HomeMy Public PortalAbout01.19.22 FinCom Packet
Town of Brewster Finance Committee
2198 Main St., Brewster, MA 02631
fincommeeting@brewster-ma.gov
(508) 896-3701
MEETING AGENDA
Remote Participation Only
January 19, 2022 at 6:00 PM
This meeting will be conducted by remote participation pursuant to Chapter 20 of the Acts of 2021,. 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
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Finance
Committee
Harvey (Pete) Dahl
Chair
Frank Bridges
Vice Chair
William Meehan
Clerk
Andrew Evans
William Henchy
Alex Hopper
Honey Pivirotto
Robert Tobias
Robert Young
Town
Administrator
Peter Lombardi
Finance Director
Mimi Bernardo
1. Call to Order
2. Declaration of a Quorum
3. Meeting Participation Statement
4. Recording Statement
5. Public Announcements and Comment: Members of the public may address the Finance Committee on
matters not on the meeting’s agenda for a maximum 3-5 minutes at the Chair’s discretion. Under the Open Meeting
Law, the Finance Committee is unable to reply but may add items presented to a future agenda.
6. Town Administrator/Finance Director Report
7. Budget Calendar – Discussion and Approval
8. Nauset Regional Public Schools Budget – Discussion and Strategic Direction
9. Nauset Regional Public School and Brewster School Department – Budget reconciliation
10. Liaison Reports
11. Review and Approval of Minutes
12. Request for agenda items for future meetings.
13. Matters Not Reasonably Anticipated by the Chair
14. Next Finance Committee Meeting
15. Adjournment
Date Posted: Date Revised: Received by Town Clerk:
1/14/22
The Brewster elementary schools will have $224k in excess reserve/budget assuming a 2% COLA increase for each of FY21/22. This equals 2.8% of their total budget.
e.g. $459k Res. For Nego. minus 4% of $5.8MM Total Salaries = $224K
Eddy Elementary Stony Elementary
Salaries:Salaries:
Principal 126,120$ Principal 125,377$
Secretary 90,958$ Secretary 112,887$ Average Teacher Salary - FTE count 130-137 in each year
Teachers 1,296,803$ Teachers 1,433,992$ 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Librarian -$ Librarian/Tech 10,994$ 80,494$ 80,505$ 76,354$ 78,733$ 79,547$ 80,325$ 83,041$ 84,409$ 84,750$ 86,841$
Tutor 3,500$ Tutor -$ 1 year increase 0.01%-5.16%3.12%1.03%0.98%3.38%1.65%0.40%2.47%
Instruct Coordinators 11,340$ Instruct Coordinators 22,000$ 2 year increase -5.14%-2.20%4.18%2.02%4.39%5.08%2.06%2.88%
Ed Assistants 67,411$ Ed Assistants 212,289$
Guidance & Counseling 91,544$ Guidance & Counseling 67,150$
Nurse 80,892$ Nurse 73,394$
Cafeteria 5,000$ Cafeteria 5,000$
Custodial 157,146$ Custodial 123,283$
SE Teachers 331,130$ SE Teachers 263,111$
SE Tutors 500$ SE Tutors -$
SE Speech Therapeutic 96,134$ SE Speech Therapeutic 32,312$
SE Ed Assistants 339,134$ SE Ed Assistants 242,790$
SE Guidance 96,169$ SE Guidance 59,116$
Committee Secretary 490$ Committee Secretary 491$
Central Office 152,208$ Central Office 152,208$
TOTAL SALARIES 2,946,479$ TOTAL SALARIES 2,936,394$ TOTAL SALARIES 5,882,873$
Reserve for Negotiation 229,234$ Reserve for Negotiation 230,293$ Reserve for Negotiation 459,527$
Res for Nego/Total Sal 7.8%Res for Nego/Total Sal 7.8%Res for Nego/Total Sal 7.8%
Excess Reserve if 2 yr. COLA =Excess Reserve if 2 yr. COLA =Excess Reserve if 2 yr. COLA =
1%199,769$ 1%200,929$ 1%400,698$
2%170,304$ 2%171,565$ 2%341,870$
3%140,840$ 3%142,201$ 3%283,041$
4%111,375$ 4%112,837$ 4%224,212$
5%81,910$ 5%83,473$ 5.08%160,677$
6%52,445$ 6%54,109$ 6%106,555$
Total Proposed Budget 3,728,907$ Total Proposed Budget 4,222,581$ Total Proposed Budget 7,951,488$
%Inc/Dec Regular Day 6.7%%Inc/Dec Regular Day 6.9%
%Inc/Dec SPED -23.1%%Inc/Dec SPED -1.8%
Excess Budget if 2 yr. COLA =Excess Budget if 2 yr. COLA =Excess Budget if 2 yr. COLA =
1%5.4%1%4.8%1%5.0%
2%4.6%2%4.1%2%4.3%
3%3.8%3%3.4%3%3.6%
4%3.0%4%2.7%4%2.8%
5%2.2%5%2.0%5.08%2.0%
6%1.4%6%1.3%6%1.3%
The Nauset Regional schools will have $664k in excess reserve/budget assuming a 2% COLA increase for each of FY21/22. This equals 3.2% of their total budget.
