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Home My Public Portal AboutSelect Board Meeting Packet - 05.09.22Weekly Count of New COVID-19 Infections: March 8, 2020 – April 30, 2022 1 2 0 2 0 00 1 0 2 0 0 00 1 2 5 2 0 0 00 2 0 2 1 2 3 0 1 4 1 3 6 6 13 22 117 202425 53 2420 8 8 5 1113 21 32 2125 12 6 7 3 3 1 0 1 0 0 00 2 3 5 914 7 91215 6 9 9 8 5 55 5 9 20 39 21 29 4847 54 82 118 545457 34 9 20 710 4 5 4 4 4 6 15 29 3 7 53 14 2 0 1 1 1 0 1 1 0 3 0 0 1 5 0 0 1 0 00 0 1 0 0 0 00 0 0 1 1 0 0 00 0 1 2 2 1 0 2 0 0 00 0 0 0 0 2 0 0 0 0 0 0 0 0 00 0 0 0 1 0 0 00 0 0 0 00 0 1 7 0 3 0 00 0 0 0 1 1 11 38 30 18 4 3 1 0 0 00 0 0 0 0 7510 20 40 60 80 100 120 140 3/29-4/44/12-4/184/26-5/25/10-5/165/24-5/306/7-6/136/21-6/277/5-7/117/19-7/258/2-8/88/16-8/228/30-9/59/13-9/199/27-10/310/11-10/1710/25-10/3111/8-11/1411/22-11/2812/6-12/1212/20-12/261/3-1/91/17-1/231/31-2/62/14-2/202/28-3/63/14-3/203/28-4/34/11-4/174/25-5/15/9-5/155/23-5/296/6-6/126/20-6/267/4-7/107/18-7/248/1-8/78/15-8/218/29-9/49/12-9/189/26-10/210/10-10/1610/24/10/3011/7-11/1311/21-11/2712/5-12/1112/19-12/251/2-1/81/16-1/221/30-2/52/13-2/192/27-3/53/13-3/203/27-4/24/10-4/164/24-4/30New Brewster COVID-19 Cases Resident (1340 Total)Long Term Care (238 Total staff & patients) Ages of Brewster Residents with Active COVID-19 Infections April 17 – April 23, 2022 % COVID Infections in Age Groups % COVID Infections in Age Groups 0-9 years (1) 3% 10-19 years (4) 13%20-29 years (2) 6% 30-39 years (3) 10% 40-49 years (2) 7% 50-59 years (2) 7% 60-69 years (5) 17% 70-79 years (8) 27% 80+ years (3) 10% 0-9 years (1) 10-19 years (4) 20-29 years (2) 30-39 years (3) 40-49 years (2) 50-59 years (2) 60-69 years (5) 70-79 years (8) 80+ years (3) April 24 – April 30, 2022 0-9 years (1) 5%10-19 years (1) 5% 20-29 years (3) 15% 30-39 years (1) 5% 40-49 years (1) 5% 50-59 years (0) 0% 60-69 years (3) 15% 70-79 years (2) 10% 80+ years (8) 40% 0-9 years (1) 10-19 years (1) 20-29 years (3) 30-39 years (1) 40-49 years (1) 50-59 years (0) 60-69 years (3) 70-79 years (2) 80+ years (8) Cost Benefit Value Analysis: Roadways Sorted By CBV With Composite RSR *Does Not Include No Maintenance Required , Routine Maintenance Please Note: Unit pricing accounts for curb to curb improvements only; Does not include any drainage, sidewalk, ADA, gravel subbase or utility improvements Brewster, MA Cumulative TotalNameCBV% Repair Repair CostComp. RSR RepairSq. Yards ClassLength (Miles) AcceptedRoadway Status: $281,573.55HARWICH ROAD 89.44 $281,573.5579.94 Preventative Maintenance35,196.69 AR2.47 70% $330,670.17AIRLINE ROAD 43.05 $49,096.6279.83 Preventative Maintenance6,137.08 CO0.41 0% $528,913.50GREAT FIELDS ROAD 27.79 $198,243.3350.19 Minor Rehabilitation12,390.21 CO1.06 69% $1,032,089.54MILLSTONE ROAD 23.50 $503,176.0464.90 Minor Rehabilitation31,448.50 CO2.50 92% $1,086,860.10POINT OF ROCKS ROAD 13.66 $54,770.5670.36 Preventative Maintenance6,846.32 CO0.65 74% $1,246,751.82TUBMAN ROAD 13.21 $159,891.7274.00 Preventative Maintenance19,986.46 CO1.56 77% $1,348,507.14FOSTER ROAD 12.00 $101,755.3264.07 Minor Rehabilitation6,359.71 CO0.60 90% $1,411,081.55CROWELLS BOG ROAD 11.88 $62,574.4162.16 Minor Rehabilitation3,910.90 CO0.33 100% $1,547,731.56RED TOP ROAD 8.85 $136,650.0143.75 Major Rehabilitation3,416.25 LO0.27 36% $1,559,171.05JODA ROAD 5.82 $11,439.4972.32 Preventative Maintenance1,429.94 LO0.10 100% $1,579,103.84HARMONY LANE 5.71 $19,932.8073.80 Preventative Maintenance2,491.60 LO0.19 100% $1,595,942.75OLD RED TOP ROAD 5.70 $16,838.9173.90 Preventative Maintenance2,104.86 LO0.16 100% $1,801,433.85CANOE POND DRIVE 5.56 $205,491.1042.13 Major Rehabilitation5,137.28 LO0.45 100% $1,805,889.98DEPOT STREET 5.49 $4,456.1376.85 Preventative Maintenance557.02 LO0.06 100% $1,851,637.00SEAVIEW ROAD 5.48 $45,747.0276.98 Preventative Maintenance5,718.38 LO0.41 100% $1,874,609.29OLD NORTH ROAD 5.47 $22,972.2977.13 Preventative Maintenance2,871.54 LO0.27 100% $1,927,697.36BOG POND ROAD 5.46 $53,088.0771.58 Preventative Maintenance6,636.01 LO0.59 78% $1,933,277.98SALT HOLE LANE 5.43 $5,580.6377.66 Preventative Maintenance697.58 LO0.06 100% $2,115,180.35DERBY LANE 5.43 $181,902.3743.29 Major Rehabilitation4,547.56 LO0.32 100% $2,155,542.42SWAMP ROAD 5.42 $40,362.0777.87 Preventative Maintenance5,045.26 LO0.39 100% $2,201,199.19UPLAND CIRCLE 5.42 $45,656.7777.89 Preventative Maintenance5,707.10 LO0.42 100% $2,210,021.66OAKWOOD ROAD 5.37 $8,822.4678.53 Preventative Maintenance1,102.81 LO0.09 100% $2,218,207.13OLD BOG ROAD 5.37 $8,185.4778.53 Preventative Maintenance1,023.18 LO0.09 100% $2,260,153.10CATHEDRAL ROAD 5.27 $41,945.9773.34 Preventative Maintenance5,243.25 LO0.45 72% $2,357,139.66AMBERGRIS CIRCLE 5.24 $96,986.5664.77 Minor Rehabilitation6,061.66 LO0.52 50% $2,388,008.04BREAKWATER ROAD 5.17 $30,868.3871.29 Preventative Maintenance3,858.55 LO0.33 58% $2,513,602.31JONATHANS WAY 5.11 $125,594.2758.04 Minor Rehabilitation7,849.64 LO0.68 31% $2,536,039.34AUNT MOLLS RIDGE ROAD 5.03 $22,437.0273.02 Preventative Maintenance2,804.63 LO0.22 64% $2,611,601.58ELDRIDGE ROAD 5.03 $75,562.2446.81 Major Rehabilitation1,889.06 LO0.16 100% $2,674,243.37DENNISON ROAD 5.00 $62,641.7947.13 Major Rehabilitation1,566.04 LO0.17 100% $2,725,705.81ROBINSON ROAD 5.00 $51,462.4447.13 Major Rehabilitation1,286.56 LO0.12 100% ManageMyRoads by BETA This Report Is Intended For General Planning and Informational Purposes Only1/7/2022 Page 1 of 3 BREWSTER May 17 10am-2pm WELLNESS FAIR Bone Density Screening Blood Pressure Screening Fire Safety and Emergency Preparedness Healthy Eating and Nutrition Services Wise and Well Use of Medications Caring for Yourself While Caring for Others Home Care and Other Help at Home Hearing Tests HDL and Glucose Testing Homeopathy Mental Health and Coping Alzheimer’s Disease and Dementia Scams and Scalawags Home Fit: Modifications for Health and Safety COVID Testing Demos Geriatric Care Management Exercise for Young and Old Volunteer Opportunities BREWSTER BAPTIST CHURCH 1848 Main Street Brewster Select Board Meeting of May 9, 2022 Consent Agenda Items 1 Item #8: Consent Agenda Approval of Regular Session Meeting Minutes from April 4, 2022 Administration Recommendation: We recommend the Board approve the meeting minutes as presented. Appointments: Cultural Council, David Iannitelli David Iannitelli has submitted an application for the Cultural Council, following the application process, the Select Board liaison has conducted an interview and recommended Mr. Iannitelli for the appointment. The appointment is a three-year term that will end June 30, 2025. Administration Recommendation: We recommend that the Select Board approve this appointment. One Day Liquor License Applications: Cape Cod Museum of Natural History (2), Maplewood at Brewster, Chatham Bars Inn Farm (2) Cape Cod Museum of Natural History: On Tuesday May 24th the museum will be hosting a volunteer picnic from 4pm to 7pm and they would like to serve beer and wine. The expected number of attendees is 100. On Thursday June 9th the museum will be hosting the Greg Skomal Fundraiser from 6pm to 8pm and would like to serve beer and wine. Maplewood at Brewster: On Wednesday May 18th, Maplewood will be hosting a professional networking event from 4pm to 6pm and would like to serve one glass of Prosecco upon arrival to the guests, which is invite only. The expected number of guests is 20-30. Chatham Bars Inn Farm: On Wednesday May 18th, CBI Farm will be hosting a private farm to table dinner for Chatham Bars Inn guests only from 6pm to 9pm. During this dinner they would like to serve beer, wine, and liquor to the expected 20 guests. On Monday May 23rd, CBI Farm will be hosting a private farm to table dinner for Chatham Bars Inn guests only from 6pm to 9pm. They would like to serve beer, wine, and liquor to the expected 60 guests. Administration Recommendation: We recommend that the Select Board approve these one-day liquor license applications. One Day Entertainment License, Erin Drake and Chatham Bars Inn Farm Erin Drake of 598 Main Street will be hosting a private wedding on Saturday June 18th from 3:30pm until 10pm. During this event there will be a disc jockey with amplified music. The Police Department has recommended that the homeowner notifies their abutters of the event. There are an expected 120 guests. Brewster Select Board Meeting of May 9, 2022 Consent Agenda Items 2 Chatham Bars Inn Farm: On Wednesday May 18th, CBI Farm will be hosting a private farm to table dinner for Chatham Bars Inn guests only from 6pm to 9pm. During this dinner they would like to have acoustic music for their 20 guests. On Sunday May 21st, CBI Farm will be holding a public farm event from 9am to 5pm. During this time they would like to have acoustic music for an expected 150 attendees. On Monday May 23rd, CBI Farm will be hosting a private farm to table dinner for Chatham Bars Inn guests only from 6pm to 10pm. During this dinner they would like to have acoustic music for their 60 guests. Administration Recommendation: We recommend that the Select Board approve these one-day entertainment license applications. Gift Acceptance: Brewster Golf Department Jay Packett and the Golf Commission are recommending the acceptance of a gift in the form of a labor and materials to install shelving at the golf course driving range. The shelving will allow for better organization and storage. The Golf Commission voted unanimously in favor of this donation at its April 26, 2022, meeting. Administration Recommendation: We recommend that the Select Board approve the gift as outlined. Transfer of Hawker & Peddler License- Eric Barber, Boundless Inc. At the January 24th Select Board meeting Eric Barber was approved to renew his yearly Hawker & Peddler license with Rooftop Power. Recently Mr. Barber has changed companies and now works for Boundless Inc. Mr. Barber has provided an updated application and business card. Administration Recommendation: We recommend the Board vote to approve the transfer of the Hawker & Peddler license for Eric Barber. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Select Board 04.04.2022 www.brewster-ma.gov Page 1 of 8 Office of: Select Board Town Administrator MINUTES OF THE SELECT BOARD MEETING REGULAR SESSION DATE: April 4, 2022 TIME: 5:50 PM PLACE: Remote Participation REMOTE PARTICIPANTS: Chair Bingham (joined at 5:52pm),Vice Chair Whitney, Selectperson Chaffee, Selectperson Hoffmann, Selectperson Chatelain, Town Administrator Peter Lombardi, Assistant Town Administrator Donna Kalinick, Robert Ziegler, Suzanne Sullivan, Ryan Burch, Tim Hackert, Julie Creamer, David Quinn Call to Order, Declaration of a Quorum, Meeting Participation Statement and Recording Statement Vice Chair Whitney called the meeting to order at 5:50pm and read the meeting participation and recording statements. A quorum was declared, with members of the Select Board announced. Executive Session To discuss strategy with respect to collective bargaining if an open meeting may have detrimental effect on the bargaining position of the public body and the Chair so declares (OPEIU). Selectperson Chatelain moved to enter executive session. Selectperson Chaffee second. A roll call vote was taken. Selectperson Chatelain-yes, Selectperson Chaffee-yes, Selectperson Hoffmann-yes, Vice Chair Whitney-yes. The vote was 4-Yes, 0-No. Chair Bingham joined the meeting at 5:52pm. The Select Board returned to open session at 5:56pm. Discuss and Vote on Memorandum of Agreement with OPEIU re. Hiring Employees with Past Experience Mr. Lombardi commented that this would allow the Town to hire new employees up to step 3 within the applicable grade based on their experience in similar positions. This increases up to step 4 starting July 1, 2023. Selectperson Hoffmann moved to approve the memorandum of agreement with OPEIU regarding hiring employees with past experience. Selectperson Chaffee second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Hoffmann-yes, Selectperson Chatelain-abstain, Selectperson Chaffee-yes, Chair Bingham-yes. The vote was 4-Yes, 0-No, 1-Abs Public Announcements and Comment: None Select Board Announcements and Liaison Reports: Selectperson Whitney welcomed home Joe Thacher, a Brewster Police Office since 2018 and a Captain in the Massachusetts National Guard. Mr. Thacher has returned home from a yearlong deployment in the Middle East, the Town of Brewster thanks you for your service. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Select Board 04.04.2022 www.brewster-ma.gov Page 2 of 8 Office of: Select Board Town Administrator Town Administrator’s Report: Mr. Lombardi reviewed data regarding the COVID pandemic: Both at the Federal and the State level, the second booster has been approved for adults over age 50. Brewster is in the low to mid-single digits in terms of weekly new positive cases. No real consistent demographic being impacted. Ms. Kalinick announced that the planned reopening date of the Swap Shop is Friday April 22, 2022, which will be opened Friday through Monday from 10am until 2pm. Specific guidelines will be posted on the website. A reminder that this is a Brewster resident swap shop, if one does not have a recycling center permit, they must show the gate attendant proof of residency. Ms. Kalinick thanked the volunteers, Griffin Ryder and Jimmy Jones for their support. Consent Agenda a.Meeting Minutes: March 14, 2022 b.Fee Waiver Request: Brewster Historical Society events at Drummer Boy Park; Department of Public Works project at the Sea Camps c.Town Landing and Public Beach Access Request; Ellis Landing Selectperson Chatelain moved the consent agenda for April 4th. Selectperson Chaffee second. A roll call vote was taken. Selectperson Hoffmann-yes, Selectperson Chaffee- yes, Selectperson Chatelain-yes, Selectperson Whitney-yes, Chair Bingham-yes. The Board vote was 5-Yes, 0-No. Discuss and Vote on Minor Language Changes to Town Charter Special Act Proposed by Counsel to Massachusetts House of Representatives Mr. Lombardi noted the final version is in the packet, there are no significant changes relative to the policy implications in the Charter. The original article that Town Meeting approved gives the Select Board as well as counsel for the House and Senate discretion to make changes. Before it moves on for Senate review, Representative Whalen suggested that the Select Board review and approve the new Special Act as revised. Selectperson Chatelain moved to approve the Special Act as presented in the packet. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Hoffmann-yes, Selectperson Chaffee- yes, Selectperson Chatelain-yes, Selectperson Whitney-yes, Chair Bingham-yes. The Board vote was 5-Yes, 0-No. 6:15pm Public Hearing- Annual Wines and Malt Beverages Liquor License: Ack Gioia LLC Selectperson Chatelain moved to open the public hearing. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Hoffmann-yes, Selectperson Whitney-yes, Selectperson Chaffee-yes, Selectperson Chatelain-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. There were no public comments or questions from the Select Board. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Select Board 04.04.2022 www.brewster-ma.gov Page 3 of 8 Office of: Select Board Town Administrator Selectperson Chatelain moved to close the public hearing. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Chaffee-yes, Selectperson Chaffee-yes, Selectperson Hoffmann-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. Selectperson Chatelain moved to approve the Annual Wines and Malt Beverages General On-premises Liquor License for Ack Gioia pending they provide the required liability insurance and all financial obligations have been paid to the Town. The hours during which alcoholic beverages will be sold are 11:30am to 6pm daily. Selectperson Chaffee second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Hoffmann- yes, Selectperson Whitney-yes, Selectperson Chatelain-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. Interview Candidates for Tenant Representative on Housing Authority Board and Vote on New Member Candidate Robert Ziegler joined the meeting, there were no other candidates who attended the meeting. Mr. Ziegler explained why he was interested to be on the Housing Authority Board, he would like to try to help improve the property and look for ways to support the residents. If he is on the Board, he will have the opportunity to bring up concerns of the residents. Ms. Kalinick noted this is new legislation where a tenant is given a seat on the Housing Authority Board. It is being completed now since there was a recent vacancy on the Housing Authority Board. There are two Brewster Authority Housing properties, one is Frederick Court, located on Brewster Road and Sunny Pines off Rt 39 on Huckleberry Lane. Both are rental properties with Sunny Pines as a mixed rental property and Frederick Court as elderly housing. Adding that Housing Authorities are State run housing, the Board meets the third Wednesday of each month. Chair Bingham is the liaison to the committee, which reviews the financials of the property, works on the Capital Plan and the annual budget. The Executive is shared by Brewster and the Town of Mashpee. The board reviews policies as they relate to the properties. Selectperson Chaffee moved to appoint Robert Ziegler to the vacancy on the Brewster Housing Authority. Selectperson Chatelain second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Chatelain- yes, Selectperson Chaffee-yes, Selectperson Hoffmann-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. Presentation and Vote to Place Non-Binding Public Advisory Question on Spring 2022 Local Ballot: Pilgrim Power Plant- Suzanne Sullivan Ms. Sullivan is looking to place the binding advisory question on all fifteen Cape town ballots, she believes there is no real significant attention to Cape Cod and the radioactive water may collect in Cape Cod Bay. Selectperson Chaffee moved to place the non-binding public advisory question concerning the potential radioactive water release from the Pilgrim Power Plant on the Spring 2022 local ballot. Selectperson Chatelain second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Whitney-yes, Selectperson Hoffmann-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Select Board 04.04.2022 www.brewster-ma.gov Page 4 of 8 Office of: Select Board Town Administrator Discuss and Vote on Proposed 2022 Razor Clam Regulations- Ryan Burch, Deputy Natural Resources Officer Ryan Burch joined the meeting and reviewed the proposed regulations, he