - 283 -- 343 -- 345 -- 346 -- 347 -- 349 - ____________________ Page 2 of 2 At this time, we are reviewing the guidance released by the Treasury. Over the next few weeks, we will begin to develop criteria and a process for reviewing potential regional projects. The County has a strong record of convening groups and marshalling resources to achieve regional goals – the good news is that the justifiable uses of APR funds align very well and are targeted to address regional issues that impact Cape Cod – water quality, wastewater, and broadband. The County is committed to working collaboratively to invest in regional solutions that will benefit Cape Cod beyond 2024. Sincerely, Elizabeth Albert Barnstable County Administrator - 284 -- 344 -- 346 -- 347 -- 348 -- 350 - Cape and Vineyard Electric Cooperative 23-2H White’s Path, South Yarmouth, MA 02664 Tel 508.619.7691 www.cvecinc.org May 14, 2021 Mr. Peter Lombardi VIA EMAIL Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631 RE: Termination of CVEC Round 1 Adder Dear Peter: The CVEC Board of Directors have determined that there is no further need to ask CVEC members to pay for the CVEC management adder for the Round 1 projects. Therefore, CVEC will not be seeking an extension of the Memorandum of Agreement dated on or about March of 2017 and extended in November of 2019. (See attached) The Round 1 Adder will terminate on June 30, 2021. We thank you for your membership and for your Town’s support of the Round 1 projects. We look forward to working with you on all your projects. Very truly yours, William T. Lake, President cc. Chuck Hanson, CVEC Executive Committee - 285 -- 345 -- 347 -- 348 -- 349 -- 351 - 2 Attachment - 286 -- 346 -- 348 -- 349 -- 350 -- 352 - CAPE COD CHAPTER of the SONS OF THE AMERICAN REVOLUTION Presents A CEREMONY HONORING THE SERVICE OF NINE PATRIOTS Buried in Ancient Sears Cemetery EAST SIDE OF AIRLINE ROAD, NEAR JUNCTION OF ROUTE 6A, BREWSTER, MA SATURDAY, MAY 15, 2021, 11 AM - 287 -- 347 -- 349 -- 350 -- 351 -- 353 - ORDER OF SERVICE Presentation of Colors Pledge of Allegiance Welcome Invocation Introduction of Special Guests “God Bless America” Special Greeting Nine Sears Patriots: A History Placement of Flags Taps Musket Volley Blessing Closing Henry Knox SAR Color Guard; Yarmouth Minutemen Robert A. Gifford, President, Cape Cod Chapter of SAR Charles Wry, Chaplain David S. Martin, SAR Rev. Douglas Sears Leslie R. Sears, III Sears Descendants Joseph Mongelli Color Guards Charles Wry Robert A. Gifford Appreciation is expressed to the Planning Committee of Robert Gifford, George Lewis, David Martin, Duncan Berry, Ray Sears, and Terry Murray. SPECIAL GUESTS INCLUDE MEMBERS OF THE JOSHUA GRAY CHAPTER OF THE DAUGHTERS OF THE AMERICAN REVOLUTION - 288 -- 348 -- 350 -- 351 -- 352 -- 354 - REVOLUTIONARY WAR PATRIOTS---SEARS FAMILY Headstone Inscriptions and Revolutionary War Service #95 FREEMAN REMICK (husband of ABIGAIL SEARS). He was a soldier in Captain Benjamin Berry’s Company; Harwich Militia. Served in alarm at New Bedford and Falmouth, Sept. 7, 1778. Freeman and Elkanah [Remick] were both soldiers in Massachusetts regiments. Freeman lived on Cape Cod, and Elkanah lived on Mt. Desert Island, Maine, in the vicinity of which are many of his descendants. #5 (Cherub) ☆ In memory of Mr EDMUND SEARS.He died Augſt ye 12 1796 In his 85th year (1712-1796).Boston Tea Party participant; his four sons were in the Revolutionary Army; when a British landing was threatened on Cape Cod, he mounted his horse and galloped to the spot