e.g. $1.3MM Res. For Nego. minus 4% of $17MM Total Salaries = $664k
*This assumes the Region Only and Central Office salaries are not subject to the COLA increase (if they are, the excess would decline by just $76k)
Nauset Middle Nauset High Region Only Central Office
Salaries:Salaries:Salaries:Salaries:
Principals 245,000$ Principals 391,267$ Principal -$ Superintendant 213,481$
Secretary 110,109$ Secretary 145,921$ Secretary -$ Secretary 80,600$
Teachers 3,639,366$ Department Heads 56,661$ Teachers -$ Asst. Superintendant 151,473$
Librarian 94,634$ Teachers 6,240,774$ Librarian/Tech 94,830$ Dir of Fin & Ops 151,488$
ELL Teacher 55,812$ Librarian -$ Tutor -$ Clerical Bus. Office 347,166$
Tutor 22,261$ ELL Teacher -$ Instruct Coordinators -$ Dir. Student Services 142,800$
Coord & Team Leader 37,973$ Tutor 4,000$ Ed Assistants -$ Clerical Dir. Student Svcs 56,591$
Ed Assistants 66,452$ Coord & Team Leader -$ Guidance & Counseling -$ Clerical Human Resources 135,959$
Guidance & Counseling 376,973$ Ed Assistants -$ Nurse -$ Tech Coordinator 134,640$
Guidance Secretary 52,557$ Guidance & Counseling 606,081$ Cafeteria -$ Technician 113,118$
Nurse 115,153$ Guidance Secretary 38,869$ Custodial -$ Custodial -$
Athletics 52,041$ Nurse 108,304$ SE Teachers -$ SE Teachers -$
Student Activities 41,686$ Athletics 432,171$ SE Tutors 500$ SE Tutors -$
Cafeteria -$ Student Activities 38,165$ SE Speech Therapeutic 260,911$ SE Speech Therapeutic -$
Custodial 414,636$ Cafeteria -$ SE Ed Assistants -$ SE Ed Assistants -$
SE Teachers 740,059$ Custodial 385,678$ SE Guidance -$ SE Guidance -$
SE Summer School 24,354$ SE Teachers 599,542$ Committee Secretary 4,000$ Committee Secretary -$
SE Tutors 2,000$ SE Summer School 17,000$ Treasurer 17,659$ Treasurer -$
SE Speech Therapeutic 159,518$ SE Tutors 21,500$ Professional Development 2,500$ Professional Development -$
SE Ed Assistants 780,121$ SE Speech Therapeutic 142,635$ TOTAL SALARIES 380,400$ TOTAL SALARIES 1,527,316$
SE Guidance 60,704$ SE Ed Assistants 479,333$
SE Guidance Secretaries 45,736$ SE Psychologist 71,018$ Reserve for Negotiation -$ Reserve for Negotiation -$
Tech Support 51,200$ SE Guidance Secretaries 47,013$ Res for Nego/Total Sal 0.0%Res for Nego/Total Sal 0.0%
Tech Lead Integ. Dir.71,400$ Tech Support 109,980$
Committee Secretary -$ Tech Lead Integ. Dir.-$
Central Office -$ Committee Secretary -$
Central Office -$
TOTAL SALARIES 7,259,745$ TOTAL SALARIES 9,935,912$ TOTAL SALARIES 17,195,657$
Reserve for Negotiation 487,405$ Reserve for Negotiation 864,809$ Reserve for Negotiation 1,352,214$
Res for Nego/Total Sal 6.7%Res for Nego/Total Sal 8.7%Res for Nego/Total Sal 7.9%
Excess Reserve if 2 yr. COLA =Excess Reserve if 2 yr. COLA =Excess Reserve if 2 yr. COLA =
1%414,808$ 1%765,450$ 1%1,180,257$
2%342,210$ 2%666,091$ 2%1,008,301$
3%269,613$ 3%566,732$ 3%836,344$
4%197,015$ 4%467,373$ 4%664,388$
5%124,418$ 5%368,013$ 5.08%478,675$
6%51,820$ 6%268,654$ 6%320,475$
Total Proposed Budget 8,663,380$ Total Proposed Budget 12,155,584$ Total Proposed Budget 20,818,964$
%Inc/Dec Regular Day 4.9%%Inc/Dec Regular Day 2.2%
%Inc/Dec SPED -5.2%%Inc/Dec SPED 4.4%
Excess Budget if 2 yr. COLA =Excess Budget if 2 yr. COLA =Excess Budget if 2 yr. COLA =
1%4.8%1%6.3%1%5.7%
2%4.0%2%5.5%2%4.8%
3%3.1%3%4.7%3%4.0%
4%2.3%4%3.8%4%3.2%
5%1.4%5%3.0%5.08%2.3%
6%0.6%6%2.2%6%1.5%
*Reserve for negotiation includes COLA increases for both FY21 and FY22
**Unclear whether "Steps and Lanes" for FY22 are included in the budget or Reserve for Negotiation
TOTAL BREWSTER SCHOOLS
*Reserve for negotiation includes COLA increases for both FY21 and FY22
**Unclear whether "Steps and Lanes" for FY22 are included in the budget or Reserve for Negotiation
TOTAL NAUSET SCHOOLS
Stony Brook variances (major >$10k):
1)-$73k Ed Assistants – “Variance due to changes in funding; variance is now being
covered by operating budget; amount previously covered through IDEA grant funding.
The addition of two new Ed Assistants and change in FTE status (2) and increase of hours
for Ed Assistant.”
a.From page 38/208 of the 3/10/2021 Joint meeting packet – “Amount reflects a
reduction of a FT educational assistant.”
2)-$38k Salaries Teachers – “Variance due to changes in staffing and replacement at a
higher step. In addition, the ESL teaching position has not been filled at this time.”
3)-$13k - SE Salaries Medical/Therapy - “Variance due to changes in funding; variance is
now being covered by operating budget; amount previously covered through IDEA grant
funding.”
4)-$10k – SE Substitutes Long Term – “Variance due to changes in staffing to cover for
maternity leave, retirement and co-teaching.”
5)+$40.5k – “Prepaid $40,500 in FY21 as part of the end of year spending plan. Amount
represents savings.”
Eddy variances (major >$10k):
1)+$20k – Salaries Teachers - “Variance represents savings due to changes in staffing (2)
and replacement at a lower step.”
a.From page 21/208 of the 3/10/2021 Joint meeting packet – “Includes a new
position of a part time Spanish teacher”
2)+$14k – SE Salaries Teachers - “Variance represents savings due to changes in staffing
(2) and replacement at a lower step.”
3)-$41k – Long Term Substitutes – “Variance due to changes in staffing; long-term
substitute (Physical Education Teacher) for new Assistant Principal
a.No discussion in 3/10/2021 Joint meeting packet
4)-$17k – SE Salaries Ed Assistant – “Variance based on need; and changing in staffing (2)
and replacement at lower step
5)+$67k - SE Salaries Guidance – “Variance due to changes in staffing and not replaced as
of this reporting. Amount encumbered previously was incorrect. Amounts to be
encumbered once replacement is hired.”