noted that since 2018 the Town has opened razor clamming to commercial fishery. The Natural Resources Department has taken a conservative approach by setting limits and restrictions. Data is collected by working with Barnstable County Cooperative Extension and our harvesters, the proposed 2022 razor clam regulations is the result of the data and feedback received. Selectperson Chaffee questioned the reduction in endorsement fee from $200 to $25 when the Town has expended resources on the program? Mr. Burch responded that the reason is contributed to the reduction in the amount of harvesting that will be allowed this season as well as the amount of time that will be needed for monitoring. Mr. Burch in responding to harvesters not meeting the maximum allowed amounts noted that last year there were unfavorable winds and algae that covered parts of the flats making it hard to identify the razor clam holes. Selectperson Chatelain moved to approve the razor clam regulations for 2022. Selectperson Chaffee second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Hoffmann-yes, Selectperson Chatelain- yes, Selectperson Whitney-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. Discuss and Vote on Recommendations of Award to Preservation of Affordable Housing & Housing Assistance Corporation from Affordable Housing Trust on Millstone Road Community Housing Request for Proposal (Select Board FY22-23 Strategic Plan Goal H-3)- Joint with Affordable Housing Trust Ms. Kalinick introduced Tim Hackert, Chair of the Affordable Housing Trust, Julie Creamer from Preservation of Affordable Housing and David Quinn from Housing Assistance Corporation. It was noted that Mr. Lombardi served as the procurement officer for the proposal. Ms. Kalinick provided a brief history in the development of the criteria for the request for proposal. The Trust review committee had reviewed the qualified proposal with financial review by LDS consulting. The committee then scored the proposal based on the criteria and the proposal was highly advantageous in all categories. Mr. Hackert clarified that there was a robust engagement process with the abutters and put in extra effort in looking at their concerns. The response from POAH and HAC were very sensitive to the abutters concerns and they expressed in their response their willingness to work with the abutters. Ms. Kalinick noted a critical element of criteria was the management of the development of affordable housing, which needs to be invested in the community. Mr. Hackert added that POAH and HAC have a portfolio of properties that gives them an administrative base for being able to handle the properties and responsive, their long-term commitment to the Cape is evident. Selectperson Chatelain moved to approve awarding the request for proposal to POAH and HAC for the project at Millstone Road. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Whitney- yes, Selectperson Hoffmann-yes, Selectperson Chaffee-yes, Selectperson Chatelain-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Select Board 04.04.2022 www.brewster-ma.gov Page 5 of 8 Office of: Select Board Town Administrator Mr. Lombardi noted that POAH and HAC now have rights to negotiate directly with the Town on the land development agreement and the lease of the property. Draft versions were included in the solicitation. Discuss and Vote to Sign Regulatory Agreement with Elevation Financial for Serenity Brewster Local Action Unit Application This topic was not discussed and will be placed on the agenda for the April 25, 2022, meeting. Vote to Open Spring 2022 Town Meeting Warrant and Vote on Articles Selectperson Chatelain moved to open the warrant for Spring Annual Town Meeting 2022. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Hoffmann-yes, Selectperson Chatelain-yes, Selectperson Chaffee-yes, Selectperson Whitney-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. a.ATM Article 2: FY23 Elementary School Budget Selectperson Chatelain moved to recommend approval of ATM Article 2, Elementary School Budget. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Whitney-yes, Selectperson Hoffmann-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. b.ATM Article 3: Brewster Elementary School Special Education Stabilization Fund Selectperson Chatelain moved to recommend approval of ATM Article 3, Special Education Stabilization Fund. Selectperson Whitney second. A roll call vote was taken. Selectperson Chatelain- yes, Selectperson Chaffee-yes, Selectperson Whitney-yes, Selectperson Hoffmann-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. c.ATM Article 4: FY23 Nauset Regional Budget Selectperson Hoffmann made the following remarks to explain her position on this article: Nauset Middle (increase of 1.67%) and High School (increase by 1.59%) had both submitted budgets with increases under 2.5% as requested by the Town. Unfortunately, the Nauset Region only budget includes the biggest budget drivers and is increasing by 13.84%, an increase of just under $1.45M. The increases are in areas out of the district’s control and include the following: o $46K for in district transportation. o Almost $600K increase or 31.6% from last year for tuition of students who choose to go to Charter or another district. The district should consider exit interviews for all families and students to see why they are leaving. o A $234K increase for transportation for special needs students to their placements in and out of the district, a 56% increase from last year. An almost $414K increase to cover when the district is unable to educate some students with special needs and send these students to an out of district placement, an 10% increase over last year. o About $290K increase in the district share of health insurance costs, 9% over last year. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Select Board 04.04.2022 www.brewster-ma.gov Page 6 of 8 Office of: Select Board Town Administrator Selectperson Hoffman commented that the only costs for the FY23 budget that was made by the Nauset schools was the $125K of the new regional facilities director, considering the $132M school project in the works, this is a smart investment. Noting that it is important to point out that we often compare the Cape Cod Tech budget to the Nauset Schools budget, however the Tech doesn’t have to pay for school choice or pay for special needs out of district tuitions or related transportation. Selectperson Hoffmann stated that Cape Cod Tech can cap their enrollment, however Nauset must take all children. Continuing that Nauset could have come under budget, but this would require cutting programs, services, and people. Selectperson Hoffman believes we all will need to work for next budget season to keep providing high quality education in a more fiscally strained environment. Mr. Lombardi added that prior to the notice from the State that our local Chapter 70 allocation was increasing by 32%, over $300k, we anticipated that we would not have sufficient levy capacity and that an override was needed, or cuts would need to be made on the order of around $200K. Once we learned of the significant Chapter 70 increase, this gave the Town levy capacity and the ability to fund the Nauset assessment without an operating override. The Finance Committee has voted on the Region Budget and their recommendation is, 2 in favor, 6 opposed to recommending the article to Town meeting. Mr. Lombardi noted that he received confirmation from the Orleans Town Administrator that Orleans is bringing forward an override to Town meeting and the ballot this Spring in the amount of $627K, the override is specific to the increase in their share of the Nauset Region Budget. Selectperson Chatelain moved to recommend approval of ATM Article 4, Nauset Regional Budget. Selectperson Chaffee second. A roll call vote was taken. Selectperson Hoffmann-yes, Selectperson Chatelain-yes, Selectperson Whitney-yes, Selectperson Chaffee-yes, Chair Bingham-no. The vote was 4-Yes, 1-No. d.ATM Article 6: FY23 Water Department Budget (Re-vote) Mr. Lombardi noted that the reason for the re-vote for this article and for Article 10 is the way in which the Town submits our information budget and tax information on the re-cap. The State doesn’t allow us to include the indirect charges that are funded by the Water and Golf Departments to help support the general fund. Also, we can’t include the amounts in those individual budget lines. Both the Water and Golf amounts have been reduced in the warrant article, Water is $195K and Golf Department is down a little over $205K. Selectperson Chatelain moved to recommend approval of ATM Article 6. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Chatelain-yes, Selectperson Hoffmann-yes, Selectperson Whitney-yes, Selectperson Chaffee-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Select Board 04.04.2022 www.brewster-ma.gov Page 7 of 8 Office of: Select Board Town Administrator e.ATM Article 8: FY23 Golf Department Budget (Re-vote) Selectperson Chatelain moved to recommend approval of ATM Article 8, Golf Department Budget. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Whitney-yes, Selectperson Chatelain-yes, Selectperson Hoffmann-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. f.ATM Article 10: Capital & Special Project Expenditures (Re-vote) Mr. Lombardi noted there is one new item and one re-vote, the first is item 1c in the warrant, a Select Board funding request for $30K to support the continued work of our consultant Tighe and Bond in supporting the Vision Planning Committee in completing the Local Comprehensive Plan. Town Meeting had originally approved $70K and are looking for a supplemental appropriation of $30K. The re-vote, which is under the Golf Department item 9b for the club house window and door replacement project. We received an updated cost estimate, the overall project has increased by $20K to $210K. Selectperson Chatelain moved to recommend approval of ATM Article 10. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Hoffmann-yes, Selectperson Whitney-yes, Selectperson Chatelain-yes, Selectperson Chaffee-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. Vote to Close Town Meeting Warrant Selectperson Chatelain moved to close the Annual Town Meeting Warrant. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Whitney-yes, Selectperson Hoffmann-yes, Selectperson Chatelain-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. Vote to sign Town Election and Town Meeting Warrants Selectperson Chatelain moved to sign the Town Election and Town Meeting Warrants for Spring 2022. Selectperson Chaffee second. A roll call vote was taken. Selectperson Whitney-yes, Selectperson Chaffee- yes, Selectperson Chatelain-yes, Selectperson Hoffmann-yes, Chair Bingham-yes. The vote was 5-Yes, 0-No. Update on Short-term Public Access to Sea Camps Bay Beach (Select Board FY22-23 Strategic Plan Goal SC- 4) Mr. Lombardi provided the following for updates: The Conservation Commission has approved the Town’s request for determination of applicability, the RDA, to take down three structures that are adjacent to the coastal dune. This will be to provide new access to the tennis court area for parking purposes. The appeal period is ongoing, once closed, we have a contractor lined up to remove the structures. The Town recently submitted an application for a notice of intent to the Conservation Commission to use the existing impervious area on the tennis courts for resident parking. A copy of the application materials is in the packet. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Select Board 04.04.2022 www.brewster-ma.gov Page 8 of 8 Office of: Select Board Town Administrator Assuming the permitting process is approved, we are looking to start work on site by the end of the first week or beginning of second week of May. This follows our timeline in opening the Bay Beach by July 1, 2022. The beach naming contest that was recently announced and is available on the website, we have already had over 175 entries as of Friday. The contest runs through April 15th. At the meeting on May 9th, there will be 3-5 potential names for the Select Board to decide on. For Your Information: Ms. Kalinick announced that the Housing Production Plan Updated Needs Survey, has received about 800 responses, the survey will be extended until April 8th. There will be a virtual Community forum on April 28th at 6pm. Matters Not Reasonably Anticipated by the Chair: Chair Bingham appoints Selectperson Chatelain to be a liaison on the Cape Cod Islands Water Improvement Plan Board. Questions from the Media: None Next Meetings: April 25, May 9, May 14, May 23, and May 25, 2022. There is an executive session meeting on April 5, 2022. Adjournment Selectperson Chatelain moved to adjourn at 7:34pm. Selectperson Whitney second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Whitney- yes, Selectperson Chatelain-yes, Selectperson Hoffmann-yes, Chair Bingham-yes. The Board vote was 5-Yes, 0-No. Respectfully submitted by Erika Mawn, Executive Assistant Approved: __________________ Signed: _________________________________________ Date Selectperson Chatelain, Clerk of the Select Board Accompanying Documents in Packet: Agenda, TA Report, Consent Agenda, Public Hearing Packet, Tenant Representative Application, Non-Binding Public Advisory Question, 2022 proposed razor clam regulations, :Affordable Housing Trust on Millstone Road, Regulatory Agreement with Elevation Financial, Town Charter Special Act Changes, Draft of 2022 Town Meeting Warrant, Town Election Warrants, Short-term Public access to Sea Camps Bay Parcel, FYIs. Archive d: Friday, April 22, 2022 2:43:30 PM From: Kari Hoffmann Se nt: Thu, 21 Apr 2022 20:35:06 +0000Authentication To: Cynthia Bingham Cc: Clare O'Connor-RICE; Erika Mawn; Peter Lombardi Subje ct: Applicant for the Cultural Council Se ns itivity: Normal Attachme nts : Iannitelli, David - Cultural Council screening form.pdf; Good afternoon, Cindy, I have completed my interviews and cons ultations regarding David Iannitelli's appointment to the Brewster Cultural C ouncil. Dave has a Mas ters in Performing Arts and has years of about 20 years of experience in the arts both in Brazil and in the United States . His reference s tated that he has a creative mind and s pirit and is an out of the box thinker. I was most impres s ed when Dave s aid one of is goals was to make dance acces s ible to all and that "culture is a human right and s hould be celebrated." (pleas e note that his reference, Naomi Turner, lives and works in Chatham) I believe, as does Clare O'Connor-Rice, Chair of the C ultural Council, that adding a member with experience in the performance arts would be a benefit to the Brews ter Cultural Council. As the liais on to the Brews ter Cultural Council, I would like Dave Iannitelli to be cons idered for appointment to the Cultural C ouncil. Pleas e let me know if you have any ques tions . Reg ards , Kari Kari S . Hoffmann Brewster S elect Board Town of Brewster 2198 Main S treet Brewster, MA 02631 FINAL Select Bd Appt Policy; version Oct. 28 Appendix C SELECT BOARD COMMITTEE APPLICATION SCREENING FORM Applicant Name Requested Committee 1. TOWN CLERK REVIEW a. Applicant is a registered Brewster voter: Yes No b. Date confirmed 2. SELECT BOARD LIAISON RECOMMENDATION TO SELECT BOARD a. Select Board Liaison Applicant Interview: i. Interviewer name (Select Board Liaison): ii. Interview date: b. Select Board Liaison Consultation with Committee Chair: iii. Committee Chair name: iv. Consultation date: v. Did Committee Chair also interview applicant? Yes No c. Was at least 1 Brewster reference contacted: Yes No N/A d. Select Board Liaison Recommendation: i. Recommend appointment. ii. Recommend appointment to other committee that is a better fit for applicant qualifications. iii. Recommend holding application for future opening. iv. Not recommended. 3. SELECT BOARD ACTION a. At a Select Board meeting held , the Applicant was appointed to for a term ending year term. 4. NOTIFICATION OF APPOINTEE AND TOWN CLERK a. Date notification of appointment sent to appointee and Town Clerk: The Commonwealth of Massachusetts Town of Brewster To David Iannitelli We, the Selectmen of Brewster by virtue of the authority in us vested by the laws of the Commonwealth, do hereby appoint you to the Cultural Council for a 3-year term, expiring June 30, 2025 Given at Brewster this 9th day of May 2022  Recorded A.D.   Attest:Town Clerk   Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Office of: Select Board Town Administrator MEMO To: Brewster Select Board From: Erika Mawn, Executive Assistant RE: One-Day Liquor License & Entertainment Licenses Date: May 9, 2022 The Town Administrator’s office has received multiple applications for various events in the coming months. These applications include: One-Day Liquor License Applications: Cape Cod Museum of Natural History (2) Maplewood at Brewster Chatham Bars Inn Farm (2) One-Day Entertainment License Applications: Private Wedding- 598 Main Street Chatham Bars Inn Farm (3) All applications have been submitted with the required application fee(s). For the one-day liquor licenses, all applicants have completed the fingerprint requirement with the Brewster Police Department. Additionally, for the one-day entertainment licenses the Brewster Police Department has reviewed the applications and provided feedback. For the private wedding application, it is recommended that the applicant to notify their abutters. On March 8, 2022, the Zoning Board of Appeals approved a Special Event Application from Chatham Bars Inn Farm. The farm is in their 5th season, and like last year they have will be holding a series of events at the farm, both public and private. Their Special Event application was approved for up to 36 events between May and November 2022. Chatham Bars Inn has been advised to contact the Building Department for regulations related to their temporary structure and tent at any of their events. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 NUMBER 2021-ODL – 46 2022-ODL-#08 FEE $35.00 Town of Brewster Local Licensing Authority This is to certify that: Cape Cod Museum of Natural History IS HEREBY GRANTED A ONE-DAY LIQUOR LICENSE PERMT TO ALLOW: Beer & Wine For a Volunteer Picnic At the following address: 869 Main Street, Brewster, MA 02631 This one-day permit is effective on: Tuesday May 24, 2022; 4:00pm – 7:00pm Date Issued: May 9, 2022 Select Board __________________________ __________________________ __________________________ __________________________ __________________________ Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 NUMBER 2021-ODL – 46 2022-ODL-#09 FEE $35.00 Town of Brewster Local Licensing Authority This is to certify that: Cape Cod Museum of Natural History IS HEREBY GRANTED A ONE-DAY LIQUOR LICENSE PERMT TO ALLOW: Beer & Wine For a Fundraiser At the following address: 869 Main Street, Brewster, MA 02631 This one-day permit is effective on: Thursday June 9, 2022; 6:00pm – 8:00pm Date Issued: May 9, 2022 Select Board __________________________ __________________________ __________________________ __________________________ __________________________ Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 NUMBER 2021-ODL – 46 2022-ODL-#10 FEE $35.00 Town of Brewster Local Licensing Authority This is to certify that: Maplewood at Brewster IS HEREBY GRANTED A ONE-DAY LIQUOR LICENSE PERMT TO ALLOW: Wine For a Networking Event At the following address: 820 Harwich Road, Brewster, MA 02631 This one-day permit is effective on: Wednesday May 18, 2022; 4:00pm – 6:00pm Date Issued: May 9, 2022 Select Board __________________________ __________________________ __________________________ __________________________ __________________________ Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 NUMBER 2021-ODL – 46 2022-ODL-#11 FEE $35.00 Town of Brewster Local Licensing Authority This is to certify that: Chatham Bars Inn Farm IS HEREBY GRANTED A ONE-DAY LIQUOR LICENSE PERMT TO ALLOW: Beer, Wine & Liquor For a Private Farm to Table Dinner At the following address: 3038 Main Street, Brewster, MA 02631 This one-day permit is effective on: Wednesday May 18, 2022; 6:00pm – 9:00pm Date Issued: May 9, 2022 Select Board __________________________ __________________________ __________________________ __________________________ __________________________ Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 NUMBER 2021-ODL – 46 2022-ODL-#112 FEE $35.00 Town of Brewster Local Licensing Authority This is to certify that: Chatham Bars Inn Farm IS HEREBY GRANTED A ONE-DAY LIQUOR LICENSE PERMT TO ALLOW: Beer, Wine & Liquor For a Private Farm to Table Dinner At the following address: 3038 Main Street, Brewster, MA 02631 This one-day permit is effective on: Monday May 23, 2022; 6:00pm – 10:00pm Date Issued: May 9, 2022 Select Board __________________________ __________________________ __________________________ __________________________ __________________________ Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 NUMBER 2021-ODL – 46 2022-1DE- #03 FEE $35.00 Town of Brewster Local Licensing Authority This is to certify that: Erin Drake IS HEREBY GRANTED A ONE-DAY LIQUOR LICENSE PERMT TO ALLOW: D.J. / Amplified Music For a Private Wedding Event At the following address: 598 Main Street, Brewster, MA 02631 This one-day permit is effective on: Saturday June 18, 2022; 3:30pm – 10:00pm Date Issued: May 9, 2022 Select Board __________________________ __________________________ __________________________ __________________________ __________________________ Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 NUMBER 2021-ODL – 46 2022-1DE- #04 FEE $35.00 Town of Brewster Local Licensing Authority This is to certify that: Chatham Bars Inn Farm IS HEREBY GRANTED A ONE-DAY LIQUOR LICENSE PERMT TO ALLOW: Acoustic Music For a Private Farm to Table Dinner At the following address: 3038 Main Street, Brewster, MA 02631 This one-day permit is effective on: Wednesday May 18, 2022; 6:00pm – 9:00pm Date Issued: May 9, 2022 Select Board __________________________ __________________________ __________________________ __________________________ __________________________ Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 NUMBER 2021-ODL – 46 2022-1DE- #05 FEE $35.00 Town of Brewster Local Licensing Authority This is to certify that: Chatham Bars Inn Farm IS HEREBY GRANTED A ONE-DAY LIQUOR LICENSE PERMT TO ALLOW: Acoustic Music For a Public Farm Event At the following address: 3038 Main Street, Brewster, MA 02631 This one-day permit is effective on: Saturday May 21, 2022; 9:00am – 5:00pm Date Issued: May 9, 2022 Select Board __________________________ __________________________ __________________________ __________________________ __________________________ Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 NUMBER 2021-ODL – 46 2022-1DE- #06 FEE $35.00 Town of Brewster Local Licensing Authority This is to certify that: Chatham Bars Inn Farm IS HEREBY GRANTED A ONE-DAY LIQUOR LICENSE PERMT TO ALLOW: Acoustic Music For a Private Farm to Table Dinner At the following address: 3038 Main Street, Brewster, MA 02631 This one-day permit is effective on: Monday May 23, 2022; 6:00pm – 10:00pm Date Issued: May 9, 2022 Select Board __________________________ __________________________ __________________________ __________________________ __________________________ Office of: Select Board Town Administrator **MEMORANDUM** TO: Brewster Select Board FROM: Jay Packett, Golf Director of Operations DATE: April 28, 2022 RE: Acceptance of Gift The Golf Commission and I are recommending the acceptance of a gift in the form of labor and materials to install shelving at the golf course driving range. These shelves will be installed in the portion of the garage that used to be occupied by a soda machine. The shelving will allow for better organization and storage at the driving range. The golf Commission voted unanimously to approve this gift acceptance at their April 26, 2022 meeting, I appreciate your consideration and would be happy to discuss further. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 Fee__________ Date Paid__________ Application for "Hawker & Peddler" Transient Vendor Permit In accordance with MGL Chapter 101, Section 5 Applications MUST be received at least 4 weeks prior to the proposed event date. Applicant's Name & Phone Number: Applicant's Address: Business Name: Name of business owner or parties in whose interest said business is to be conducted: Base Business Address/ Location: Proposed Business/Location: Dates of Activity: Hours of Operation: On the back of this form, please list all specific items for sale and the estimated quantity maintained on the premises (attach a separate sheet, if necessary) Signature of Applicant Date Office of: Select Board Town Administrator TOWN OF BREWSTER 2198 MAIN STREET BREWSTER, MA 02631 PHONE: (508) 896-3701 EXT 1237 FAX: (508) 896-8089 WWW.BREWSTER-MA.GOV OFFICE OF: BOARD OF ASSESSORS Memo to: Brewster Select Board From: James Gallagher, Deputy Assessor Date: March 10, 2022 CC: Peter Lombardi, Town Administrator Conor Kenny, Project Manager RE: Road Betterment Petition: Ridgewood Drive I have reviewed the Road Betterment Petition referenced above. In accordance with paragraph D of the Code of the Town of Brewster Chapter 157 Section 20 as amended by Article 23 of the May 15, 2021 Town Meeting, the petition includes 8 of the 15 abutting property owners of record as of March 10, 2022 (53%). Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 What is a “Private Road Betterment”?  “Private road betterment” refers to the Town facilitating the repair/paving of the private road that you reside on. The construction costs of road and/or drainage repairs are then financed through an assessment on your Brewster property tax bills for a specified number of years.  If you own property on a private road in Brewster which has been open for public use for at least five years, it may be possible for the Town to assist with the repair. See Private Road Betterment Bylaw (attached to this email), as amended by Town Meeting in May 2021, for more details. Engaging an Engineer  The Town of Brewster does not determine the scope of work for each project – this is done by property owners on the roads in question. The Town is a facilitator of the betterment process.  To initiate this process, you must first contact an engineer experienced in road construction and repair who can survey the road in question to develop a plan.  The plan must note the predicted useful life of the private way after repairs (at least 15 years).  After the plan has been prepared, the engineer must secure at least three (3) cost estimates from established contractors to complete the work. The cost estimate averages the three (3) quote amounts, anticipated legal and construction management expenses, a 10% contingency, a 4% administrative fee, and estimated interest costs (3-5%).  The costs of preparing the plan, obtaining cost estimates, and preparing the petition described in the next section is the responsibility of the petitioners.  The survey work and initial plan development are upfront costs that will not be included in the betterment calculations even if the project is ultimately approved. Preparing the Petition  After receipt of the bids, the petitioners must circulate a petition form to all eligible residents on the private way (see Section G of the Town bylaw for details on eligibility standards).  Please contact Conor Kenny in the Town Administrator’s Office at ckenny@brewster-ma.gov to obtain the petition forms.  The petition must be signed by more than 50% of all the abutters on the road (simple majority vote) as verified by the Assessor’s Office.  You must then submit the completed petition, engineer's plan, map of the private way to be repaired, and supporting documentation for the cost estimates to the Select Board.  The Select Board will then refer the petition to the Planning Board if they determine that the proposed repairs are in the public interest and are within the financial capabilities of the Town. Office of: Select Board Town Administrator Planning Board Review  The Planning Board will conduct a public hearing on the petition to examine the plan and hear from abutters and the general public, before voting to approve, modify, or disapprove the plan.  Please note the filing deadlines below for review of the petition by the Planning Board. Because the Planning Board is required to advertise public hearings on betterment petitions, the filing deadline is approximately a month and a half before the actual hearing date. 2022 Planning Board Schedule Filing Deadline Hearing Date* Advertisement Dates December 1 January 12 December 24, 31 December 15 January 26 January 7, 14 December 29 February 9 January 21, 28 January 12 February 23 February 4, 11 January 26 March 9 February 18, 25 February 9 March 23 March 4, 11 March 2 April 13 March 25, April 1 March 16 April 27 April 8, 15 March 30 May 11 April 22, 29 April 13 May 25 May 6, 13 April 27 June 8 May 20, 27 May 11 June 22 June 3, 10 June 1 July 13 June 24, July 1 June 15 July 27 July 8, 15 June 29 August 10 July 22, 29 July 13 August 24 August 5, 12 August 3 September 14 August 26, September 2 August 17 September 28 September 9, 16 August 31 October 12 September 23, 30 September 14 October 26 October 7, 14 September 28 November 9 October 21, 28 November 2 December 14 November 25, December 2 *Planning Board meets the 2nd and 4th Wednesdays of each month unless noted due to Town Meeting or a Holiday. Returning Proxy Votes Before Town Meeting  If the Planning Board approves the plan, the Select Board will then send out proxy voting forms to all abutters, noting scope and cost changes (if any).  Please not that should the Planning Board decide to continue the hearing, the window to return proxy votes will be shorter.  The proxies must be returned at least 45 days prior to the Town Meeting at which they are to be considered.  If more than 50% of the proxy votes are returned within this timeframe indicating support for the project, the Select Board will place the article on the next available Town Meeting Warrant. Financing  Long-term financing may be issued by the Town for up to fifteen-years (see example below).  Residents can choose to finance their share of the assessment in 1, 5, 10, or 15 year increments. Bid and Project Completion  If Town Meeting votes to endorse and finance the project, the engineer who did the original plan must prepare a new invitation to bid, with the bids to be directed to the Town Administrator.  The engineer and the Town Administrator will award the bid to the contractor who provides the lowest cost quotation and demonstrates that they are responsible and responsive, consistent with state procurement requirements.  The engineer will provide the Superintendent of Public Works with regular updates throughout each phase of the project.  Once the repairs are completed, the road remains a private way. Next Steps  If, after reviewing this process, you and your neighbors remain interested in pursuing a private road betterment, please contact Conor Kenny in the Town Administrator’s Office at ckenny@brewster-ma.gov to arrange an introductory meeting. We also ask that you identify a primary contact to communicate with the Town of Brewster throughout the process. NORTH POND DRIVE- ROAD BETTERMENT BETTERMENT APPORTIONMENT 15 YEAR EXAMPLE TOTAL BETTERMENT ASSESSMENT:10,561.00$ 1ST YEAR 2ND YEAR 3RD YEAR 4TH YEAR 5TH YEAR APPORTIONMENT BALANCE 10,561.00$ 9,856.93$ 9,152.87$ 8,448.80$ 7,744.73$ YEARLY APPORTIONMENT 704.07$ 704.07$ 704.07$ 704.07$ 704.07$ YEARLY COMMITTED INTEREST (5%)528.05$ 492.85$ 457.64$ 422.44$ 387.24$ PAYMENT PER FISCAL YEAR 1,232.12$ 1,196.91$ 1,161.71$ 1,126.51$ 1,091.30$ 6TH YEAR 7TH YEAR 8TH YEAR 9TH YEAR 10TH YEAR APPORTIONMENT BALANCE 7,040.67$ 6,336.60$ 5,632.53$ 4,928.47$ 4,224.40$ YEARLY APPORTIONMENT 704.07$ 704.07$ 704.07$ 704.07$ 704.07$ YEARLY COMMITTED INTEREST (5%)352.03$ 316.83$ 281.63$ 246.42$ 211.22$ PAYMENT PER FISCAL YEAR 1,056.10$ 1,020.90$ 985.69$ 950.49$ 915.29$ 11TH YEAR 12TH YEAR 13TH YEAR 14TH YEAR 15TH YEAR APPORTIONMENT BALANCE 3,520.33$ 2,816.27$ 2,112.20$ 1,408.13$ 704.07$ YEARLY APPORTIONMENT 704.07$ 704.07$ 704.07$ 704.07$ 704.07$ YEARLY COMMITTED INTEREST (5%)176.02$ 140.81$ 105.61$ 70.41$ 35.20$ PAYMENT PER FISCAL YEAR 880.08$ 844.88$ 809.68$ 774.47$ 739.27$ 4.00$ RELEASE FEE 743.27$ **EXAMPLE** 15 YEARS APPORTIONMENT TOTAL COST OF BETTERMENT APPORTIONED 15 YRS $14,789.40 + COST OF RELEASING LIEN AT REGISTRY OF DEEDS Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 GENERAL BYLAW/Private Road Betterment § 157-20 Repair by Town. A. In the event that a group of property owners who own property on a private road which has been open for public use for at least five years wish the Town of Brewster to finance the repair of their private way, they shall engage an engineer experienced in road construction and repair who shall survey the road in question to develop a plan for the repair of that private road which shall take into consideration the need for additional drainage, new berms, driveway aprons to protect the edges of the repaired road, the filling of existing cracks and the application of one or more layers of bituminous concrete. B. The plan shall specify the projected useful life of the repaired private way, and in no event shall the projected useful life be less than 15 years. All costs of preparing the plan, obtaining cost estimates and preparing the petition described below shall be the exclusive responsibility of the petitioners. C. After the plan has been prepared, the property owners' engineer shall secure at least three bids from established contractors to complete the work outlined in the engineer's plan. After receipt of the bids, the property owners shall prepare a petition to the Select Board for the Town of Brewster to finance the work in an amount certain, including a ten-percent contingency amount. The petition shall list the parcels by lot number and map number together with the owners' names of record with a space for each owner to place his or her signature. The petition must state that each signature represents an irrevocable agreement by each signatory to repay to the Town of Brewster, through the mechanism of a betterment added to each owner's real estate tax bill, his or her pro-rata share of the total amount to be financed plus interest and administrative costs, which Town administrative costs shall not exceed 4% of the project. The petition shall not be presented to the Selectmen unless 50% of all the abutters to the road plus one more abutter shall have agreed to the project and its financial commitment by having signed it. D. The petition, accompanied by the engineer's plan, a map of the private way to be repaired and backup for the cost estimates shall be submitted to the Selectmen's Office. The Selectmen shall refer every such petition to the Assessor's Office for verification of signatures and confirmation that more than 50% of abutters have signed. The Selectmen shall consider all submitted petitions that pass the Assessor's examination. If the Selectmen determine that the proposed repairs are in the public Office of: Select Board Town Administrator interest and if the Selectmen determine that these repairs are within the financial capability of the Town, the Select Board shall refer each petition so determined to the Planning Board which shall conduct a public hearing on each petition to evaluate the plan, examine the cost estimates and hear from both the abutters and the general public. The Planning Board shall either endorse the plan by a simple majority vote and return it to the Selectmen, recommend changes in costs or scope of the plan or disapprove the plan by a simple majority vote. E. If the Planning Board approves any such plan, the Select Board may place the plan on the warrant for any special or annual Town Meeting. The Select Board shall thereafter send out proxies to the abutters noting scope and cost changes, if any. The proxies must be returned at least 45 days prior to the Town Meeting at which they are to be considered. If the proxies are returned within such time, the Selectmen may place the project on the Town Meeting Warrant, provided that more than 50% of the abutters approve the plan as approved by the Planning Board. Long-term financing may be issued for said project by the Town for up to a fifteen-year period. F. If the Town Meeting votes to endorse and finance the project, the engineer who did the original plan shall be named "Project Manager." He shall prepare a new request for quotations with the bids to be directed to the Town Administrator. The Project Manager and the Town Administrator shall select the best bid to do the work. The Project Manager shall advise the Superintendent of Public Works 48 hours in advance of each phase of the project and certify, in writing, to the Superintendent of Public