to offer his services; he was the father of Elkanah, Edmund, and Joshua.. #122 (Urn & Willow) ☆In memory of Mr EDMUND SEARS. He died March 16, 1832 Æt 88 - Elkanah's brother- (1743-1832). He was a soldier in Lieut. Micajah Sears' company, and on the alarm at Dartmouth and Falmouth, 6 Sep 1778; marched and did 13 days' service. #83 ☆ In memory of Mr EDWARD SEARS (1746-1807) On alarm at Dartmouth and Falmouth, Sep 1778; he marched in Lt. Crowell's Co., Col. Nathl. Freeman's Regt. and did 13 days service. #117 ELKANAH SEARS (21 Oct 1758- 1 Jun 1836), son of Capt. Edmund Sears (Boston Tea Party) and Hannah Crowell. He built the house at 51 School St. about 1805 on Quivet Neck just north of the Ancient Cemetery. He was in Capt. Micah Chapman's company, Col. Freeman's Regiment and served 3 days, on alarm at Dartmouth and Falmouth, 6 Sep 1778. Massachusetts Soldiers and Sailors, Vol. 13, pg. 951. His brothers Edmund, Joshua, and Christopher were also Patriots. #109 JOHN SEARS, inventor of saltworks. He died 1817 age 72 years (1745-1817). He was in Lieut. Micajah Sears’ Co., and served 3 days from 6 Sep 1778, on alarms at Dartmouth and Falmouth; and as Sergeant in Capt. Elisha Hedges’ Co., in Col. Freeman’s Regt., 13 to 18 Sep 1778; he did 52 miles travel. 68 (Urn & Willow) ☆Mr. JOSHUA SEARS. He died 31 March 1825 In his 73d year (1753-1825) served in Lt. Micajah Sears' Co., 6 Sep 1778, on alarm at Dartmouth and Falmouth; and shipped in ship "General Putnam," Capt. Daniel Waters, for naval service, 12 Jul 1779, at 1 pound per mo.; was taken prisoner and committed to Forton Prison, England, and imprisoned several years, during which he had small-pox from which and other hardships he nearly died. #51 ☆In memory of LIEUTENANT MICAJAH SEARS.Born in Yarmouth, Mass Apr 25 1738. Died Feb 1823 In his 85th year (1738-1823). "Micajah Sears, Lt. in Capt Micah Chapman's Co. Marched toward Marshfield at the time of the Lexington battle - 2 days service; 14 miles' travel." Lt. in Capt. Elisha Hedge's Co., Sep 1777; and Lt. in Capt. Micah Chapman's Co., at alarm in Dartmouth and Falmouth, 6 Sep 1778; 13 days' service. #45 (Star) ☆In memory of Mr. NOAH SEARS. He died Sept 23, 1835 In the 85th Year of his age (1751-1835) He was in Lieut. Micajah Sears' company, and served 3 days, alarm at Dartmouth, 6 Sep 1778. - 289 -- 349 -- 351 -- 352 -- 353 -- 355 - PLEDGE OF ALLEGIANCE I PLEDGE ALLEGIANCE TO THE FLAG OF THE UNITED STATES OF AMERICA, AND TO THE REPUBLIC FOR WHICH IT STANDS, ONE NATION, UNDER GOD, INDIVISIBLE, WITH LIBERTY AND JUSTICE FOR ALL. GOD BLESS AMERICA GOD BLESS AMERICA, LAND THAT I LOVE STAND BESIDE HER AND GUIDE HER THROUGH THE NIGHT WITH THE LIGHT FROM ABOVE. FROM THE MOUNTAINS TO THE PRARIES TO THE OCEANS WHITE WITH FOAM GOD BLESS AMERICA, MY HOME SWEET HOME, GOD BLESS AMERICA, MY HOME SWEET HOME> BLESSING GRANT THAT WE MAY FOREVER DEDICATE OURSELVES TO THE UNFINISHED WORK WHICH THEY SO ADVANCED, AND GIVE INCREASED DEVOTION TO THE CAUSE FOR WHICH THEY GAVE THEIR LAST FULL MEASURE OF DEVOTION. - 290 -- 350 -- 352 -- 353 -- 354 -- 356 - - 291 -- 351 -- 353 -- 354 -- 355 -- 357 - - 292 -- 352 -- 354 -- 355 -- 356 -- 358 - - 293 -- 353 -- 355 -- 356 -- 357 -- 359 - - 294 -- 354 -- 356 -- 357 -- 358 -- 360 - - 295 -- 355 -- 357 -- 358 -- 359 -- 361 - - 296 -- 356 -- 358 -- 359 -- 360 -- 362 - - 297 -- 357 -- 359 -- 360 -- 361 -- 363 - - 298 -- 358 -- 360 -- 361 -- 362 -- 364 - - 299 -- 359 -- 361 -- 362 -- 363 -- 365 - - 300 -- 360 -- 362 -- 363 -- 364 -- 366 - - 301 -- 361 -- 363 -- 364 -- 365 -- 367 -