6)-$26k – Salaries Custodial – Variance due to changes in contract language; and various
staffing turnover and resignations and payout of vacation time. Amount encumbered in
incorrect and will be corrected next month ($37,595).” (N.B. This would take it to a
variance of +$53k)
For both Eddy and Stony Brook – a number of mentions of “changes in staffing” – would like
clarity whether this includes additions and reductions to staff, or if this is limited to changes
in compensation levels for same staffing positions
From: Robert Young <robertyoung@brewster-ma.gov>
Subject: Re: Follow-up to FinCom Questions at Monday's Joint Meeting
Date: January 3, 2022 at 11:33:26 AM EST
To: Pete Dahl <pdahl@brewster-ma.gov>
Cc: Peter Lombardi <plombardi@brewster-ma.gov>
Peter, Pete,
I looked through the YTD report for Eddy and Stony Brook, paying
particular attention to where there were major variances to the budget
(>$10k).
I then went back to the budget presentation at our Joint Meeting last year
to see if I could reconcile these with the spending plans that were laid
out for us.
I’ve summarized what I found in the attached.
The bottom line for me is that we need a specific, transparent answer to
our specific, straightforward question: Exactly how much of the
“Reserve for Negotiation” that was set aside in the FY22 budget was
utilized specifically for those negotiations that it was intended to cover?
We should see this compared to the figures at the individual school level
that were presented in the district’s FY22 budget request. I have to
believe that if they were able to request a specific dollar figure for this
line, then they should certainly be able to provide the specific dollar
figure that was used.
And let’s face it – Brewster pays half of the towns’ assessments. Schools
are Brewster’s largest budget item by a multiple. We should be able to
get answers to our questions. We’re talking about a lot of money!
Thanks,
Bob
From: Robert Young <robertyoung@brewster-ma.gov>
Sent: Thursday, December 23, 2021 7:30 AM
To: Pete Dahl <pdahl@brewster-ma.gov>
Cc: Peter Lombardi <plombardi@brewster-ma.gov>
Subject: Re: Follow-up to FinCom Questions at Monday's Joint Meeting
Peter, Pete,
I'll see if I can make heads or tails of all of this during the flight.
I'll admit that I'm skeptical that the district could have used all of
the RfN line. As a point of reference, here's the spreadsheet I put
together last year when we were discussing this during the budget
process.
Based on this data, the RfN line was certain to have significant
excess even after accounting for the two years of COLAs (it was
unclear, and still is to me, whether Steps and Lanes were in the
budget or the RfN line).
This is why I think we need to continue digging. Something's not
adding up right for me. I'll do more work. This is a lot of money!
Thanks,
Bob
From: Pete Dahl <pdahl@brewster-ma.gov>
Sent: Wednesday, December 22, 2021 4:29 PM
To: Robert Young <robertyoung@brewster-ma.gov>
Cc: Peter Lombardi <plombardi@brewster-ma.gov>
Subject: Re: Follow-up to FinCom Questions at Monday's Joint Meeting
I agree with zero based budgeting. One big expenses to cover multiple
years does get buried.
And if you need help on T-accounts let me know. I still use them all the time
Pete
Harvey (Pete) Dahl, Chair
Brewster Finance Committee
54 Wynn Way Brewster, MA 02631
hjdahl23@gmail.com
pdahl@brewster-ma.gov
781.608.1085
On Dec 22, 2021, at 4:20 PM, Robert Young
<robertyoung@brewster-ma.gov> wrote:
Right - I'm trying to take the RfN line and apply those funds to each year,
and think about what's still in "reserve" for future FY increases.
I need to sketch it out, but if it covered FY21-24, then some should now be
in the salaries lines and some still in "reserve". If we already "reserved" for
FY23 and FY24 increases, then we need to be sure we don't "pay" for
these increases again. I think we would be doing that if we just took last
year's budget and added the usual 2.5%.
I'm thinking about this from the same standpoint as to why I like zero based
budgeting - one big, unusual expense in a year shouldn't then be buried in
the budget in perpetuity.
I wish I remembered how exactly to do T accounts to follow the flows!
Does this make more sense? If not, we can pick it up in 2022. I'm on a bus
to Boston for our early morning flight.
Thanks again!
Bob
On Dec 22, 2021, at 16:02, Peter Lombardi <plombardi@brewster-ma.gov>
wrote:
Oh – I get it now. The reserve for negotiations line typically only funds year 1
of a contract. Does that make sense, Bob?
Peter Lombardi
Town Administrator
Town of Brewster
508-896-3701 x. 1128
Beginning July 6th, Brewster Town Offices will be open to the public on
Tuesdays, Wednesdays, and Thursdays from 8:30 to 4:00pm. Beach and Recycle
Permits are not available in person but can be purchased online or through our
mail-in program. For the latest updates on Town services, please visit
www.brewster-ma.gov.
From: Robert Young <robertyoung@brewster-ma.gov> Sent:
Wednesday, December 22, 2021 3:56 PM To: Peter Lombardi
<plombardi@brewster-ma.gov> Cc: Pete Dahl
<pdahl@brewster-ma.gov> Subject: Re: Follow-up to FinCom
Questions at Monday's Joint Meeting
Peter,
Thanks for bearing with me!
I've been distracted by family coming in to take care of the dog, and now
Suzanne and I are getting on a plane to California early tomorrow morning.
This added info should help, though I'm still scratching my head about FY23
and FY24 and whether we've already "paid" for those increases in the Reserve
for Negotiation line.
I'll try to work on this on the plane, and then I'll come back with clarifying
questions that we can tackle in the new year. At that point a call might be easier
to get this through my thick skull.
In the meantime, have a very Merry Christmas, Happy New Year, and let's look
forward to a brighter 2022!
Bob
On Dec 21, 2021, at 17:17, Peter Lombardi <plombardi@brewster-ma.gov>
wrote:
Hi Bob,
Sorry for not being clear. The amount they budgeted in their reserve for
negotiations line for FY22 was likely slightly above what they anticipated they
would agree to with the union. According to the most recent Eddy School
report that I sent over, they seem to have accounted for that entire line – I expect
they will assert the same is true for the Eddy and region.