Works that each phase of the work has been completed to the Project Manager's satisfaction. The Superintendent of Public Works shall inspect the completed work and certify to the Town Accountant that the work is completed so that payment can be made. G. For a group of private roads within a subdivision, the same procedure shall be used for any petition filed on or after July 1, 2019, provided that a majority of the owners of the lots abutting the group of private ways to be repaired signs the petition required by Subsection B above. Where a lot has frontage on, and derives access from, more than one group of roads, the owner of such lot shall be entitled to only one vote. Owners of lots that are assessed as unbuildable and lots that may not be built upon pursuant to a deed restriction, conservation restriction or other recorded instrument shall not be entitled to vote, and such lots shall not be subject to betterment assessments hereunder. H. The Town of Brewster shall incur no liability for any damages of any nature whatsoever arising from the project by virtue of the Town's agreeing to finance any repair of a private subdivision way. The abutters who accept Town financing shall be deemed to have indemnified and held the Town harmless against any and all such claims. I. Any private way improved under the provisions of this bylaw need not be brought up to full Town road standards. Any private way improved under the provisions of this bylaw shall continue to remain a private way. Success is Picking Up It’s easy to call picking up over 22,120 pieces of litter a success during the Beautify Brewster cleanup event in honor of Earth Day 2022. Easy because it brought together nearly 250 residents, young and old, permanent and part-timers, determined to make Brewster cleaner on a beautiful day. But it’s painful, too, from the perspective that none of us should have to pick up other’s litter. The two top categories of litter were – you guessed it – cigarette butts and nip (miniature shot) bottles. While many groups simply gave up counting the multitude of cigarette butts, 9,171 of them were documented and easily five times as many more were removed. Cigarette butts are the top contributor of the microplastics that are in the news today. They’re showing up everywhere, including in our food! Know a smoker? Give them a portable ash tray for their vehicle so they have no excuse to toss it out. Sadly, nips were the number two item. Two thousand seven hundred and thirty-six (2,736) were collected this year. In 2019, roughly 1,000 were captured. We didn’t beautify Brewster in 2020 due to COVID, but in 2021, 3,376 were picked up, representing two years’ worth of litter. Considering half of that would be 1,688 nips for 2020 and 2021, each, the fact that 2,736 were picked up this year is very disheartening from several perspectives. Those 2700+ nips represent drinking and driving to say nothing about littering our beautiful Cape landscape. The Brewster Conservation Trust team that policed the area from the Harwich line on 137 to No Bottom Pond was the “winner” of the nip collecting challenge, picking up 402 nips on that stretch. Beverage cans, mainly beer, were in abundance as well, with 868 being logged onto the data sheets. And where there are beverage containers, many times there are food wrappers: 725 to be exact. But these numbers are not exact. Like last year, some participants are more focused on doing the cleanup than documenting data, so if anything, these numbers represent less litter, rather than more. No matter how much or how little litter there is, it’s too much. All told, this year the Department of Natural Resources hauled 1,161 pounds of litter to the Brewster Recycling Center. Last year was higher, with 1,640 pounds and 2019 even higher at 2,100 pounds. So, there is progress, and all volunteers and team captains are to be congratulated and thanked for their commitment to a more beautiful Brewster. Special thanks to all the town employees who helped by forming teams and assisting with the removal and disposal of this litter. This year’s event was co- organized by the Brewster Department of Natural Resources and the Cape Cod Anti-Litter Coalition. Meg Morris, Cape Cod Anti-Litter Coalition Ryan Burch, Brewster Department of Natural Resources TO: BREWSTER SELECT BOARD FROM: MEG MORRIS (CCALC) & RYAN BURCH (DNR) CO-ORGANIZERS SUBJECT: 2022 Beautify Brewster Results ----------------------------------------------------- Members of the Select Board. My intention is to speak about the numbers in more depth at the meeting and to answer any questions you may have. This data is considered final. 2022: 1161 pounds of litter collected 2021: 1640 (for two years during COVID) 2019: 2100 2022 LITTER DATA 2021 LITTER DATA (2 YRS) FOOD RELATED TRASH #ITEMS FOOD RELATED TRASH #ITEMS BAGS, grocery 152 BAGS, grocery 228 BAGS, retail thick 55 BAGS, retail thick 67 BOTTLES, glass 370 BOTTLES, glass 481 BOTTLES, nips 2736 BOTTLES, plastic, nips 3376 BOTTLES, plastic, soda 222 BOTTLES, plastic, soda 313 BOTTLES, plastic, water 227 BOTTLES, plastic, water 336 BOTTLES, plastic, other 242 CANS, beverage 868 CANS, beverage 936 CANS, food 32 CANS, food 36 CAPS, LIDS plastic 383 CAPS, LIDS plastic 544 CAPS, LIDS metal 132 CAPS, LIDS metal 159 WRAPPERS, food 725 WRAPPERS, food 737 CONTAINERS, take out, foam 82 CONTAINERS, take out, foam 146 CONTAINERS, take out, paper 162 CONTAINERS, take out, paper 141 CUPS, single use 295 CUPS, single use 357 CONSTRUCTION MATERIAL CONSTRUCTION MATERIAL RUBBER, TIRE pieces 114 RUBBER, TIRE pieces 47 E-WASTE 9 E-WASTE 27 FOAM PIECES 199 FOAM PIECES 252 GLASS PIECES 274 GLASS PIECES 293 PLASTIC PIECES 1435 PLASTIC PIECES 1858 POWER/CABLE CONST WASTE 0 CIGARETTE & PERSONAL HYGIENE TRASH CIGARETTE & PERSONAL HYGIENE TRASH CIGAR tips 82 CIGAR tips 930 CIGARETTES butts/filters 10274 CIGARETTES butts/filters 7289 CONTAINERS, dip 33 CONTAINERS, dip 48 E-CIGARETTE 34 E-CIGARETTE 28 LIGHTERS 26 LIGHTERS 21 PACKAGING 224 PACKAGING 223 COVID/MEDICAL TRASH 145 COVID RELATED TRASH 0 PERSONAL HYGIENE TRASH 66 PERSONAL HYGIENE TRASH 94 Lottery tickets 18 LOTTERY TICKETS 23 Misc. Pieces of PAPER 372 Misc. Pieces of Paper 48 MISC. TRASH MISC. TRASH UNRECOGNIZABLE 1149 UNRECOGNIZABLE 323 STRAWS 182 STRAWS 165 CLOTHING, SHOES 91 CLOTHING, SHOES 87 FOIL/METAL 418 FOIL/METAL 475 OTHER 89 OTHER 566 DOG WASTE, #BAGS 14 DOG WASTE, #BAGS 55 CAR PARTS 35 CAR PARTS 52 SHINGLES 0 SHINGLES 31 PLASTIC BUCKETS 1 PLASTIC BUCKETS 3 BAGS OF TRASH 1 BAGS OF TRASH 2 BIKE CHAIN 1 FLAGS 17 BALLS 24 STRING/ BALLOONS 16 AQUACULTURE BAGS/TAGS 12 BAIT BAGS 6 LOBSTER POT IDS 5 LOBSTER POT VENTS 10 LURES, HOOKS 1 NETS, PIECES OF NETS 1 ROPE 5 STRAPPING BANDS 10 TRAPS,POTS, PIECES 5 WASTE WATER DISCS 5 HYPODERMIC NEEDLE 1 WHIPPED CREAM CONTAINERS 20 CANNIBIS JOINT PLASTIC CONTAINER 1 CHRISTMAS TREE AND WREATH 2 INSULATION/PLASTIC SHEETS 3 GLASSES 2 LAMPSHADE 1 MONEY 1 SHEETROCK 2 BABY DIAPER 2 FISHING ROD 1 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator CC: Donna Kalinick, Assistant Town Administrator RE: Update on Beach Naming Contest DATE: May 6, 2022 At your March 21 meeting, the Board discussed our plan to launch a contest for residents to submit proposed names for the new public beach located at 3057 Main Street. The contest was held from April 1 to April 15, and we received 567 submissions in total, including numerous repeat suggestions. As discussed, after the deadline, Donna and I met with Select Board members Mary Chaffee and Ned Chatelain for an initial review of the submissions to develop a short-list of about three to six finalist names for the Select Board to consider. Several of the proposed beach names that we support bringing forward seek to recognize and acknowledge Brewster’s Wampanoag heritage. Accordingly, we have contacted the Historic Preservation Office for the Mashpee Wampanoag Tribe asking for their feedback about these potential names to ensure they are both historically accurate and culturally appropriate. We hope to receive their input shortly and plan to present our full list of names for the Board’s consideration at your May 23 meeting. On a related note, the Town received approval from the Conservation Commission late last month to undertake the parking project we have discussed. We remain hopeful that this work will be completed in time to open to residents in July. We expect to formally announce that plan in the next week or so once we have finalized all logistical details and associated timelines. Office of: Select Board Town Administrator FINAL DRAFT OF Report by Audit Committee Chair, Honey Pivirotto to Town of Brewster Select Board on Audit for 12-month period ending June 30, 2021 1 | P a g e The Audit Committee for the town of Brewster consisting of Honey Pivirotto, Pete Dahl, David Whitney and Karl Fryzel, met April 11, 2022 at 1 p.m. to hear the presentation of the audit and management letter for the period ending June 30, 2021, from Robert E. Brown II, CPA and his associate. Additionally, the committee reviewed free cash and approved minutes of prior committee meetings. The Audit Committee voted to recommend acceptance and approval of the audited financial statements for fiscal year 2021. All interested residents are encouraged to review the detailed audit which will be available on the town website after May 9, 2022. Questions concerning the audit and requests for additional information should be addressed to the Town of Brewster Finance Director. Pages 1 and 2 of the audit contain the auditor’s independent report and opinion letter. Pages 3 through 10 detail management’s discussion and analysis of the financials and provide a valuable overview. Pages 11 through 23 contain complex schedules reflecting the two different bases of accounting as required. Pages 14 and 15 present the balance sheet and statement of income and expense for governmental funds with additional detailed schedules through page 23. Pages 24 through 78 are the notes to the financial statements and are critical for the reader to achieve a detailed understanding of the data presented throughout the schedules. Highlights of particular note include the following: The auditor provided an unqualified or “clean opinion” indicating the financial statements present fairly in all material respects the financial position of the governmental activities in accordance with accounting principles generally accepted in the United States. This opinion is the desired and best opinion. No issues of concern were identified for the management letter. Prior period issues related to reconciliation of water receivables has been resolved through substantive action by financial and water management personnel. Financials are in good order and reflect a healthy financial position for the town. The net assets of the towns as of 6/30/21 were $69.7 million. FINAL DRAFT OF Report by Audit Committee Chair, Honey Pivirotto to Town of Brewster Select Board on Audit for 12-month period ending June 30, 2021 2 | P a g e Revenues for the 12-month period (both governmental and business -type) were $61.8 million; the total expenditures for all Town services including education, governmental and business- type (golf and water) were $54.15 million resulting in an increase of $7.6 million in the town’s net position. Page 18, which compares the actual to the budgeted amounts, shows this increase in net position is due to the generation of 4.2% more revenues than budgeted and 3.3% fewer expenditures than budgeted. The town’s investment in capital assets totaled in excess of $109 million. Long term debt totaled $21.4 million. The full extent of the financial impact of COVID – 19 could not be determined as of the date of the financial statements. The Town of Brewster expended more than $750,000 in federal funds awards during FY 2021 triggering the requirement for what is known as a single audit. Such funds include Federal Emergency Management Agency (FEMA), the Coronavirus Aid, Relieve, and Economic Security (CARES) Act, and the American Rescue Plan (ARPA). The single audit is a strict and comprehensive financial statement and federal awards audit the goal of which is to provide the U. S. government and taxpayers assurance that tax dollars have been expended as intended and to help reduce the risk of fraud and misappropriation of public funds. The single audit required an additional work effort by the auditors above and beyond that required in prior years to meet the additional audit requirements thereby increasing the audit fee. The trigger for the audit can be amounts awarded or expended and is dictated by the specific rules associated with each federal grant award. Auditors had to research each of the grants to determine if they met the $750k threshold for a single audit. The single audit requirement is expected for FY 2022 and the budget audit fee reflects the increased scope of work by the auditors. Town of Brewster. Massachusetts Federal Grant Expenditures June 30.2021 General Ledger Accounl CFDANo. Amount to be Reported on SEFA per General Ledeer ActivitY GG - COVrD 19 - CARES (16) PS.FIRE CORONAVIRUS EMERG SI]PP GRANT (16) PS - POLICE CORONAVIRUSEMERG STJPP GRANT (16) PS - SUPPLEMENTAL AFG FED GRANT - COVID 19 (16) PS - 2019 AFG GRANT (16) PS - FIRE - ASST. TO FIREFIGHTERS GRANT (16) ED - CVRFDESE SCHOOL MEALS PROGRAM(16) DPW -NCRS FEDERAL GRANT (16) CROSBYI-ANE PS - MUMCIPAL ROAD SAFSTY PROGRAM (16) 21.019 16.034 16.034 97.O44 97.044 97.044 21.019 10.904 20.600 Per Auditor 5 401,627.87 23,150.00 4,676.00 17,309.01 28,950.48 123,050.47 881.22 276,355.00 8,014.00 Per Client ffi, -: DRAFT TOWN OF BREWSTER, MASSACHUSETTS MANAGEMENT LETTER JUNE 30, 2021 DRAFTROBERT 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, 2021, 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 April XX, 2022 DRAFTTOWN OF BREWSTER, MASSACHUSETTS COMMUNICATION OF INTERNAL CONTROL RELATED MATTERS JUNE 30, 2021 - 2 - RECONCILIATION OF WATER ACCOUNTS RECEIVABLE Status of Prior Year Finding Resolved in late Fiscal Year 2021 and Fiscal Year 2022 Client response on Status of Prior Year Finding: 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 consisted of the Water Superintendent, the Water Department Administrative Supervisor, IT Director, Treasurer/Collector, and Finance Director. Following conversion in June 2021, the Water Department receivables (water consumption, water services, seasonal turn-ons & turn-offs, system maintenance fee, and fire line fees) are being reconciled by the Town Treasurer and Town Accountant after the end of each month along with all other Town receivables. The Treasurer reconciles the payments, abatements, refunds and commitments to the collection software and subsidiary ledgers while the Accountant reconciles the same to the General Ledger. Monthly reconciliations are performed on a timely basis; usually within 2 weeks of the end of the prior month. Currently, these accounts have been reconciled through the end of February 2022 and are in balance between the Treasurer’s records and the general ledger balances. There is frequent communication between the staff at the Water Department, the Treasurer’s office, and the Accounting office. Should a variance occur, it is identified and promptly addressed. DRAFTTOWN OF BREWSTER, MASSACHUSETTS REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS JUNE 30, 2021 DRAFT TOWN OF BREWSTER, MASSACHUSETTS REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS JUNE 30, 2021 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 DRAFT TOWN OF BREWSTER, MASSACHUSETTS REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS JUNE 30, 2021 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 DRAFT 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 Select Board Town of Brewster, Massachusetts Report on the Financial Statements 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, 2021, and the related notes to the financial statements, which collectively comprise the Town of Brewster, Massachusetts’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 and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. 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. DRAFT 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, 2021, and the respective changes in financial position, and, where applicable, cash flows thereof 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. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated April XX, 2022, on our consideration of the Town of Brewster, Massachusetts’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Town of Brewster, Massachusetts’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town of Brewster, Massachusetts’s internal control over financial reporting and compliance. Certified Public Accountant April XX, 2022 DRAFT - 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, 2021. 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 $69.7 million (net position). • The unrestricted negative net position of the Town’s governmental activities are -$31.0 million. The unrestricted negative net position of the Town’s business-type activities are -$1.4 million. • The government’s total net position increased by $7.6 million from fiscal 2020. Within this total, net position of governmental activities increased by $6.3 million from fiscal 2020. Also, net position of business-type activities increased by $1.3 million from 2020. • At June 30, 2021, the Town’s governmental funds had combined ending fund balances of $22.8 million. The combined governmental funds balance increased by $3.8 million, a 20.0% increase over the prior year’s ending fund balances. • The Town’s general fund reported a fund balance of $13.1 million at the end of fiscal 2021. The unassigned fund balance for the general fund was $8.6 million or 18.88% of total general fund expenditures. A total of $1.8 million of the assigned fund balance was designated for funding the fiscal year 2022 budget. • The total cost of all Town services for fiscal 2021 was $54.15 million, $48.14 million of which was for governmental activities, and $6.01 million of which was for business-type activities. DRAFT - 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. DRAFT - 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 and postemployment benefits trust are each reported and combined into a single, aggregate presentation in the fiduciary funds financial statements under the captions “private purpose trust funds” and “postemployment benefits trust”, 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 $69,702,472 at the close of fiscal year 2021. 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 $87,308,999, or 125.26% 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 $14,820,801 (21.26% of total) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position is ($32,427,328) or -46.52% of total. The Town decreased its total liabilities by $6,939,603 as compared to fiscal 2020, and total net position increased by $7.7 million or 12.41%. Net position of governmental activities increased by $6,410,232, a 13.53% increase from fiscal 2020. Net position of business-type activities increased by $1,282,325 or 8.76% from 2020. There was an increase of $141,203 in net position reported in connection with the water business-type activity, and an increase of $1,141,122 in net position in connection with the golf department business-type activity, respectively. DRAFT - 6 - Increase Increase Increase FY 2021 FY 2020 (Decrease)FY 2021 FY 2020 (Decrease)FY 2021 FY 2019 (Decrease) Assets: Current assets 26,994,288$ 23,821,424$ 3,172,864$ 5,165,550$ 3,567,883$ 1,597,667$ 32,159,838$ 27,389,307$ 4,770,531$ Noncurrent assets (excluding capital)259,040 382,481 (123,441) 3,394 6,120 (2,726) 262,434 388,601 (126,167) Capital assets 87,994,147 88,131,471 (137,324) 21,263,921 22,041,682 (777,761) 109,258,068 110,173,153 (915,085) Total assets 115,247,475 112,335,376 2,912,099 26,432,865 25,615,685 817,180 141,680,340 137,951,061 3,729,279 Deferred Outflow of Resources:3,030,607 3,864,142 (833,535) 525,640 711,137 (185,497) 3,556,247 4,575,279 (1,019,032) Liabilities: Current liabilities (excluding debt)2,382,036 2,180,014 202,022 263,219 175,689 87,530 2,645,255 2,355,703 289,552 Noncurrent liabilities (excluding debt)34,703,766 38,193,385 (3,489,619) 5,618,729 6,260,119 (641,390) 40,322,495 44,453,504 (4,131,009) Current debt 2,276,248 3,343,146 (1,066,898) 405,000 405,000 - 2,681,248 3,748,146 (1,066,898) Noncurrent debt 16,966,808 18,593,056 (1,626,248) 3,510,000 3,915,000 (405,000) 20,476,808 22,508,056 (2,031,248) Total liabilities 56,328,858 62,309,601 (5,980,743) 9,796,948 10,755,808 (958,860) 66,125,806 73,065,409 (6,939,603) Deferred Inflows of Resources:8,161,563 6,512,488 1,649,075 1,246,746 938,528 308,218 9,408,309 7,451,016 1,957,293 Net Position: Net investment in capital assets 69,960,078 68,419,755 1,540,323 17,348,921 17,873,006 (524,085) 87,308,999 86,292,761 1,016,238 Restricted 14,820,801 11,810,300 3,010,501 - - - 14,820,801 11,810,300 3,010,501 Unrestricted (30,993,218) (32,852,626) 1,859,408 (1,434,110) (3,240,520) 1,806,410 (32,427,328) (36,093,146) 3,665,818 Total net position 53,787,661$ 47,377,429$ 6,410,232$ 15,914,811$ 14,632,486$ 1,282,325$ 69,702,472$ 62,009,915$ 7,692,557$ Revenues Program Revenues: Charges for services 3,901,614$ 2,947,017$ 954,597$ 7,521,954$ 6,242,526$ 1,279,428$ 11,423,568$ 9,189,543$ 2,234,025$ Operating grants and contributions 6,729,568 4,364,989 2,364,579 79,217 71,245 7,972 6,808,785 4,436,234 2,372,551 Capital grants and contributions 774,186 1,146,894 (372,708) - - - 774,186 1,146,894 (372,708) General Revenues: Real Estate and personal property taxes 36,346,103 35,304,344 1,041,759 - - - 36,346,103 35,304,344 1,041,759 Tax Liens 13,146 46,612 (33,466) - - - 13,146 46,612 (33,466) Motor vehicle and other excise taxes 1,722,856 1,617,176 105,680 - - - 1,722,856 1,617,176 105,680 Hotel/Motel Tax and Meals Tax 2,262,385 1,699,075 563,310 - - - 2,262,385 1,699,075 563,310 Penalties and interest on taxes 110,261 62,505 47,756 - - - 110,261 62,505 47,756 Payments in Lieu of Taxes 6,883 6,884 (1) - - - 6,883 6,884 (1) Nonrestricted grants and contributions 2,213,764 2,180,275 33,489 - - - 2,213,764 2,180,275 33,489 Unrestricted investment income 27,416 172,935 (145,519) - - - 27,416 172,935 (145,519) Other revenues 48,929 28,012 20,917 - - - 48,929 28,012 20,917 Total Revenues 54,157,111 49,576,718 4,580,393 7,601,171 6,313,771 1,287,400 61,758,282 55,890,489 5,867,793 Expenses: General Government 6,018,917 4,264,012 1,754,905 - - - 6,018,917 4,264,012 1,754,905 Public Safety 7,521,175 7,125,037 396,138 - - - 7,521,175 7,125,037 396,138 Education 21,384,051 21,011,343 372,708 - - - 21,384,051 21,011,343 372,708 Public Works 2,647,621 2,485,848 161,773 - - - 2,647,621 2,485,848 161,773 Human Services 876,708 950,022 (73,314) - - - 876,708 950,022 (73,314) Culture and Recreation 1,330,301 1,253,516 76,785 - - - 1,330,301 1,253,516 76,785 Employee Benefits 7,186,486 6,639,159 547,327 - - - 7,186,486 6,639,159 547,327 State and County Assessments 621,789 626,188 (4,399) - - - 621,789 626,188 (4,399) Interest 556,230 641,385 (85,155) - - - 556,230 641,385 (85,155) Golf - - - 3,393,440 3,041,693 351,747 3,393,440 3,041,693 351,747 Water - - - 2,610,413 2,409,295 201,118 2,610,413 2,409,295 201,118 Total Expenses 48,143,278 44,996,510 3,146,768 6,003,853 5,450,988 552,865 54,147,131 50,447,498 3,699,633 Increase/(Decrease) in Net Position before contributions to permanent endowments and transfers 6,013,833 4,580,208 1,433,625 1,597,318 862,783 734,535 7,611,151 5,442,991 2,168,160 Transfers 314,993 200,000 114,993 (314,993) (200,000) (114,993) - - - Change in Net Position 6,328,826 4,780,208 1,548,618 1,282,325 662,783 619,542 7,611,151 5,442,991 2,168,160 Prior Period Adjustment - OPEB - (1,071,452) 1,071,452 - 109,991 (109,991) - (961,461) 961,461 Prior Period Adjustment - Agency 81,406 - 81,406 - - - 81,406 - 81,406 Net Position - beginning 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 Net Position - ending 53,787,661$ 47,377,429$ 6,410,232$ 15,914,811$ 14,632,486$ 1,282,325$ 69,621,066$ 62,009,915$ 7,611,151$ Town of Brewster - Financial Highlights Total Governmental Business-type Primary Activities Activities Government DRAFT - 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 $22,762,191 a $3,795,356 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 $8,568,197, while total fund balance stood at $13,086,497. 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 18.9% of total general fund expenditures, while total fund balance represents 28.8% of that same amount. The stabilization fund has accumulated a fund balance of $2,990,811 which represents 6.59% 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 $63,859 (at Special Town Meeting), primarily for increases to fund general government, public safety, education, public works, human services, and culture & recreation; while decreases were approved for employee benefits. The Town budgeted $42.7 million in revenues and $47.0 million in expenditures, drawing on transfers and prior year’s surplus to finance the difference. At year end, actual revenues exceeded estimates by $1,813,846 and $1,546,607 of unexpended appropriation balances was closed out to unassigned fund balance. DRAFT - 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, 2021, amounts to $109,258,068 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 decreased by -$137,324 during the current fiscal year while the business-type activities capital assets (net of accumulated depreciation) decreased by -$777,761. Total depreciation was $3.28 million, resulting in a total government-wide decrease to capital assets (net of accumulated depreciation) of $915,085. Increase Increase FY 2021 FY 2020 (Decrease)FY 2021 FY 2020 (Decrease)FY 2021 FY 2020 Land 42,192,861$ 42,192,861$ -$ 3,559,212$ 3,559,212$ -$ 45,752,073$ 45,752,073$ Construction in Progress 145,547 3,709,131 (3,563,584) 100,850 581,224 (480,374) 246,397 4,290,355 42,338,408 45,901,992 (3,563,584) 3,660,062 4,140,436 (480,374) 45,998,470 50,042,428 Buildings and improvements 25,252,798 26,120,151 (867,353) 3,984,451 4,033,351 (48,900) 29,237,249 30,153,502 Improvements (other than buildings)3,672,386 3,594,726 77,660 - - - 3,672,386 3,594,726 Machinery, Equipment, and Vehicles 4,378,913 4,176,913 202,000 1,324,318 1,017,516 306,802 5,703,231 5,194,429 Infrastructure 12,351,642 8,337,689 4,013,953 12,295,090 12,850,379 (555,289) 24,646,732 21,188,068 45,655,739 42,229,479 3,426,260 17,603,859 17,901,246 (297,387) 63,259,598 60,130,725 Total Capital Assets 87,994,147$ 88,131,471$ (137,324)$ 21,263,921$ 22,041,682$ (777,761)$ 109,258,068$ 110,173,153$ Activities Activities Government Capital Assets (Net of Depreciation) Total Governmental Business-type Primary DRAFT - 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, 2021 totaled $21,400,000. Within this total, business-type activities have debt of $3,915,000 that is fully supported by their respective program revenues, and governmental activities debt is $17,485,000. Total debt consists of the following: Outstanding Outstanding Governmental Activities June 30, 2021 June 30, 2020 Road Betterments - Prell Circle 15,000$ 20,000$ Road Betterments - Allen Drive 15,000 20,000 Ebeneezer Lane Road Bett 50,000 60,000 S. Pond DR/Captain Fitz Rd 70,000 80,000 School Renovations 2,175,000 2,320,000 Road Repairs 1,325,000 1,460,000 MWPAT Title V 30,000 40,000 Punkhorn Land Acquisition - 6/30/11 325,000 360,000 Heights Road Betterments - 6/30/11 - 20,000 Lane Road Betterments - 6/30/11 - 5,000 MWPAT #97-1156 Title V - 10,200 Land Purchase - 60,000 Land Purchase 660,000 785,000 Fire Station - 5/3/17 5,200,000 5,525,000 Road Repairs - 5/3/17 1,610,000 1,770,000 Library Parking Lot - 5/3/17 200,000 220,000 Tower Hill Circle - RD Bett - 5/3/17 150,000 165,000 Moss/Commons - RD Bett - 5/3/17 50,000 55,000 Public Way - 3/15/18 75,000 85,000 Fire Building - 3/15/18 5,100,000 5,400,000 TriTown Septage - 3/15/18 435,000 500,000 Total Governmental Activities 17,485,000$ 18,960,200$ Outstanding Outstanding Business-type Activities June 30, 2021 June 30, 2020 Land Purchase - Copelas 415,000$ 450,000$ Well Access Road 125,000 150,000 Water 615,000 660,000 WELL #6 & WATER MAIN - 1,730,000 1,865,000 Water offices/garage 850,000 975,000 Slough Road 175,000 210,000 Water Betterments - Fiddler's Lane 5,000 10,000 Total Business-type Activities 3,915,000$ 4,320,000$ Grand Total - All long-term debt 21,400,000$ 23,280,200$ Outstanding Debt at Year End Please refer to Notes 5 and 9 for further discussion of the major capital asset and debt activity. DRAFT - 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 2022 budget and tax rates including the following: • The Fiscal 2022 tax rate was set at $7.85, a $.73 cent decrease over Fiscal 2021. The excess levy capacity was $19,622. • The Select Board voted during their classification hearing to maintain the same tax rate for all classes of property. • Fiscal 2021 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, $200,000 in Fiscal 2020, and $250,000 in Fiscal 2021. The June 30, 2021 balance in this fund is $3,136,620. • The June 30, 2021 balance in the Stabilization Fund is $2,990,811. In addition, the Town has a balance of $500,168 in the Capital Stabilization Fund. Request for Information This financial report is designed to provide a general overview of the Town of Brewster’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or request for additional financial information should be addressed to the Finance Director, 2198 Main Street, Brewster, MA 02631. DRAFTGOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES CURRENT: CASH AND SHORT-TERM INVESTMENTS 25,068,023$ 4,366,343$ 29,434,366$ RECEIVABLES, NET OF ALLOWANCE FOR UNCOLLECTIBLES: REAL ESTATE AND PERSONAL PROPERTY TAXES 472,032 - 472,032 TAX LIENS 497,724 - 497,724 MOTOR VEHICLE EXCISE TAXES 119,196 - 119,196 USER FEES - 797,308 797,308 DEPARTMENTAL AND OTHER 362,277 - 362,277 INTERGOVERNMENTAL 408,297 - 408,297 SPECIAL ASSESSMENTS 66,739 1,899 68,638 NONCURRENT: RECEIVABLES: SPECIAL ASSESSMENTS 259,040 3,394 262,434 CAPITAL ASSETS, NET OF ACCUMULATED DEPRECIATION 87,994,147 21,263,921 109,258,068 TOTAL ASSETS 115,247,475 26,432,865 141,680,340 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS 2,783,617 491,227 3,274,844 RELATED TO POST EMPLOYMENT BENEFITS 246,990 34,413 281,403 TOTAL DEFERRED OUTFLOWS OF RESOURCES 3,030,607 525,640 3,556,247 LIABILITIES CURRENT: ACCOUNTS PAYABLE 2,211,800 249,482 2,461,282 OTHER LIABILITIES 156 - 156 ACCRUED INTEREST 130,836 13,737 144,573 LANDFILL POSTCLOSURE CARE COSTS 39,244 - 39,244 CAPITAL LEASES 176,040 - 176,040 BONDS AND NOTES PAYABLE 2,100,208 405,000 2,505,208 NONCURRENT: LANDFILL POSTCLOSURE CARE COSTS 241,556 - 241,556 POSTEMPLOYMENT BENEFITS 12,461,944 1,736,329 14,198,273 NET PENSION LIABILITY 22,000,266 3,882,400 25,882,666 CAPITAL LEASES 434,288 - 434,288 BONDS AND NOTES PAYABLE 16,532,520 3,510,000 20,042,520 TOTAL LIABILITIES 56,328,858 9,796,948 66,125,806 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS 2,950,759 520,722 3,471,481 RELATED TO POST EMPLOYMENT BENEFITS 5,210,804 726,024 5,936,828 TOTAL DEFERRED INFLOWS OF RESOURCES 8,161,563 1,246,746 9,408,309 NET POSITION NET INVESTMENT IN CAPITAL ASSETS 69,960,078 17,348,921 87,308,999 RESTRICTED FOR: PERMANENT FUNDS: EXPENDABLE 147,994 - 147,994 NONEXPENDABLE 150,388 - 150,388 OTHER PURPOSES 14,522,419 - 14,522,419 UNRESTRICTED (30,993,218) (1,434,110) (32,427,328) TOTAL NET POSITION 53,787,661$ 15,914,811$ 69,702,472$ TOWN OF BREWSTER, MASSACHUSETTS STATEMENT OF NET POSITION JUNE 30, 2021 PRIMARY GOVERNMENT See accompanying notes to the basic financial statements - 11 - DRAFTOPERATING CAPITAL CHARGES FOR GRANTS AND GRANTS AND NET (EXPENSE) FUNCTIONS/PROGRAMS EXPENSES SERVICES CONTRIBUTIONS CONTRIBUTIONS REVENUE PRIMARY GOVERNMENT: GOVERNMENTAL ACTIVITIES: GENERAL GOVERNMENT 6,018,917$ 541,738$ 2,858,529$ -$ (2,618,650)$ PUBLIC SAFETY 7,521,175 2,043,770 345,560 - (5,131,845) EDUCATION 21,384,051 218,139 1,323,258 - (19,842,654) PUBLIC WORKS 2,647,621 598,805 28,625 102,756 (1,917,435) HUMAN SERVICES 876,708 68,836 159,621 - (648,251) CULTURE & RECREATION 1,330,301 430,326 133,810 671,430 (94,735) EMPLOYEE BENEFITS 7,186,486 - 1,880,165 - (5,306,321) STATE & COUNTY ASSESSMENTS 621,789 - -- (621,789) INTEREST 556,230 - -- (556,230) TOTAL GOVERNMENTAL ACTIVITIES 48,143,278 3,901,614 6,729,568 774,186 (36,737,910) BUSINESS-TYPE ACTIVITIES: GOLF 3,393,440 4,649,529 - - 1,256,089 WATER 2,610,413 2,872,425 79,217 - 341,229 TOTAL BUSINESS-TYPE ACTIVITIES 6,003,853 7,521,954 79,217 - 1,597,318 TOTAL PRIMARY GOVERNMENT 54,147,131$ 11,423,568$ 6,808,785$ 774,186$ (35,140,592)$ (continued) TOWN OF BREWSTER, MASSACHUSETTS STATEMENT OF ACTIVITIES FISCAL YEAR ENDED JUNE 30, 2021 PROGRAM REVENUES See accompanying notes to the basic financial statements - 12 - DRAFTGOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES TOTAL CHANGES IN NET POSITION: NET (EXPENSE) REVENUE FROM PREVIOUS PAGE (36,737,910)$ 1,597,318$ (35,140,592)$ GENERAL REVENUES: REAL ESTATE AND PERSONAL PROPERTY TAXES, NET OF TAX REFUNDS PAYABLE 36,346,103 - 36,346,103 TAX LIENS 13,146 - 13,146 MOTOR VEHICLE AND OTHER EXCISE TAXES 1,722,856 - 1,722,856 HOTEL/MOTEL & MEALS TAX 2,262,385 - 2,262,385 PENALTIES AND INTEREST ON TAXES 110,261 - 110,261 PAYMENTS IN LIEU OF TAXES 6,883 - 6,883 GRANTS AND CONTRIBUTIONS NOT RESTRICTED TO SPECIFIC PROGRAMS 2,213,764 - 2,213,764 UNRESTRICTED INVESTMENT INCOME 27,416 - 27,416 MISCELLANEOUS 48,929 - 48,929 TRANSFERS, NET 314,993 (314,993) - TOTAL GENERAL REVENUES AND TRANSFERS 43,066,736 (314,993) 42,751,743 CHANGE IN NET POSITION 6,328,826 1,282,325 7,611,151 NET POSITION: BEGINNING OF YEAR 47,458,835 14,632,486 62,091,321 END OF YEAR 53,787,661$ 15,914,811$ 69,702,472$ (concluded) TOWN OF BREWSTER, MASSACHUSETTS STATEMENT OF ACTIVITIES FISCAL YEAR ENDED JUNE 30, 2021 PRIMARY GOVERNMENT See accompanying notes to the basic financial statements - 13 - DRAFTTOWN OF BREWSTER, MASSACHUSETTS GOVERNMENTAL FUNDS BALANCE SHEET JUNE 30, 2021 NONMAJOR TOTAL COMMUNITY GOVERNMENTAL GOVERNMENTAL ASSETS GENERAL PRESERVATION FUNDS FUNDS CASH AND SHORT-TERM INVESTMENTS 15,040,302$ 3,750,079$ 6,277,642$ 25,068,023$ RECEIVABLES, NET OF ALLOWANCE FOR UNCOLLECTIBLES: REAL ESTATE AND PERSONAL PROPERTY TAXES 472,032 - - 472,032 TAX LIENS 497,724 - - 497,724 MOTOR VEHICLE EXCISE TAXES 119,196 - - 119,196 DEPARTMENTAL AND OTHER - 24,097 338,180 362,277 INTERGOVERNMENTAL - - 408,297 408,297 SPECIAL ASSESSMENTS - - 325,779 325,779 TOTAL ASSETS 16,129,254$ 3,774,176$ 7,349,898$ 27,253,328$ LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES: ACCOUNTS PAYABLE 2,101,476$ 13,127$ 97,197$ 2,211,800$ OTHER LIABILITIES 156 - - 156 NOTES PAYABLE - - 650,000 650,000 TOTAL LIABILITIES 2,101,632 13,127 747,197 2,861,956 DEFFERRED INFLOWS OF RESOURCES: UNAVAILABLE REVENUE 941,125 24,097 663,959 1,629,181 FUND BALANCES: NONSPENDABLE - - 150,388 150,388 RESTRICTED 175,690 3,736,952 7,189,516 11,102,158 COMMITTED 2,042,002 - - 2,042,002 ASSIGNED 2,300,618 - - 2,300,618 UNASSIGNED 8,568,187 - (1,401,162) 7,167,025 TOTAL FUND BALANCES 13,086,497 3,736,952 5,938,742 22,762,191 TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES AND FUND BALANCES 16,129,254$ 3,774,176$ 7,349,898$ 27,253,328$ See accompanying notes to the basic financial statements - 14 - DRAFTNONMAJOR TOTAL COMMUNITY GOVERNMENTAL GOVERNMENTAL GENERAL PRESERVATION FUNDS FUNDS REVENUES: REAL ESTATE AND PERSONAL PROPERTY TAXES, NET OF TAX REFUNDS 36,406,979$ -$ -$ 36,406,979$ MOTOR VEHICLE AND OTHER EXCISE TAXES 1,797,486 - - 1,797,486 INTERGOVERNMENTAL 3,711,911 746,093 2,968,064 7,426,068 PAYMENTS IN LIEU OF TAXES 6,883 - - 6,883 PENALTIES & INTEREST ON TAXES 110,261 - - 110,261 FINES & FORFEITS 46,349 - - 46,349 CHARGES FOR SERVICES 595,104 - 2,049,804 2,644,908 HOTEL/MOTEL & MEALS TAX 1,229,111 - - 1,229,111 INVESTMENT INCOME 26,573 5,902 1,443 33,918 CONTRIBUTIONS AND DONATIONS - - 247,432 247,432 DEPARTMENTAL AND OTHER 2,485,227 1,076,380 755,361 4,316,968 TOTAL REVENUES 46,415,884 1,828,375 6,022,104 54,266,363 EXPENDITURES: CURRENT: GENERAL GOVERNMENT 3,407,643 442,592 2,243,514 6,093,749 PUBLIC SAFETY 6,581,531 - 597,736 7,179,267 EDUCATION 20,449,168 - 463,838 20,913,006 PUBLIC WORKS 2,675,452 - 622,303 3,297,755 HUMAN SERVICES 814,892 - 73,420 888,312 CULTURE & RECREATION 827,745 511,617 167,344 1,506,706 EMPLOYEE BENEFITS 8,159,221 - 944 8,160,165 STATE & COUNTY ASSESSMENTS 621,789 - - 621,789 DEBT SERVICE PRINCIPAL 1,255,200 220,000 - 1,475,200 INTEREST 593,153 56,898 - 650,051 TOTAL EXPENDITURES 45,385,794 1,231,107 4,169,099 50,786,000 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 1,030,090 597,268 1,853,005 3,480,363 OTHER FINANCING SOURCES (USES) OPERATING TRANSFERS IN 1,528,711 70,000 240,417 1,839,128 OPERATING TRANSFERS OUT (240,417) - (1,283,718) (1,524,135) TOTAL OTHER FINANCING SOURCES (USES)1,288,294 70,000 (1,043,301) 