Based on the COLAs they negotiated, I have no reason to believe otherwise:
Teachers
FY21 (one year deal): 2.5%
FY22: 2.25%
FY23: 2.125%
FY24: 2.125%
Educational Assistants
2/2/2/2
Admin Assts
2.5/2/2/2
Those amounts are shifted from the reserve line to base salaries to start the
FY23 budget process – before adding another round of contractual steps and
COLAs.
Does that make sense?
I’m happy to talk by phone if that’s easier.
Peter
Peter Lombardi
Town Administrator
Town of Brewster
508-896-3701 x. 1128
Beginning July 6th, Brewster Town Offices will be open to the public on
Tuesdays, Wednesdays, and Thursdays from 8:30 to 4:00pm. Beach and Recycle
Permits are not available in person but can be purchased online or through our
mail-in program. For the latest updates on Town services, please visit
www.brewster-ma.gov.
From: Robert Young <robertyoung@brewster-ma.gov> Sent:
Tuesday, December 21, 2021 3:35 PM To: Peter Lombardi
<plombardi@brewster-ma.gov>; Pete Dahl
<pdahl@brewster-ma.gov> Subject: Re: Follow-up to FinCom
Questions at Monday's Joint Meeting
Peter, Pete,
I'm the first to admit that I'm throughly confused by all of this!
First, I don't want to break protocol, so let me know if I/we should be
addressing this is some other way.
Second, I'm trying to keep this simple and straightforward. I realize
there are in and outs, but at the end of the day I have a simple question -
how are the two (NRSD, BSD) FY22 Reserve for Negotiation budgeted
amounts being used in FY22 and beyond, and how does that affect the
budget proposals that we should expect to see (see my earlier email)?
I want to make sure this doesn't become a "take last year and add 2.5%"
exercise, because last year included nearly $2MM for Reserve for
Negotiation which should not carry forward.
What's our best way to get to the bottom of this, and in a way that will
be useful for the Finance Committee and Select Board?
Thank you - sorry for the confusion on my part. I just want to keep this
all in layman's terms.
Bob
From: Peter Lombardi <plombardi@brewster-ma.gov> Sent: Tuesday,
December 21, 2021 12:28 PM To: Pete Dahl
<pdahl@brewster-ma.gov> Cc: Robert Young
<robertyoung@brewster-ma.gov> Subject: RE: Follow-up to FinCom
Questions at Monday's Joint Meeting
Yes, except they have a bottom line budget where ours are line item.
Peter Lombardi
Town Administrator
Town of Brewster
508-896-3701 x. 1128
Beginning July 6th, Brewster Town Offices will be open to the public on
Tuesdays, Wednesdays, and Thursdays from 8:30 to 4:00pm. Beach and Recycle
Permits are not available in person but can be purchased online or through our
mail-in program. For the latest updates on Town services, please visit
www.brewster-ma.gov.
From: Pete Dahl <pdahl@brewster-ma.gov> Sent: Tuesday,
December 21, 2021 12:22 PM To: Peter Lombardi
<plombardi@brewster-ma.gov> Cc: Robert Young
<robertyoung@brewster-ma.gov> Subject: Re: Follow-up to FinCom
Questions at Monday's Joint Meeting
Hi Peter,
Sorry to chime in here but after this fiscal year closes, doesn’t any overage in
Brewster SC salary line items close to Free cash. Any any overage in NRSC
close to E&D?
Pete
Harvey (Pete) Dahl, Chair Brewster Finance Committee 54 Wynn Way
Brewster, MA
02631 hjdahl23@gmail.com pdahl@brewster-ma.gov 781.608.1085
On Dec 20, 2021, at 5:06 PM, Peter Lombardi <plombardi@brewster-ma.gov>
wrote:
Hi Bob,
Sorry for not being more clear. These figures simply represent the percentage
increase assumptions in our forecast translated to real dollars
(Bill Hnechy’s question). Page 7 of the attached report on budgeted/actuals for
the Eddy School show that the full amount of this year’s contractual obligations
line seems to be accounted for.
In terms of future year budgets, the funds allocated to contractual obligations in
FY22 will carry forward to teacher salaries in FY23+. The only difference is
where they will be shown – from FY22 to FY23, teacher increases will reflect
2 years worth of COLAs (and steps) since the contractual obligations will drop
off in FY23 (all of their contracts are settled through FY24 now).
Peter
Peter Lombardi
Town Administrator
Town of Brewster
508-896-3701 x. 1128
Beginning July 6th, Brewster Town Offices will be open to the public on
Tuesdays, Wednesdays, and Thursdays from 8:30 to 4:00pm. Beach and Recycle
Permits are not available in person but can be purchased online or through our
mail-in program. For the latest updates on Town services, please
visit www.brewster-ma.gov.
From: Robert Young
<robertyoung@brewster-ma.gov> Sent: Saturday, December 18,
2021 7:41 AM To: Peter Lombardi
<plombardi@brewster-ma.gov> Cc: Pete Dahl
<pdahl@brewster-ma.gov> Subject: Re: Follow-up to FinCom
Questions at Monday's Joint Meeting
Peter,
Thanks for this. It's a start. It would be even more helpful with some
context.
How does this all get accounted for in the FY22 and future years'
budgets?
Do all of these increases get covered by the FY22 budgeted Reserve for
Negotiation that's already been set aside? If that's the case, then how
should that affect future budget increase requests in each of these years
(personnel is about 75% of their costs)? In fact, since it's been set aside
in FY22, then we should see a decline in the budget request because
we'd only "pay" for the increases once, so the $1.4MM isn't needed
again in FY23, right?
If this isn't the case, how does this all play out in each year so that there
is no effective double-count of budget increases?
Thanks,
Bob
From: Peter Lombardi <plombardi@brewster-ma.gov> Sent: Friday,
December 17, 2021 12:27 PM To: Finance Committee
<FinanceCommittee@brewster-ma.gov> Cc: Mimi Bernardo
<mbernardo@brewster-ma.gov>; Donna Kalinick
<dkalinick@brewster-ma.gov>; Select Board
<SelectBoard@brewster-ma.gov> Subject: Follow-up to FinCom
Questions at Monday's Joint Meeting
NRSD
FY22 FY23 3.0% 352,315
FY23 FY24 2.5% 302,404
FY24 FY25 2.5% 309,964
FY25 FY26 2.5% 317,713
FY26 FY27 2.5% 325,656
Total Projected Increases: $1,608,052
STATE AID
FY22 FY23 5% 94,118
FY23 FY24 2% 39,530
FY24 FY25 2% 40,320
FY25 FY26 2% 41,127
FY26 FY27 2% 41,949
Total Projected Increases: $257,044
Peter Lombardi
Town Administrator
Town of Brewster
508-896-3701 x. 1128
Beginning July 6th, Brewster Town Offices will be open to the public on
Tuesdays, Wednesdays, and Thursdays from 8:30 to 4:00pm. Beach and Recycle
Permits are not available in person but can be purchased online or through our
mail-in program. For the latest updates on Town services, please
visit www.brewster-ma.gov.
<12.16.2021 Documents.pdf>
10/1/2021 10/1/2020 10/1/2019 10/1/2018
Current grade K 63 67 62 66
1st 64 64 71 56
2nd 71 62 57 81
3rd 72 53 85 78
4th 57 80 78 83
5th 85 79 84 87
SubTotal elementary 412 405 437 451
6th 70 75 79 68
7th 71 77 75 82
8th 75 77 83 63
SubTotal NRMS 216 229 237 213
9th 66 70 69 65
10th 74 73 62 66
11th 69 66 67 77
12th 66 65 77 71
SubTotal NRHS 275 274 275 279
Total 903 908 949 943
Enrolllment +/--5 -41 6 19
Current grade K
1st -3 2 5 2
2nd 7 -9 1 3
3rd 10 -4 4 5
4th 4 -5 0 1
5th 5 1 1 3
6th -9 -9 -8 -11
7th -4 -2 7 2
8th -2 2 1 -2
9th -11 -13 6 5
10th 4 4 -3 4
11th -4 4 1 2
12th 0 -2 0 -1
Class roll effect -3 -31 15 13
-2 -10 -9 6
Enrollment +/--5 -41 6 19
PANEL 1
Enrollment each year is affected by a number of factors: (1) families moving in/out of the district, (2) kids Choicing out, (3) kids going to/coming from charter
schools, (4) homeschooling, (5) the size of the incoming kindergarten class versus the prior year's outgoing 5th graders, etc.
Incoming K v. outgoing 12 effect
Same "Class" roll +/-
BREWSTER ONLY DATA
10/1/2021 10/1/2020 10/1/2019 10/1/2018
Current grade K 150 119 135 139
1st 120 134 146 136
2nd 135 143 133 162
3rd 150 129 173 159
4th 136 171 160 154
5th 176 163 162 167
SubTotal elementary 867 859 909 917
6th 148 151 152 165
7th 147 157 174 152
8th 155 180 154 128
SubTotal NRMS 450 488 480 445
9th 171 141 142 153
10th 139 143 160 147
11th 137 161 145 161
12th 165 143 161 161
SubTotal NRHS 612 588 608 622
Total 1929 1935 1997 1984
Enrolllment +/--6 -62 13 29
Current grade K
1st 1 -1 7 6
2nd 1 -3 -3 4
3rd 7 -4 11 8
4th 7 -2 1 3
5th 5 3 8 2
6th -15 -11 -15 -17
7th -4 5 9 6
8th -2 6 2 -7
9th -9 -13 14 15
10th -2 1 7 3
11th -6 1 -2 7
12th 4 -2 0 -2
Class roll effect -13 -20 39 28
7 -42 -26 1
Enrollment +/--6 -62 13 29
Incoming K v. outgoing 12 effect
PANEL 2
Enrollment each year is affected by a number of factors: (1) families moving in/out of the district, (2) kids Choicing out, (3) kids going to/coming from charter
schools, (4) homeschooling, (5) the size of the incoming kindergarten class versus the prior year's outgoing 5th graders, etc.
Same "Class" roll +/-
DISTRICT'S 4 TOWNS DATA
10/1/2017 10/1/2016 10/1/2015 10/1/2014 10/1/2012
54
78
73
82
84
79
450
80
65
60
205
62
75
72
60
269
924
Same "Class" roll = +/- kids moving up a grade as expected
Kids leave for charter?
Charter flows?
Enrollment each year is affected by a number of factors: (1) families moving in/out of the district, (2) kids Choicing out, (3) kids going to/coming from charter
schools, (4) homeschooling, (5) the size of the incoming kindergarten class versus the prior year's outgoing 5th graders, etc.
E.g., the -3 = 67 Kindergarteners at 10/1/20 are now 64 1st
Graders at 10/1/21
10/1/2017 10/1/2016 10/1/2015 10/1/2014 10/1/2012
130
158
151
151
165
182
937
146
135
138
419
144
154
163
138
599
1955
Same "Class" roll = +/- kids moving up a grade as expected
Kids leave for charter?
Return from charter? '20 and '21 driven completely by Brewster
'20 and '21 COVID effects
E.g., the 1 = 119 Kindergarteners at 10/1/20 are now 120 1st
Graders at 10/1/21
Enrollment each year is affected by a number of factors: (1) families moving in/out of the district, (2) kids Choicing out, (3) kids going to/coming from charter
schools, (4) homeschooling, (5) the size of the incoming kindergarten class versus the prior year's outgoing 5th graders, etc.
DISTRICT'S 4 TOWNS DATA
10/1/2021 10/1/2020 10/1/2019
Current grade K 63 74 62
1st 64 68 71
2nd 71 74 57
3rd 72 58 85
4th 57 85 78
5th 85 83 84
SubTotal elementary 412 442 437
6th
7th
8th
SubTotal NRMS 0 0 0
9th
10th
11th
12th
SubTotal NRHS 0 0 0
Total 412 442 437
Enrolllment +/--30 5 -14
Current grade K
1st -10 6 5
2nd 3 3 1
3rd -2 1 4
4th -1 0 0
5th 0 5 1
6th
7th
8th
9th
10th
11th
12th
Class roll effect -10 15 11
-20 -10 -25
Enrollment +/--30 5 -14
PANEL 3
Enrollment each year is affected by a number of factors: (1) families moving in/out of the district, (2) kids Choicing out, (3) kids going to/coming from charter schools,
(4) homeschooling, (5) the size of the incoming kindergarten class versus the prior year's outgoing 5th graders, etc.