314,993 NET CHANGE IN FUND BALANCES 2,318,384 667,268 809,704 3,795,356 FUND BALANCES AT BEGINNING OF YEAR 10,768,113 3,069,684 5,129,038 18,966,835 FUND BALANCES AT END OF YEAR 13,086,497$ 3,736,952$ 5,938,742$ 22,762,191$ TOWN OF BREWSTER, MASSACHUSETTS GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FISCAL YEAR ENDED JUNE 30, 2021 See accompanying notes to the basic financial statements - 15 - DRAFTTOTAL GOVERNMENTAL FUND BALANCES 22,762,191$ CAPITAL ASSETS (NET) USED IN GOVERNMENTAL ACTIVITIES ARE NOT FINANCIAL RESOURCES AND, THEREFORE, ARE NOT REPORTED IN THE FUNDS 87,994,147 ACCOUNTS RECEIVABLE ARE NOT AVAILABLE TO PAY FOR CURRENT-PERIOD EXPENDITURES AND, THEREFORE, ARE DEFERRED IN THE FUNDS 1,629,181 IN THE STATEMENT OF ACTIVITIES, INTEREST IS ACCRUED ON OUTSTANDING LONG-TERM DEBT, WHEREAS IN GOVERNMENTAL FUNDS INTEREST IS NOT REPORTED UNTIL DUE (130,836) 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 (17,485,000) CAPITAL LEASES (610,328) NET PENSION LIABILITY (22,000,266) DEFERRED OUTFLOWS OF RESOURCES - RELATED TO PENSION 2,783,617 DEFERRED INFLOWS OF RESOURCES - RELATED TO PENSION (2,950,759) POSTEMPLOYMENT BENEFITS (12,461,944) DEFERRED OUTFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS 246,990 DEFERRED INFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS (5,210,804) UNAMORTIZED BOND PREMIUM (497,728) LANDFILL POSTCLOSURE CARE COSTS (280,800) NET EFFECT OF REPORTING LONG-TERM LIABILITIES (58,467,022) NET POSITION OF GOVERNMENTAL ACTIVITIES 53,787,661$ TOWN OF BREWSTER, MASSACHUSETTS RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TOTAL FUND BALANCES TO THE STATEMENT OF NET POSITION JUNE 30, 2021 See accompanying notes to the basic financial statements - 16 - DRAFTNET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS 3,795,356$ 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 2,256,286 DEPRECIATION EXPENSE (2,393,610) NET EFFECT OF REPORTING CAPITAL ASSETS (137,324) 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 (109,252) 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. DEBT SERVICE PRINCIPAL PAYMENTS 1,475,200 CAPITAL LEASE - PRINCIPAL PAYMENTS 204,446 NET EFFECT OF REPORTING LONG-TEM DEBT 1,679,646 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 2,279,608 NET CHANGE IN DEFERRED OUTFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS (199,184) NET CHANGE IN DEFERRED INFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS (707,267) NET CHANGE IN LANDFILL POSTCLOSURE CARE ACCRUAL 32,900 NET CHANGE IN NET PENSION LIABILITY 1,176,681 NET CHANGE IN DEFERRED OUTFLOWS OF RESOURCES - RELATED TO PENSIONS (634,351) NET CHANGE IN DEFERRED INFLOWS OF RESOURCES - RELATED TO PENSIONS (941,808) NET CHANGE IN UNAMORTIZED BOND PREMIUM 77,393 NET CHANGE IN ACCRUED INTEREST ON LONG-TERM DEBT 16,428 NET EFFECT OF RECORDING LONG-TERM LIABILITIES 1,100,400 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES 6,328,826$ 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, 2021 See accompanying notes to the basic financial statements - 17 - DRAFTACTUAL ORIGINAL FINAL BUDGETARY VARIANCE BUDGET BUDGET AMOUNTS OVER(UNDER) REVENUES: REAL ESTATE AND PERSONAL PROPERTY TAXES, NET OF TAX REFUNDS 36,381,645$ 36,381,645$ 36,406,979$ 25,334$ MOTOR VEHICLE AND OTHER EXCISE TAXES 1,354,879 1,354,879 1,797,486 442,607 INTERGOVERNMENTAL 1,830,709 1,830,709 1,847,817 17,108 PAYMENTS IN LIEU OF TAXES 8,328 8,328 6,883 (1,445) PENALTIES & INTEREST ON TAXES 99,890 99,890 110,261 10,371 FINES & FORFEITS 23,826 23,826 46,349 22,523 HOTEL/MOTEL & MEALS TAX 1,257,107 1,257,107 1,229,111 (27,996) INVESTMENT INCOME 114,793 114,793 20,835 (93,958) DEPARTMENTAL AND OTHER 1,661,029 1,661,029 3,080,331 1,419,302 TOTAL REVENUES 42,732,206 42,732,206 44,546,052 1,813,846 EXPENDITURES: CURRENT: GENERAL GOVERNMENT 4,614,853 4,665,745 4,200,526 465,219 PUBLIC SAFETY 7,441,831 7,470,467 7,159,143 311,324 EDUCATION 20,832,251 20,890,125 20,889,858 267 PUBLIC WORKS 3,074,998 3,091,794 3,041,887 49,907 HUMAN SERVICES 913,631 924,617 823,961 100,656 CULTURE & RECREATION 910,737 923,072 852,030 71,042 EMPLOYEE BENEFITS 6,673,415 6,559,755 6,050,115 509,640 STATE & COUNTY ASSESSMENTS 657,402 657,402 621,789 35,613 DEBT SERVICE PRINCIPAL 1,255,383 1,255,383 1,255,200 183 INTEREST 593,891 593,891 591,135 2,756 TOTAL EXPENDITURES 46,968,392 47,032,251 45,485,644 1,546,607 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (4,236,186) (4,300,045) (939,592) 3,360,453 OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS IN 1,460,592 1,524,451 1,528,711 4,260 OPERATING TRANSFERS OUT (240,417) (240,417) (240,417) - TOTAL OTHER FINANCING SOURCES (USES)1,220,175 1,284,034 1,288,294 4,260 NET CHANGE IN FUND BALANCE (3,016,011) (3,016,011) 348,702 3,364,713 BUDGETARY FUND BALANCE, BEGINNING OF YEAR 7,873,492 7,873,492 7,873,492 - BUDGETARY FUND BALANCE, END OF YEAR 4,857,481$ 4,857,481$ 8,222,194$ 3,364,713$ See accompanying notes to the basic financial statements TOWN OF BREWSTER, MASSACHUSETTS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30, 2021 BUDGETED AMOUNTS - 18 - DRAFT ASSETS GOLF WATER TOTAL CURRENT: CASH AND SHORT-TERM INVESTMENTS 1,617,879$ 2,748,464$ 4,366,343$ USER FEES - 797,308 797,308 SPECIAL ASSESSMENTS - 1,899 1,899 TOTAL CURRENT ASSETS 1,617,879 3,547,671 5,165,550 NONCURRENT: SPECIAL ASSESSMENTS - 3,394 3,394 CAPITAL ASSETS, NET OF ACCUMULATED DEPRECIATION 7,402,969 13,860,952 21,263,921 TOTAL NONCURRENT ASSETS 7,402,969 13,864,346 21,267,315 TOTAL ASSETS 9,020,848 17,412,017 26,432,865 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS 261,988 229,239 491,227 RELATED TO POST EMPLOYMENT BENEFITS 20,912 13,501 34,413 TOTAL DEFERRED OUTFLOWS OF RESOURCES 282,900 242,740 525,640 LIABILITIES CURRENT: ACCOUNTS PAYABLE 151,552 97,930 249,482 ACCRUED INTEREST - 13,737 13,737 BONDS AND NOTES PAYABLE - 405,000 405,000 TOTAL CURRENT LIABILITIES 151,552 516,667 668,219 NONCURRENT: POSTEMPLOYMENT BENEFITS 1,055,134 681,195 1,736,329 NET PENSION LIABILITY 2,070,613 1,811,787 3,882,400 BONDS AND NOTES PAYABLE - 3,510,000 3,510,000 TOTAL NONCURRENT LIABILITIES 3,125,747 6,002,982 9,128,729 TOTAL LIABILITIES 3,277,299 6,519,649 9,796,948 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS 277,718 243,004 520,722 RELATED TO POST EMPLOYMENT BENEFITS 441,191 284,833 726,024 TOTAL DEFERRED INFLOWS OF RESOURCES 718,909 527,837 1,246,746 NET POSITION NET INVESTMENT IN CAPITAL ASSETS 7,402,969 9,945,952 17,348,921 UNRESTRICTED (2,095,429) 661,319 (1,434,110) TOTAL NET POSITION 5,307,540$ 10,607,271$ 15,914,811$ See accompanying notes to the basic financial statements TOWN OF BREWSTER, MASSACHUSETTS PROPRIETARY FUNDS STATEMENT OF NET POSITION JUNE 30, 2021 BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS - 19 - DRAFTGOLF WATER TOTAL OPERATING REVENUES: CHARGES FOR SERVICES 4,649,529$ 2,872,425$ 7,521,954$ DEPARTMENTAL AND OTHER - 76,486 76,486 TOTAL OPERATING REVENUES 4,649,529 2,948,911 7,598,440 OPERATING EXPENSES: GENERAL SERVICES 2,961,131 2,011,562 4,972,693 DEPRECIATION 432,309 456,281 888,590 TOTAL OPERATING EXPENSES 3,393,440 2,467,843 5,861,283 OPERATING INCOME (LOSS)1,256,089 481,068 1,737,157 NON-OPERATING REVENUES (EXPENSES): INTEREST INCOME - 2,731 2,731 INTEREST EXPENSE - (142,570) (142,570) TOTAL NON-OPERATING REVENUES (EXPENSES), NET - (139,839) (139,839) INCOME (LOSS) BEFORE OPERATING TRANSFERS 1,256,089 341,229 1,597,318 OPERATING TRANSFERS: OPERATING TRANSFERS OUT (114,967) (200,026) (314,993) CHANGE IN NET POSITION 1,141,122 141,203 1,282,325 NET POSITION AT BEGINNING OF YEAR 4,166,418 10,466,068 14,632,486 NET POSITION AT END OF YEAR 5,307,540$ 10,607,271$ 15,914,811$ See accompanying notes to the basic financial statements TOWN OF BREWSTER, MASSACHUSETTS PROPRIETARY FUNDS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FISCAL YEAR ENDED JUNE 30, 2021 BUSINESS TYPE ACTIVITIES - ENTERPRISE FUNDS - 20 - DRAFTTOWN OF BREWSTER, MASSACHUSETTS PROPRIETARY FUNDS STATEMENT OF CASH FLOWS FISCAL YEAR ENDED JUNE 30, 2021 GOLF WATER TOTAL CASH FLOWS FROM OPERATING ACTIVITIES: RECEIPTS FROM CUSTOMERS AND USERS 4,649,529$ 3,105,935$ 7,755,464$ PAYMENTS TO SUPPLIERS (1,699,652) (1,000,433) (2,700,085) PAYMENTS TO EMPLOYEES (1,421,936) (908,987) (2,330,923) NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 1,527,941 1,196,515 2,724,456 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: OPERATING TRANSFERS OUT (114,967) (200,026) (314,993) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: PRINCIPAL PAYMENTS ON BONDS AND NOTES - (405,000) (405,000) ACQUISITION AND CONSTRUCTION OF CAPITAL ASSETS (23,050) (87,779) (110,829) INTEREST EXPENSE - (144,400) (144,400) NET CASH PROVIDED (USED) BY CAPITAL AND RELATED FINANCING ACTIVITIES (23,050) (637,179) (660,229) CASH FLOWS FROM INVESTING ACTIVITIES: INTEREST RECEIVED - 2,731 2,731 NET INCREASE (DECREASE) IN CASH AND SHORT TERM INVESTMENTS 1,389,924 362,041 1,751,965 CASH AND SHORT TERM INVESTMENTS - BEGINNING OF YEAR 227,955 2,386,423 2,614,378 CASH AND SHORT TERM INVESTMENTS- END OF YEAR 1,617,879$ 2,748,464$ 4,366,343$ RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES: OPERATING INCOME (LOSS)1,256,089$ 481,068$ 1,737,157$ ADJUSTMENTS TO RECONCILE OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES: DEPRECIATION 432,309 456,281 888,590 (INCREASE) DECREASE IN ACCOUNTS RECEIVABLE - 157,024 157,024 (INCREASE) DECREASE IN DEFERRED OUTFLOWS OF RESOURCES 114,743 70,754 185,497 INCREASE (DECREASE) IN ACCOUNTS PAYABLE 48,398 40,962 89,360 INCREASE (DECREASE) IN DEFERRED INFLOWS OF RESOURCES 156,104 152,114 308,218 INCREASE (DECREASE) IN NET PENSION LIABILITY (391,023) (177,413) (568,436) INCREASE (DECREASE) IN POSTEMPLOYMENT BENEFITS (88,679) 15,725 (72,954) TOTAL ADJUSTMENTS 271,852 715,447 987,299 NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 1,527,941$ 1,196,515$ 2,724,456$ BUSINESS TYPE ACTIVITIES - ENTERPRISE FUNDS See accompanying notes to the basic financial statements - 21 - DRAFTPOSTEMPLOYMENT PRIVATE BENEFITS PURPOSE TRUST TRUST FUNDS ASSETS CASH AND SHORT-TERM INVESTMENTS -$ 86,850$ INVESTMENTS 3,136,620 - TOTAL ASSETS 3,136,620 86,850 LIABILITIES - - NET POSITION RESTRICTED FOR: POSTEMPLOYMENT BENEFITS 3,136,620 - INDIVIDUALS AND OTHER ORGAIZATIONS - 86,850 TOTAL NET POSITION 3,136,620$ 86,850$ TOWN OF BREWSTER, MASSACHUSETTS See accompanying notes to the basic financial statements FIDUCIARY FUNDS STATEMENT OF FIDUCIARY NET POSITION JUNE 30, 2021 - 22 - DRAFTPOSTEMPLOYMENT PRIVATE BENEFITS PURPOSE TRUST TRUST FUNDS ADDITIONS: CONTRIBUTIONS: CONTRIBUTIONS -$ 4,124$ EMPLOYER CONTRIBUTIONS 250,000 - EMPLOYER CONTRIBUTIONS TO PAY FOR OPEB BENEFITS 731,652 - NET INVESTMENT INCOME (LOSS): INVESTMENT INCOME 686,730 111 TOTAL ADDITIONS 1,668,382 4,235 DEDUCTIONS: BENEFIT PAYMENTS 731,652 - FUNDS DISTRIBUTED ON BEHALF OF OTHERS - 5,000 TOTAL DEDUCTIONS 731,652 5,000 NET INCREASE (DECREASE) IN FIDUCIARY NET POSITION 936,730 (765) NET POSITION AT BEGINNING 2,199,890 87,615 NET POSITION AT END 3,136,620$ 86,850$ See accompanying notes to the basic financial statements TOWN OF BREWSTER, MASSACHUSETTS FIDUCIARY FUNDS STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FISCAL YEAR ENDED JUNE 30, 2021 - 23 - DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 Select Board (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 48.00% in the joint venture. Name Purpose Address Annual Assessment Nauset Regional To provide education services 78 Eldredge Parkway $ 11,599,042 School District Orleans, MA 02653 Cape Cod Regional Technical High School To provide vocational education 351 Pleasant Lake Ave Harwich, MA 02645 $ 857,387 DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 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: DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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.” DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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. Pension s 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 2021 approved budget authorized $44,246,478 in current year appropriations and other amounts to be raised and $2,721,914 in carryover articles carried over from previous fiscal years. Supplemental appropriations of $63,859 were approved for fiscal year 2021. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 37 - The Finance Director has the responsibility to ensure that budgetary controls are maintained and monitored through the accounting system. B. Budgetary – GAAP Reconciliation For budgetary financial reporting purposes, the Uniform Municipal Accounting System basis of accounting (established by the Commonwealth) is followed, which differs from the GAAP basis of accounting. A reconciliation of budgetary-basis to GAAP-basis results for the general fund for the fiscal year ended June 30, 2021 is presented below: C. Deficit Fund Balances Several individual fund deficits exist within the special revenue and the governmental capital projects funds. These individual deficits will be eliminated through subsequent fiscal year budget transfers, grants, and/or proceeds from long-term debt during fiscal year 2022. NOTE 3 – DEPOSITS AND INVESTMENTS State and local statutes place certain limitations on the nature of deposits and investments available to the Town. Deposits (including demand deposits, term deposits and certificates of deposit) in any one financial institution may not exceed certain levels unless collateralized by the financial institutions involved. Deposits  Custodial Credit Risk - Deposits Custodial credit risk is the risk that in the event of bank failure, the Town’s deposits may not be returned. Massachusetts General Law Chapter 44, Section 55, limits the deposits “in a bank or trust company, or banking company to an amount not exceeding sixty percent (60%) of the capital and surplus of such bank or trust company or banking company, unless satisfactory security is given to it by such bank or trust company or banking company for such excess.” The Town does not have a formal deposit policy for custodial credit risk. Net change in fund balance - budgetary basis 348,702$ Basis of accounting differences: Increase in revenue for on-behalf payments - MTRS 1,862,076 Increase in expenditures for on-behalf payments - MTRS (1,862,076) Increase in revenue for the MWPAT subsidy 2,018 Increase in expenditures for the MWPAT subsidy (2,018) Net Stabilization fund activity (244,262) Adjustment for current year articles 2,042,002 Adjustment for current year encumbrances 287,232 Adjustment for expenditures from prior year encumbrances (115,290) Net change in fund balance - GAAP basis 2,318,384$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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, 2021: Total Bank Balances 25,494,337$ Bank Balances Covered by Deposit Insurance Federal Deposit Insurance Corporation (FDIC)1,634,550 Depositor's Insurance Fund (DIF)15,344,859 Total Bank Balances Covered by Deposit Insurance 16,979,409 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 8,514,928 Total Bank Balances Subject to Custodial Credit Risk 8,514,928 Total Bank Balances 25,494,337$ 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 3,136,620$ N/A 3,136,620$ • 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 3,136,620$ 3,136,620$ • 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 41 - The Town has the following recurring fair value measurement as of June 30, 2021: Investment Type June 30, 2021 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)3,136,620 Investments measured at amortized cost Massachusetts Municipal Depository Trust - (MMDT)3,626,571 Total Investments 6,763,191$ 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, 2021 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 476,032$ (4,000)$ 472,032$ Tax liens 497,724 - 497,724 Motor vehicle and other excise taxes 188,099 (68,903) 119,196 Departmental and other 420,353 (58,076) 362,277 Intergovernmental 408,297 - 408,297 Special assessments 325,779 - 325,779 Total 2,316,284$ (130,979)$ 2,185,305$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 42 - The receivables at June 30, 2021, 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 f or Net Receivables:Amount Uncollectibles Amount Water User fees 797,308$ -$ 797,308$ Special Assessments 5,293 - 5,293 Total 802,601$ -$ 802,601$ Nonmajor General Community Governmental Deferred Inflows:Fund Preservation Funds Total Deferred Property Taxes 324,204$ 24,097$ 312,613$ 660,914$ Deferred Other Revenue 616,921 - 351,346 968,267 Total 941,125$ 24,097$ 663,959$ 1,629,181$ Deferred Inflows of Resources Analysis DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 43 - NOTE 5 – CAPITAL ASSETS Capital asset activity for the fiscal year ended June 30, 2021, was as follows: Beginning Decrease/Ending Governmental Activities:Balance Increases Adjustments Balance Capital assets not being depreciated: Land 42,192,861$ -$ -$ 42,192,861$ Construction in progress 3,709,131 91,560 (3,655,144) 145,547 Total capital assets not being depreciated 45,901,992 91,560 (3,655,144) 42,338,408 Capital assets being depreciated: Building and improvements 41,675,228 121,370 - 41,796,598 Capital improvement (other than buildings)6,288,284 468,936 23,300 6,780,520 Machinery, equipment, and vehicles 14,229,188 809,145 26,950 15,065,283 Infrastructure 14,572,080 827,676 3,542,493 18,942,249 Total capital assets being depreciated 76,764,780 2,227,127 3,592,743 82,584,650 Less accumulated depreciation for: Building and improvements (15,555,077) (988,723) - (16,543,800) Capital improvement (other than buildings)(2,693,558) (414,576) - (3,108,134) Machinery, equipment, and vehicles (10,052,275) (634,095) - (10,686,370) Infrastructure (6,234,391) (356,216) - (6,590,607) Total accumulated depreciation (34,535,301) (2,393,610) - (36,928,911) Total capital assets being depreciated, net 42,229,479 (166,483) 3,592,743 45,655,739 Total governmental activities capital assets, net 88,131,471$ (74,923)$ (62,401)$ 87,994,147$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 44 - Depreciation expense was charged to functions/programs of the primary government as follows: General government 128,694$ Public safety 953,529 Education 518,255 Public works 543,574 Human services 13,643 Culture and recreation 235,915 Total depreciation expense - governmental activities 2,393,610$ Water 456,281$ Golf 432,309 Total depreciation expense - business-type activities 888,590$ 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 581,224 53,100 (533,474) 100,850 Total capital