Incoming K v. outgoing 5 effect
BREWSTER ELEMENTARY ONLY DATA - add back of "withdrawal to another option due to COVID" in '20 - town level detail only available for
elementary schools
Same "Class" roll +/-
10/1/2021 10/1/2020 10/1/2019
Current grade K 150 133 135
1st 120 146 146
2nd 135 160 133
3rd 150 141 173
4th 136 180 160
5th 176 168 162
SubTotal elementary 867 928 909
6th 148 151 152
7th 147 157 174
8th 155 182 154
SubTotal NRMS 450 490 480
9th
10th
11th
12th
SubTotal NRHS 0 0 0
Total 1317 1418 1389
Enrolllment +/--101 29 27
Current grade K
1 -13 11 7
2 -11 14 -3
3 -10 8 11
4 -5 7 1
5 -4 8 8
6 -20 -11 -15
7 -4 5 9
8 -2 8 2
9
10
11
12
Class roll effect -69 50 20
PANEL 4
Enrollment each year is affected by a number of factors: (1) families moving in/out of the district, (2) kids Choicing out, (3) kids going to/coming from charter schools,
(4) homeschooling, (5) the size of the incoming kindergarten class versus the prior year's outgoing 5th graders, etc.
DISTRICT'S 4 TOWNS DATA - add back of "withdrawal to another option due to COVID"
NRMS data include some Choice/tuition that weren't separately broken out
NRHS data not granular enough to analyze
Same "Class" roll +/-
-32 -21 7
Enrollment +/--101 29 27
Incoming K v. outgoing 8 effect
10/1/2018 10/1/2017 10/1/2016 10/1/2015 10/1/2014 10/1/2012
66 54
56 78
81 73
78 82
83 84
87 79
451 450
0 0
0 0
451 450
1
Same "Class" roll = +/- kids moving up a grade as expected
2
3
5
1
3
14 When comparing the same student classes/cohorts, enrollment is down 10 students or 2.8%
-13
1 Overall enrollment is down 6.8%
Enrollment each year is affected by a number of factors: (1) families moving in/out of the district, (2) kids Choicing out, (3) kids going to/coming from charter schools,
(4) homeschooling, (5) the size of the incoming kindergarten class versus the prior year's outgoing 5th graders, etc.
BREWSTER ELEMENTARY ONLY DATA - add back of "withdrawal to another option due to COVID" in '20 - town level detail only available for
elementary schools
E.g., the -10 = 74 Kindergarteners at 10/1/20 are now 64 1st
Graders at 10/1/21
10/1/2018 10/1/2017 10/1/2016 10/1/2015 10/1/2014 10/1/2012
139 130
136 158
162 151
159 151
154 165
167 182
917 937
165 146
152 135
128 138
445 419
COVID related withdrawals not given in enough detail to be able to analyze
0 0
1362 1356
6
Same "Class" roll = +/- kids moving up a grade as expected
6
4
8
3
2
-17 Kids leave for charter?
6
-7
5 When comparing the same student classes/cohorts, enrollment is down 69 students or 5.6%
E.g., the -13 = 133 Kindergarteners at 10/1/20 that are now 120
1st Graders at 10/1/21
Enrollment each year is affected by a number of factors: (1) families moving in/out of the district, (2) kids Choicing out, (3) kids going to/coming from charter schools,
(4) homeschooling, (5) the size of the incoming kindergarten class versus the prior year's outgoing 5th graders, etc.
DISTRICT'S 4 TOWNS DATA - add back of "withdrawal to another option due to COVID"
NRMS data include some Choice/tuition that weren't separately broken out
NRHS data not granular enough to analyze
1
6 Overall enrollment is down 7.1%
When comparing the same student classes/cohorts, enrollment is down 10 students or 2.8%
COVID related withdrawals not given in enough detail to be able to analyze
When comparing the same student classes/cohorts, enrollment is down 69 students or 5.6%
NAUSET REGIONAL SCHOOLS Oct-21
ENROLLMENT TRENDS
HIGH As of Live in Live in Live in School OTHER
SCHOOL 1-Oct District Truro Provincetown Choice IN STUDENTS TOTAL
2021 618 60 20 156 854
2020 596 60 23 198 877
2019 616 60 26 219 921
2018 624 63 29 228 944
2017 603 48 37 236 924
2016 642 52 40 211 945
2015 676 52 44 209 981
2014 687 50 40 197 974
2013 706 61 43 214 1024
2012 695 52 33 190 970
2011 696 56 28 185 965
2010 737 50 32 168 987
2009 800 40 NA 153 993
2007 880 42 NA 119 1041
MIDDLE As of Live in Live in Live in School OTHER
SCHOOL 1-Oct District Truro Provincetown Choice IN STUDENTS TOTAL
2021 450 26 4 56 536
2020 488 32 3 60 583
2019 480 41 4 64 589
2018 445 43 5 90 583
2017 419 38 7 89 553
2016 424 31 9 77 541
2015 437 31 9 67 544
2014 463 37 7 53 560
2013 489 22 7 65 583
2012 490 19 8 73 590
2011 490 27 8 46 571
2010 477 24 10 43 554
2009 489 23 55 567
2007 460 14 31 505
AS OF OCTOBER 1, 2021 Students Attending Nauset High School Under School Choice by Home Town TOTAL
Barnstable Bourne Chatham Dennis Harwich Sandwich Yarmouth Falmouth Mashpee
28 2 15 24 44 3 37 1 2 156
AS OF OCTOBER 1, 2021 Students Attending Nauset High School - Tuitioned In
Gr. 9 Gr. 10 Gr. 11 Gr. 12 Total
Truro 18 14 14 14 60
Provincetown 5 5 4 6 20
(Barnstable includes: Centerville, Marston Mills, Osterville, Sagamore and Barnstable)
AS OF OCTOBER 1, 2021 Students Attending Nauset Middle School Under School Choice by Home Town
Barnstable Chatham Dennis Harwich Sandwich Yarmouth Provincetown Truro Total
11 2 12 12 1 18 4 14 74
AS OF OCTOBER 1, 2021 Students Attending Nauset Middle School - Tuitioned In
Gr. 7 Gr. 8 Total
Truro 6 8 14
AS OF OCTOBER 1, 2021 Nauset Resident Students Attending Other High Schools
Lighthouse Sturgis Tech
2021 82 14 100
2020 64 10 92
2019 46 12 76
2018 53 15 77
2017 67 16 88
2016 67 17 81
2015 64 19 86
2014 62 23 69
2013 64 25 72
2012 69 23 72
2011 86 10 80
AS OF OCTOBER 1, 2020 International Student Program
2021 0
2020 0
2019 2
2018 3 2 Chinese, 1 German
2017 4 2 Chinese, 1 Indonesian, 1 German
2016 5 2 Brazil, 3 Chinese
2015 17 1 German, 2 Brazilians, 1 Spanish, 1 Norwegian and 12 Chinese
2014 17 8 Chinese, 2 Brazilian, 2 French, 3 Spanish, 1 Norwegian and 1 German
2013 11 3 Chinese, 2 Italian, 4 Brazilians, 1 German, 1 Monaco
2012 6 2 French, 3 Chinese, 1 Belgium
From: Bob Young, member, Brewster Finance Committee
To: Pete Dahl, Chair, Brewster Finance Committee
Date: 11/2/2021
Re: Brewster and NRSD enrollment trend analysis
I’ve put together an analysis of the enrollment trends in the Brewster Elementary Schools as
well as for the four NRSD towns. This data can be used to consider issues such as the expected
size of Brewster and the NRSD district towns’ enrollment, the apportionment of the NRSD costs
to the four district towns, and the use of existing and planned school buildings.
This analysis is based upon the “Official Enrollment” data as of 10/1 of each year as prepared by
the NRSD administration. Recall that in 2020, for the 10/1/20 enrollment data, the NRSD also
provided supplemental information showing the number of students that it believed had opted
for alternative schooling that year due to COVID. This data was granular enough at the
elementary and NRMS levels to analyze trends for Brewster and for the four NRSD towns. At
NRHS, the data was not granular enough to analyze on a town-by-town basis.
The data is presented in four panels. Panels 1 and 2 are the “as reported” data, with no
adjustments for the 2020 COVID effects. Panels 3 and 4 incorporate the adjustments suggested
by the NRSD administration for the 2020 COVID effects. 2021 data may also be affected by
COVID, but the NRSD administration has not provided this supplemental data.
How the data is presented:
The tables show enrollment in each grade each year
The cells are color coded to make it easier to see changes to a particular class/cohort
through time – i.e. on Panel 3 the orange cell at 10/1/17 for K equals 54. This
class/cohort steps down and to the left and remains in orange cells (this class grew to 56
as of 10/1/18 and to 57 as of 10/1/19).
The Same “Class” roll +/- table shows this same data, but as the net change – i.e. on
Panel 3 the orange cell at 10/1/18 for 1st grade is 2 which is the net change from 54
kindergartners to 56 1st graders
The first yellow highlighted box shows the Total enrollment as well as Enrollment +/-
The second yellow highlighted box breaks out the two potential sources of the
Enrollment +/-
o Class roll effect – made up of (1) families moving in/out of the district, (2) kids
Choicing out, (3) kids going to/coming from charter schools, (4) homeschooling,
etc.
o Incoming K versus outgoing “oldest class” effect - the size of the incoming
kindergarten class versus the prior year's outgoing 5th/8th/12th graders
depending on the panel you’re reviewing
Observations on Panel 1 – Brewster “As Reported” data:
Enrollment in K-12 dropped to 903 students in 2021 from 949 students in 2019
o 2020 dropped significantly (-41 students) due, in part, to COVID
o 2021 did not see a recovery – enrollment dropped by an additional 5 students
Observations on Panel 2 – NRSD four towns “As Reported” data:
Enrollment trends mirror those of Brewster
Enrollment in K-12 dropped to 1,929 students in 2021 from 1,997 students in 2019
o 2020 dropped significantly (-62 students) due, in part, to COVID
o 2021 did not see a recovery – enrollment dropped by an additional 6 students
It’s very interesting that even this “As Reported” data shows no recovery in enrollment in 2021.
In fact, it shows a continued decline.
Panels 3 and 4 are “Pro-Forma” data that incorporate the COVID-related adjustments that the
NRSD administration provided last year. This data may be more representative of actual
enrollment trends.
Observations on Panel 3 – Brewster Elementary Schools “Pro-Forma” data:
Enrollment declined substantially in 2021 (down 6.8%)
o For the first time in the observed period there was a negative class roll effect in
any class/cohort and the overall class roll effect was negative
o There is a consistent trend in smaller incoming K versus outgoing 5th graders
Observations on Panel 4 – NRSD four towns “Pro-Forma” data through 8th grade:
Enrollment declined substantially in 2021 (down 7.1%)
o Class roll dominated the trend, with every class/cohort recording an outflow of
students
o The past two years have seen substantially smaller incoming K versus outgoing
8th graders
The NRSD has consistently requested and received 2.5% budget increases every year. This has
been the case regardless of inflation or enrollment changes. The chart shows that since FY10
Total Enrollment is down 3.2% and the four Member Towns’ Enrollment is down 15%. Total
Enrollment has been buoyed by a 37.2% increase in Choice Enrollment.
Despite the decline in Total and Member Towns Enrollment the NRSD Operating Expense
budget is up 36.1% gross, and is up 21.4% on an inflation adjusted basis.
For FY22, the NRSD budget included $1,352,214 in “Reserve for Negotiation” to achieve its 2.5%
increase.
For FY22, the Brewster Schools budget included $459,527 in “Reserve for Negotiation” to
achieve its 2.5% increase.
We should receive transparency around exactly how much of this reserve was utilized when
negotiations were finalized so that we can: (1) understand how much excess funding there was
for this line item, (2) where this excess funding was utilized, and (3) incorporate this excess into
our review of the NRSD and Brewster Schools FY23 budget requests.
-3.2%
-15.0%
36.1%
37.2%
21.4%
-30%
-20%
-10%
0%
10%
20%
30%
40%
50%
60%
FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20
NSRD Change in Enrollment and Budget
Indexed to FY10
Total Enrollment Member Towns Enrollment
Choice Enrollment OpXP budget
Infl. Adj. OpXP Budget
Source: NRSD, DESE
Finance Committee Minutes
December 15, 2021 Page 1 of 3
TOWN OF BREWSTER
FINANCE COMMITTEE
Date: December 15, 2021 Time: 6:00 PM
VIRTUAL MEETING MINUTES
Present: Chair Pete Dahl, Vice Chair Frank Bridges, Clerk Bill Meehan, Honey Pivirotto, Robert Tobias,
Alex Hopper, Andy Evans, Bob Young
Also present: Mimi Bernardo, Finance Director; Peter Lombardi, Town Administrator
Absent: William Henchy
The Chair called the meeting to order at 6:01 pm and announced a quorum.
This meeting will be conducted by remote participation pursuant to Chapter 20 of the Acts of 2021. 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.brerwster-ma.gov), or Video
recording (tv.brewster-ma.gov).
1.Public Announcements and Comment- none
2.Town Administrator/Finance Director Report
Peter Lombardi said he didn’t have anything to add from Monday evening’s Select Board Meeting that went
over the budget projections.
3.Budget Calendar – Discussion and Approval
Pete went through the calendar with the Committee. January 19th would be the first meeting if we don’t use the
first meeting date on January 5th. He has 3 meetings scheduled in February. Monday the 7th will be a Joint,
Select Board/Finance Committee Meeting with a budget overview, diving into the details on the 9th with all the
Department Heads making budget presentations – the all-day meeting. Pete said the February meetings may be
a challenge for him to attend as he will be travelling but will keep everyone posted. School Budget
Presentations on February 28th. Pete wondered if we could expect to see the Budget before the 28th? Peter
Lombardi said he would expect that to be the case. If you look at the School Budget Calendar, it looks like we
will have that budget at least by that date. Pete will add the February 10th and the March 3rd dates where NRHS
will certify the budget. The February 16th date is joint with the Select Board for the review of the update on the
5-year Capital Plan. Pete said he will cancel the January 5th meeting for now unless something comes up.
4. Review and Approve Liaison Assignments
Approved:
VOTE:
Finance Committee Minutes
December 15, 2021 Page 2 of 3
Pete left the assignments in place that have been ongoing. There will be two new liaisons needed soon, for the
Bay Property Advisory Committee and the Long Pond Property Committee which will be a significant time
commitment for their liaisons. He then went forward going over current assignments and discussing any
changes the committee would like to see. Pete said our role as a Finance Committee is to look at these
committees from a financial standpoint. Liaisons should introduce themselves to their committees and make
sure which meetings necessitate our attendance. Many times, we are only there to observe and bring back the
information to the Finance Committee. Once the charge by the Select Board regarding the Cape Cod Sea Camps
Committees has been made, we will talk more about their liaisons through this committee. We will have more
detail regarding schedule and meetings; we will then be soliciting for letters of interest from community
members, and the committee should get going in March or April.
5.Nauset Regional Public Schools Budget – Discussion and Strategic Direction
Pete said understanding the level of concern voiced from the previous year, we need to have the time to develop
specific questions. We also want to be sure that we have some commitment from them that they will return for
answers to those questions, even though the budget season is so short. We will bring this up at a subsequent
meeting and flesh it out. Peter Lombardi wondered if one of the primary agenda items on January 19th, would
perhaps be to start to talk about what questions you may have so there is ample time for school officials to
answer them, etc. He thinks specific questions listed will be beneficial in terms of being clear on expectations.
There will be budget documents in some form by the January 13th meeting date. As soon as we have the full
picture in terms of this year’s enrollment data, Peter Lombardi will get it out to the committee regarding
enrollment trends and how that impacts our assessments. Andy said he really likes to see enrollment trends
because the intentions are very important. Is there some early warning system to give us some projections? Pete
said there are a lot of moving parts here, so that may be difficult. Peter Lombardi said by the end of January we
will have the elementary school budget with a presentation planned for the Select Board in January which will
inform some of the bigger picture policy discussions going forward.
6.Liaison Reports
Bill Meehan updated the Committee on the Golf Department regarding an emergency that happened during the
last storm which compromised the roof and pavilion ceiling. The management of the club engaged emergency
services to clean up the mess. We will need a new ceiling and new carpeting. The repairs are underway and
appear to be going well. Peter Lombardi said they are working with their insurance company. We need to pivot
doing all the work dealing with those issues. Bill Meehan said the damage has not impacted the operation of
Golf itself. The numbers continue to astound. Director of Golf Operations, Jay Packett’s forecast indicated a
probable surplus of well over $1M. The overall performance of the club last year was unprecedented, through
November of this year, he has recorded well over 90,000 rounds of Golf this season. Management has done an
excellent job.
7. Review and Approval of Minutes – 9/13/21, 10/13/21, 10/20/21, 11/15/21
Bill Meehan MOVED to approve the four sets of Minutes as presented. Frank Bridges second.
Roll Call Vote: Frank Bridges – yes, Bill Meehan – yes, Honey Pivirotto – yes, Andy Evans – yes, Robert
Tobias – yes, Bob Young – yes, Alex Hopper – yes, Chair Pete Dahl– yes.
The Committee voted: 8-yes 0-no
8. Request for agenda items for future meetings – please email Pete
Finance Committee Minutes
December 15, 2021 Page 3 of 3
9. Matters Not Reasonably Anticipated by the Chair- none
10. Next Finance Committee Meeting – January 19, 2022
11. Adjournment
Bill Meehan MOVED to adjourn the meeting at 7:17 PM. Frank Bridges second.
Roll Call Vote: Frank Bridges – yes, Bill Meehan – yes, Honey Pivirotto – yes, Andy Evans – yes, Robert Tobias
– yes, Bob Young – yes, Alex Hopper – yes, Chair Pete Dahl– yes.
The Committee voted: 8-yes 0-no
Respectfully submitted, Beth Devine
Packet of supporting materials on the website for public review.