assets not being depreciated 4,140,436 53,100 (533,474) 3,660,062 Capital assets being depreciated: Buildings and improvements 5,707,991 23,050 - 5,731,041 Machinery, equipment, and vehicles 3,686,776 34,679 468,474 4,189,929 Infrastructure 25,947,876 - 65,000 26,012,876 Total capital assets being depreciated 35,342,643 57,729 533,474 35,933,846 Less accumulated depreciation for: Buildings and improvements (1,674,643) (71,950) - (1,746,593) Machinery, equipment, and vehicles (2,669,259) (196,352) - (2,865,611) Infrastructure (13,097,495) (620,288) - (13,717,783) Total accumulated depreciation (17,441,397) (888,590) - (18,329,987) Total capital assets being depreciated, net 17,901,246 (830,861) 533,474 17,603,859 Total business-type activites capital assets, net 22,041,682$ (777,761)$ -$ 21,263,921$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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, 2021, are as follows: Governmental Activities Assets: Vehicles 1,205,000$ Machinery & Equipment 152,756 Less: Accumulated depreciation (328,240) 1,029,516$ Primary Year Ending June 30 Government 2022 191,473$ 2023 125,570 2024 125,570 2025 71,085 2026 71,085 2027 71,085 Total minimum lease payments 655,868 Less: amounts representing interest (45,540) Present value of minimum lease payments 610,328$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 46 - NOTE 7 – INTERFUND TRANSFERS Interfund transfers for the fiscal year ended June 30, 2021, 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. Community Nonmajor General Preservation Governmental Operating Transfers Out:Fund Fund Funds Total Nonmajor Governmental Funds 1,215,599$ -$ -$ 1,215,599$ (1) Golf Enterprise Fund 114,967 - - 114,967 (1) General Fund - - 240,417 240,417 (2) Water Enterprise Fund 130,026 - - 130,026 (1) Nonmajor Governmental Funds 68,119 - - 68,119 (3) Water Enterprise Fund - 70,000 - 70,000 (3) Total 1,528,711$ 70,000$ 240,417$ 1,839,128$ Operating Transfers In: DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 47 - The following is a summary of changes in short-term debt for the year ended June 30, 2021: 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, 2020 Renewed/ Issued Retired/ Redeemed Balance at June 30, 2021 Governmental Funds 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) - BAN Various Projects 0.43 4/1/2022 - 650,000 - 650,000 Total Governmental Funds 1,586,107 650,000 (1,586,107) 650,000 DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 48 - The following is a summary of the changes in long-term debt for the year ended June 30, 2021: Bonds and Notes Payable Schedule -Governmental Funds Project Interest Rate (%) Outstanding at June 30, 2020 Issued Redeemed/ Refunded Outstanding at June 30, 2021 MWPAT Title V Septic Var 10,200$ -$ 10,200$ -$ MWPAT Title V Septic 3.59 40,000 - 10,000 30,000 Land Acquisition 3.64 60,000 - 60,000 - Land Acquisition 4.49 225,000 - 45,000 180,000 Land Acquisition 4.49 560,000 - 80,000 480,000 Land Acquisition 3.84 360,000 - 35,000 325,000 Road Betterments 3.84 20,000 - 20,000 - Road Betterments 3.84 5,000 - 5,000 - Road Betterments 3.00 20,000 - 5,000 15,000 Road Betterments 3.00 20,000 - 5,000 15,000 Road Betterments 2.5 - 4.0 60,000 - 10,000 50,000 Road Betterments 2.5 - 4.0 80,000 - 10,000 70,000 School Renovations 2.5 - 4.0 2,320,000 - 145,000 2,175,000 Road Betterments 2.5 - 4.0 1,460,000 - 135,000 1,325,000 Fire Station 2.25 -5.00 5,525,000 - 325,000 5,200,000 Road Repairs 2.25 -5.00 1,770,000 - 160,000 1,610,000 Library Parking Lot 2.25 -5.00 220,000 - 20,000 200,000 Road Betterments 2.25 -5.00 165,000 - 15,000 150,000 Road Betterments 2.25 -5.00 55,000 - 5,000 50,000 Road Betterments 2.92 85,000 - 10,000 75,000 Fire Station 2.92 5,400,000 - 300,000 5,100,000 Town Septage 2.92 500,000 - 65,000 435,000 Total Bonds and Notes Payable 18,960,200 - 1,475,200 17,485,000 Add: Unamortized Bond Premium 575,121 - 77,393 497,728 Total 19,535,321$ -$ 1,552,593$ 17,982,728$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 49 - The annual debt service requirements for principal and interest for Governmental bonds and notes outstanding at June 30, 2021 are as follows: Bonds and Notes Payable Schedule -Water and Golf Enterprise Funds Fiscal Year Principal Interest Total 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 1,295,000 331,198 1,626,198 2027-2031 5,890,000 1,133,192 7,023,192 2032-2036 3,905,000 479,287 4,384,287 2037-2038 925,000 39,000 964,000 Total 17,485,000$ 3,907,435$ 21,392,435$ Project Interest Rate (%) Outstanding at June 30, 2020 Issued Redeemed/ Refunded Outstanding at June 30, 2021 Water Betterments - Slough Rd 3.64 210,000$ -$ 35,000$ 175,000.00$ Water Betterments - Fiddler's Ln 4.49 10,000 - 5,000 5,000.00 Land Acquisition 3 - 3.50 450,000 - 35,000 415,000 Water Offices/Garage 3.96 975,000 - 125,000 850,000 Well #6 3 - 3.50 1,865,000 - 135,000 1,730,000 Well Access Road 2.5 - 4.0 150,000 - 25,000 125,000 Water 2.5 - 4.0 660,000 - 45,000 615,000 Total 4,320,000$ -$ 405,000$ 3,915,000$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 50 - The annual debt service requirements for principal and interest for water and golf enterprise funds bonds and notes outstanding at June 30, 2021 are as follows: Loans Authorized and Unissued As of June 30, 2021, the Town has loans authorized and unissued as follows: Fiscal Year Principal Interest Total 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 390,000 209,560 599,560 2027-2031 1,255,000 48,000 1,303,000 2032-2036 680,000 72,614 752,614 Total 3,915,000$ 763,150$ 4,678,150$ Date Description Authorized Amount Road Repair & Resurfacing 5/5/2014 5,750,000$ Fire Station 11/16/2015 548,503 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 6,891,315$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 51 - Changes in Long-term Liabilities The following is a summary of changes in long-term liabilities for the year ended June 30, 2021: 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 18,960,200$ -$ (1,475,200)$ 17,485,000$ 1,380,000$ Add: Unamortized Premiums 575,121 - (77,393) 497,728 70,208 Total Bond Payable 19,535,321 - (1,552,593) 17,982,728 1,450,208 Landfill postclosure care costs 313,700 - (32,900) 280,800 39,244 Capital Leases 814,774 - (204,446) 610,328 176,040 Postemployment benefits 14,741,552 - (2,279,608) 12,461,944 - Net pension liability 23,176,947 - (1,176,681) 22,000,266 - Total governmental activities long-term liabilities 58,582,294$ -$ (5,246,228)$ 53,336,066$ 1,665,492$ Beginning Ending Current Business-Type Activities:Balance Additions Reductions Balance Portion Postemployment benefits 1,809,283$ -$ (72,954)$ 1,736,329$ -$ Net Pension Liability 4,450,836 - (568,436) 3,882,400 - Bonds and notes payable 4,320,000 - (405,000) 3,915,000 405,000 Total business-type activities long-term liabilities 10,580,119$ -$ (1,046,390)$ 9,533,729$ 405,000$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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, 2021: Total Long-Town's Town's Term Debt Estimated Indirect Agency Outstanding Share Debt Nauset Regional School District 2,625,000$ 48.00% 1,260,000$ Cape Cod Regional Technical High School 62,730,000 6.55% 4,108,815$ Barnstable County 23,750,645 4.67% 1,109,155 89,105,645 6,477,970 DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 - - 2,280,295 2,280,295 Public Safety - - 2,641,957 2,641,957 Education - - 314,704 314,704 Public Works - - 918,323 918,323 Human Services - - 272,760 272,760 Culture & Recreration - - 515,653 515,653 Employee Benefits - - 97,830 97,830 Bond Premium 175,690 - - 175,690 Community Preservation - 3,736,952 - 3,736,952 Expendable Trust Funds - - 147,994 147,994 175,690 3,736,952 7,189,516 11,102,158 Committed To: Continuing Appropriations General Government 768,961 - - 768,961 Public Safety 545,988 - - 545,988 Education 353,419 - - 353,419 Public Works 341,830 - - 341,830 Human Services 7,518 - - 7,518 Culture & Recreation 24,286 - - 24,286 2,042,002 - - 2,042,002 Assigned To: Encumbered For: General Government 33,443 - - 33,443 Public Safety 47,363 - - 47,363 Education 134,021 - - 134,021 Public Works 24,855 - - 24,855 Human Services 1,550 - - 1,550 Employee Benefits 46,000 - - 46,000 Subsequent Years Expenditures 1,513,218 - - 1,513,218 Stabilization Fund - Capital Imp 500,168 - - 500,168 2,300,618 - - 2,300,618 Unassigned General Fund 5,577,376 - - 5,577,376 General Stabilization Fund 2,990,811 - - 2,990,811 Nonmajor Governmental Funds - - (764,610) (764,610) Nonmajor Capital Projects Public Works - - (588,247) (588,247) Human Services - - (48,305) (48,305) 8,568,187 - (1,401,162) 7,167,025 Total Governmental Fund Balances 13,086,497$ 3,736,952$ 5,938,742$ 22,762,191$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 54 - NOTE 11 – STABILIZATION FUND The Town has established two funds where the Town has set aside amounts for emergency and capital needs. These funds consist 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 $2,990,811 as of June 30, 2021. The fund was established under chapter 40, sub-section 5B of the Massachusetts General Law.  The Stabilization Capital Improvements fund is used to account for future capital projects for the Town. Any interest shall be added to and become part of the fund. The Stabilization fund balance is $500,168 as of June 30, 2021. 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 2021. The Town is a member of the Cape Cod Municipal Health Group, (CCMHG) which is a Massachusetts Municipal Joint Health Insurance purchase group formed pursuant to Massachusetts General Laws. 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 55 - 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. 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. In 2014 the Group along with two other Massachusetts municipal joint purchase groups entered into a reinsurance pooling agreement the Massachusetts Municipal Reinsurance Arrangement Series of Sentinel Indemnity, LLC (MMRA). The first such reinsurance pooling agreement established in Massachusetts. 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 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 56 - 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 187 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, 2021 the Cape Cod Municipal Health Group had total assets of $80,561,805 total liabilities of $13,782,679 (including $11,430,770 in estimated benefits obligations), and a total surplus of $66,779,126. 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 2021, total Town premiums plus implicit costs for the retiree medical program was $731,652. The Town also made a contribution to an OPEB Trust for $250,000 for a total contribution during the measurement period of $981,652 to be reported on the financial statements for the fiscal year ending June 30, 2021. 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 2021, the Town prefunded future OPEB liabilities totaling $250,000 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, 2021, the balance of this fund totaled $3,136,620. GASB Statement #75 – OPEB Employer Financial Reporting Summary of Significant Accounting Policies – For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB and OPEB expenses, information about the fiduciary net position of the Plan and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the Plan. For this purpose, the Plan recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 57 - Measurement Date - GASB #75 requires the net OPEB liability to be measured as of a date no earlier than the end of the employer’s prior fiscal year and no later than the end of the employer’s current fiscal year, consistently applied from period to period. Accordingly, the net OPEB liability was measured as of June 30, 2021 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2020. Plan Membership – The following table represents the Plan’s membership as June 30, 2020: Active Members 191 Inactive members or beneficiaries currently receiving benefits 182 Total 373 Components of OPEB Liability – The following table represents the components of the Plan’s OPEB liability as of June 30, 2021: Total OPEB Liability 17,334,893$ Less: OPEB plan's fiduciary net position (3,136,620) Net OPEB Liability 14,198,273$ The OPEB plan's fiduciary net position as a percentage of the total OPEB liability 18.09% DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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, 2021 to be in accordance with GASB Statement #75. Valuation Date:June 30, 2020 Actuarial Cost Method:Entry Age Normal - Level Percentage Payroll Asset-Valuation Method:Market value Inflation:3.25% Discount rate 7.00% as of June 30, 2021 Investment Rate of Return 7.00% 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: 2.50% for 1 year, then 6.75% decreasing by 0.25% each year to an ultimate level of 4.5% per year Medicare: 2.50 for 1 year, then 6.75% decreasing by 0.25% each year to an ultimate level of 4.5% per year Pre-Retirement Mortality: Healthy non-teachers RP-2014 Blue Collar Employee Mortality Table projected generationally with scale MP-2017 Healthy teachers PUB-2010 Teachers Employee head count weighted Mortality Table projected generationally with scale MP-2020 Post-Retirement Mortality: Healthy non-teachers RP-2014 Blue Collar Healthy Annuitant Mortaity Table projected generationally with scale MP-2017 Healthy teachers PUB-2010 Teachers healthy retiree head count weighted Mortality Table projected generationally with Scale MP-2020. Disabled non-teachers RP-2014 Blue Collar Healthy Annuitant Mortality Table set forward one year projected generationally with scale MP-2017 Disabled teachers PUB-2010 Teachers healthy retiree head count weighted Mortality Table and projected generationally with Scale mp-2020 DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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, 2021 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 22.00%6.28% International developed markets equity 12.00%7.00% International emerging markets equity 5.00%8.82% Core fixed income 15.00%0.38% High- yield fixed income 8.00%2.97% Real Estate 10.00%3.50% Commodities 4.00%3.45% Hedge fund, GTAA, Risk parity 10.00%2.35% Private equity 14.00%10.11% Total 100.00% Asset Class Discount Rate – The discount rate used to measure the total OPEB liability was 7.00% as of June 30, 2021. 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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, 2020 18,750,725$ 2,199,890$ 16,550,835$ Charges for the year: Service cost 533,728 - 533,728 Interest 1,372,066 - 1,372,066 Difference between expected and actual experience (999,626) - (999,626) Changes in assumptions (1,590,348) - (1,590,348) Net Investment Income - 686,730 (686,730) Employer Contributions - 981,652 (981,652) Benefit payments, including refunds of member contributions (731,652) (731,652) - Net Changes (1,415,832) 936,730 (2,352,562) Balance at June 30, 2021 17,334,893$ 3,136,620$ 14,198,273$ 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 7.00% as well as what the net OPEB liability would be if it were calculated using a discount rate that is 1 percentage- point lower (6.00%) or 1 percentage-point higher (8.00%) than the current rate. Current 1% Decrease Discount Rate 1% Increase (6.00%)(7.00%)(8.00%) Net OPEB liability 16,434,109$ 14,198,273$ 12,342,876$ 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 12,009,901$ 14,198,273$ 16,894,885$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 61 - At June 30, 2021 the Town reported deferred outflows of resources and deferred inflows of resources related to other postemployment benefits of $281,403 and $5,936,828. The balances of the deferred outflows and inflows as of June 30, 2021 consist of the following: Deferred Deferred Outflows Inflows of Resources of Resources Total Difference between expected and actual experience 281,403$ (833,020)$ (551,617)$ Changes of assumptions - (4,763,546) (4,763,546) Net difference between projected and actual earnings - (340,262) (340,262) Total Deferred Outflows (Inflows) of Resources 281,403$ (5,936,828)$ (5,655,425)$ 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 2022 (1,987,493)$ 2023 (1,985,626) 2024 (614,234) 2025 (636,410) 2026 (431,662) Deferred Inflows/Outflows Recognized in Future Years (5,655,425)$ Changes of Assumption – The Discount Rate and Investment Rate of Return had decreased from 7.25% to 7.00% Changes in Plan Provisions – None DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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, 2020. The Town’s portion of the collective pension expense, contributed by the Commonwealth, of $1,862,076 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 $15,075,789 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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, 2021 which was $2,606,211 and 21.87% 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 64 - D. Pension Liabilities, Pension Expense, Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions Pension Liabilities At June 30, 2021 the Town reported a liability of $25,882,666 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2020 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 forward 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, 2020, the Town’s proportion was 3.51% which was a slight decrease from the last measurement. Pension Expense and Deferred Outflows/Inflows of Resources For the year ended June 30, 2021 the Town recognized pension expense of $2,737,332. At June 30, 2021 the Town reported deferred outflows and inflows of resources related to pensions of $3,274,844 and $3,471,481 respectively. The balances of deferred outflows and inflows as June 30, 2021 consist of the following: Deferred Deferred Outflows Inflows of Resources of Resources Total Difference between expected and actual experience -$ (141,706)$ (141,706)$ Changes of Assumption 2,276,335 - 2,276,335 Net difference between projected and actual investment earnings on pension plan investments - (3,020,159) (3,020,159) Contributions and proportionate share of contributions 998,509 (309,616) 688,893 Total Deferred Outflows (Inflows) of Resources 3,274,844$ (3,471,481)$ (196,637)$ 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 2022 55,503$ 2023 600,950 2024 (795,492) 2025 (141,531) 2026 83,933 Deferred Inflows/Outflows Recognized in Future Years (196,637)$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 forward to December 31, 2020: Valuation date……………………………… January 1, 2020 Actuarial cost method……………………… Entry Age Actuarial Cost Method. Amortization method……………………… Appropriations increase at 5.28% per year through fiscal 2034 with a smaller payment in fiscal 2035 Projected salary increases…………………..3.25% Investment Rate of Return/Discount Rate…..7.15% 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. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 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 adding expected inflation. 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 22.00%6.28% International developed markets equity 12.00%7.00% International emerging markets equity 5.00%8.82% Core fixed income 15.00%0.38% High-yield fixed income 8.00%2.97% Real estate 10.00%3.50% Timber 4.00%3.45% Hedge fund, GTAA, Risk parity 10.00%2.35% Private equity 14.00%10.11% Total 100.00% For the year ended December 31, 2020 the annual money weighted rate of return on pension Plan Investments, Net of Pension Plan Investment expense was 12.20%. The money weighted rate of return expenses investment performance, net of the investment expense, adjusted for the changing amounts actually invested, measured monthly. 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 rates. Based on those assumptions, the plan fiduciary net position (FNP) 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, as of December 31, 2020. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 35,007,154$ 25,882,666$ 18,215,490$ 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. Although the grant programs have been audited in accordance with the provisions of the Single Audit Act Amendments of 1996 through June 30, 2021, these programs are still subject to financial and compliance audits. The amount, if any, 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 ten years (10 years remaining), and the estimated liability has been recorded in the Statement of Net Position, Governmental Activities. The $280,800 reported as landfill postclosure liability at June 30, 2021 is based on what it would cost to perform all post-closure care at June 30, 2021. 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, 2021, cannot be ascertained, management believes any resulting liability should not materially affect the financial position at June 30, 2021. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 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 Beginning net position of the governmental activities and the nonmajor governmental funds has been revised to reflect the implementation of GASB Statement #84. The revised balances are summarized in the table shown below: 6/30/2020 Implementation Previously of GASB 6/30/2020 Reported Statements #84 Revised Balances Fiduciary Funds Balances Government-Wide Financial Statements Governmental activities 47,377,429$ 81,406$ 47,458,835$ Governmental Funds Nonmajor governmental funds 5,047,632$ 81,406$ 5,129,038$ DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 69 - NOTE 18 – IMPLEMENTATION OF NEW GASB PRONOUNCMENTS During fiscal year 2021, the following GASB pronouncements were implemented: The GASB issued Statement #84, Fiduciary Activities, was implemented in 2021. 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 2021. 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 2022. 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 2022. 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 in 2023. 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. The GASB issued Statement #94, Public-Private and Public Partnerships and Availability Payment Arrangements, which is required to be implemented in 2023. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #96, Subscription-Based Information Technology Arrangements, which is required to be implemented in 2023. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. DRAFTTOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 - 70 - 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. The GASB issued Statements #98, The Annual Comprehensive Financial Report The requirements of this Statement are effective for fiscal years ending after December 15, 2021. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. DRAFTTOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION BARNSTABLE COUNTY RETIREMENT ASSOCIATION JUNE 30, 2021 Schedule of the Town’s Proportionate Share of the Net Pension Liability December 31, 2020 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 3.51%3.68%3.72%3.68%3.47%3.60%3.62% Town's proportionate share of the net pension liability 25,882,666$ 27,627,783$ 29,398,461$ 25,055,361$ 24,381,943$ 22,672,955$ 20,436,149$ Town's covered-employee payroll 11,919,076$ 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 217.15%246.21%268.29%240.94%250.45%228.95%215.24% Plan fiduciary net position as a percentage of the total pension liability 66.82%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 - 71 - DRAFTTOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION BARNSTABLE COUNTY RETIREMENT ASSOCIATION JUNE 30, 2021 December 31 ,2020 December 31 ,2019 December 31 ,2018 December 31 ,2017 December 31 ,2016 December 31 ,2015 December 31 ,2014 Actuarily determined contribution 2,606,211$ 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 (2,606,211) (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 11,919,076$ 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 21.87%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 - 72 - DRAFTTOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION MASSACHUSETTS TEACHERS RETIREMENT SYSTEM JUNE 30, 2021 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 2021 15,075,789$ 1,862,076$ 50.67% 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. - 73 - DRAFTTOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION OTHER POSTEMPLOYMENT BENEFITS JUNE 30, 2021 Schedule of the Town’s Net OPEB Liability and Related Ratios June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 Total OPEB Liability Service Cost 533,728$ 542,478$ 1,010,441$ 1,032,989$ 1,200,462$ Interest 1,372,066 1,335,290 920,650 857,050 686,109 Differences between expected and actual experience (999,626) -1,117,981 844,215 - Changes of assumptions (1,590,348) (606,679) (1,273,555) (6,891,871) (2,577,803) Benefit Payments (731,652) (791,361) (707,276) (554,673) (530,788) Net Change in total OPEB liability (1,415,832) 479,728 1,068,241 (4,712,290) (1,222,020) Total OPEB liability-beginning 18,750,725 18,270,997 17,202,756 21,915,046 23,137,066 Total OPEB liability-ending (a)17,334,893 18,750,725 18,270,997 17,202,756 21,915,046 Plan fiduciary net position Contributions-employer 981,652 991,361 807,276 609,673 605,788 Net investment income 686,730 38,566 106,780 125,456 199,756 Benefit payments (731,652) (791,361) (707,276) (554,673) (530,788) Net change in plan fiduciary net position 936,730 238,566 206,780 180,456 274,756 Plan fiduciary net position - beginning 2,199,890 1,961,324 1,754,544 1,574,088 1,299,332 Plan fiduciary net position - ending (b)3,136,620 2,199,890 1,961,324 1,754,544 1,574,088 Town's net OPEB liability-ending (a)-(b)14,198,273$ 16,550,835$ 16,309,673$ 15,448,212$ 20,340,958$ Plan fiduciary net position as a percentage of total OPEB liability 18.09%11.73%10.73%10.20%7.18% Covered-employee payroll 17,245,477 N/A 16,171,858 N/A 15,756,605 Plan's net OPEB liability as a percentage of covered-employee payroll 82.33%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. - 74 - DRAFTTOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION OTHER POSTEMPLOYMENT BENEFITS JUNE 30, 2021 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 Acuarially determined contribution 1,470,762$ 1,502,340$ 1,455,051$ 1,143,921$ 1,105,238$ Contributions in relation to the actuarially determined contribution (981,652) (991,360) (807,276) (609,673) (605,788) Contribution deficiency (excess)489,110$ 510,980$ 647,775$ 534,248$ 499,450$ Covered-employee payroll 17,245,477$ N/A 16,171,858$ N/A 15,756,605$ Contributions as a percentage of covered- employee payroll 5.69%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. - 75 - DRAFTTOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION OTHER POSTEMPLOYMENT BENEFITS JUNE 30, 2021 June 30, 2021 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 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. - 76 - DRAFTTOWN OF BREWSTER NOTES TO REQUIRED SUPPLEMENTARY INFORMATION JUNE 30, 2021 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. - 77 - DRAFTTOWN OF BREWSTER NOTES TO REQUIRED SUPPLEMENTARY INFORMATION JUNE 30, 2021 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 - 78 - Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator RE: Update on Cape Cod & Islands Water Protection Fund and Financing Options for Integrated Water Resource Capital Planning DATE: May 6, 2022 Relative to your February 25 meeting where financing options for Brewster’s potential water quality capital projects and continued Town participation in the Cape Cod and Islands Water Protection Fund (CCIWPF) was discussed, I can provide the following updates: We have worked with our legislative delegation to schedule a meeting later this month with pertinent Department of Environmental Protection officials from the State Revolving Fund (SRF) and Clean Water Trust (CWT). Town representatives at this meeting will include Select Board Chair Cindy Bingham, Select Board liaison to the CCIWPF Ned Chatelain, Health Director Amy von Hone, Natural Resources Director Chris Miller, the Town’s long-time water quality consultant at Horsley Witten Mark Nelson, and myself. We appreciate our legislators’ assistance in facilitating this follow-up conversation to our initial exchange with state officials last summer. Our primary goal is to understand the extent to which we may be able to meet SRF eligibility requirements for innovative/alternative (I/A) septic systems on private property around our ponds in order to access CCIWPF subsidies for any such future work. The CCIWPF Executive Committee held a meeting on March 17 where recent Brewster discussions about our continued participation in the CCIWPF were addressed. The CCIWPF Executive Committee voted to authorize Cape Cod Commission staff to provide technical assistance to Brewster and perhaps other CCIWPF members regarding SRF eligibility for I/A systems. Town staff have subsequently met with Commission staff to start developing a scope of work for this project. We just received their draft scope today and will refine it in the coming weeks. Our understanding is that this technical assistance must ultimately be reviewed and approved by the full CCIWPF Board, which will likely be meeting in the next month or so – when this year’s SRF Intended Use Plan is Office of: Select Board Town Administrator finalized and released. Once this technical assistance is approved, Commission staff has indicated that it will likely take approximately 6 months to complete. Last week, Mark Nelson participated in a panel webinar organized by the New England Water Environment Association with state officials from DEP and CWT to discuss funding and financing I/A systems. The Town is seeking Town Meeting approval next week to create a new Water Quality Capital Stabilization Fund. The FY23 Town budget proposes to appropriate $112,500 to this new fund – 15% of our projected FY23 short-term rental revenues. Our 5-Year Capital Improvement Plan currently calls for $175k in spending on water quality initiatives in FY23, including a funding for a comprehensive update to our Town-wide pond water quality data and analysis. Town officials have been working with the Brewster Ponds Coalition to co-host their annual ponds summit this year. The event will be held on Friday June 17 from 9AM to noon at the Brewster Baptist Church. The summit will include a panel discussion of subject-matter experts who will broadly cover septic system impacts on pond water quality, potential solutions, and financing considerations. Details to follow shortly. The EPA recently announced a major new grant program for the Southeast New England Program (SNEP) to pilot the creation of Responsible Management Entities (financing and administrative mechanism) for I/A systems. We are investigating partnering with the Mass Septic System Test Center and a few other Cape towns to collaborate on a joint grant application. The Town also submitted a letter of interest late last month for another SNEP grant, seeking approximately $150k to install a new I/A system at Captain’s Golf course (which is listed on our 5-Year Capital Improvement Plan). I have been in repeated contact with relevant state officials at the Department of Revenue seeking data to refine our revenue estimate if we were to adopt the short-term rental community impact fee under MGL Ch 64G Sec3D. I can relay that 19 other MA towns have adopted this local option to date and that about $1.4M has been collected through the first three quarters of FY22 in those towns from this fee (a majority of which is from Boston). Unfortunately, the state has not yet been able to produce sufficient data to accurately project Brewster revenues. While it will certainly be less than the initial $500k we had estimated, it is not yet possible to provide a reliable projection. We will continue to work on this issue as having a clear sense of the extent to which this fee could be relied on as an alternative means to fund our water quality needs will be critical to future decision making. POSTED: To view the posting date/time, please visit the Cape Cod and Islands Water Protection Fund Executive Committee 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 Executive Committee Meeting Agenda DATE: THURSDAY, MARCH 17, 2022 TIME: 10:00 A.M. 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, Passcode: 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 virtually, with members of the Cape Cod and Islands Water Protection Fund (CCIWPF) Executive Committee participating remotely, pursuant to Chapter 20 of the Acts of 2021, An Act Relative to Extending Certain Covid-19 Measures Adopted During the State of Emergency, signed into law on June 16, 2021. Detailed instructions on accessing the meeting and any materials are located 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 joining. 1. Roll Call 2. Cape Cod and Islands Water Protection Fund (“Fund”) Membership: Executive Committee members will discuss potential efforts by the Town of Brewster to withdraw from the Fund and potential interest by communities on Martha’s Vineyard to join the Fund. 3. Draft 2022 Clean Water Intended Use Plan (“IUP”): Executive Committee members will review and discuss the Draft 2022 Clean Water IUP issued by the Massachusetts Department of Environmental Protection. The IUP details the projects, borrowers, and amounts proposed to be financed through the Clean Water State Revolving Fund loan program. 4. New Business: Topics not reasonably anticipated by the Chair more than 48 hours before the meeting. 5. Adjourn I/A SEPTIC SYSTEMS (OWTS) FUNDING AND FINANCING The two biggest issues for permitting and adoption of the new generation of Enhanced I/A septic systems (OWTS) are management (RME) and funding. The former was addressed at a charrette held at the NEWEA Annual Conference in January. See a readout of that event. Funding and financing will be addressed via this Zoom webinar. We will focus on three areas of need: 1. Moving promising technologies through the permitting process 2. Standing-up a pilot RME 3. High-volume consumer adoption There will be presentations with Q&A from State Revolving Fund (SRF), Federal and private investor perspectives. Speakers are expected to include: • Maria Pinaud, MassDEP, Municipal Services, Director • Nate Keenan, Mass Clean Water Trust, Deputy Director • Zach Lowenstein, US EPA, Office of Wastewater Management, Decentralized Wastewater Program Manager • Ian Dombroski, US EPA, Region 1, Southeast New England Program Coordinator • Jason Lee, Quantified Ventures, Director Tuesday May 3, 2022 8:30 – 11:00 am Registration is open to the public and is now available at https://newea.force. com/MN4__PublicEve ntRegistration?id=a0X 6S00000sHREyUAO. No education credits will be awarded for attending this event. NEWEA 2022 WEBINAR SERIES Effluent Adsorption and Final Treatment Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator RE: Update on Water Quality Project Funding Options and Discussion of Next Steps Relative to Brewster’s Continued Participation in Cape Cod & Islands Water Protection Fund (CCIWPF) DATE: February 25, 2022 Following the joint meeting with the Select Board and Board of Health on January 27 where Mark Nelson from Horsley Witten provided an update on the Town’s water quality initiatives and financing options, I met with our legislative delegation on February 15 at the direction of the Select Board. To recap, Brewster visitors have contributed over $2.6M to the CCIWPF to date – about $1M/year via a 2.75% tax on all lodging. We have not yet received any funding back. At the same time, we have had to appropriate Brewster taxpayer funds (Free Cash) to pay for several water quality initiatives. Per MA Department of Environmental Protection feedback on our anticipated projects (see attached), we only expect to secure about $4M from the CCIWPF toward our $30+M in water quality-related, long- term capital needs. Our delegation’s collective feedback was as follows: - They will not support a Special Act to direct 2.75% (or any other amount) of lodging revenues to a Brewster-specific Water Protection Fund – essentially mirroring the CCIWPF on the local, instead of regional, level. - They suggested we consider adoption of the 3% community impact for short- term rentals. As previously discussed, this local option (MGL Ch 64G Sec 3D) requires a simple majority vote of Town Meeting to adopt. The way the statute is structured, this fee may be imposed on either only professionally managed short-term rentals or on all short-term rentals. This fee is administered and collected by the MA Department of Revenue, just like the CCIWPF. Office of: Select Board Town Administrator Brewster contributes about $1M/year to the CCIWPF. Our traditional lodging & short-term rental revenues (6% tax on each) total approximately $2.3M, about $1.1M from short-term rentals alone. Accordingly, we anticipate collecting at least $500k/year in new revenues if we were to adopt the 3% community impact fee on all short-term rentals, at least 35% of which must be spent on “affordable housing or local infrastructure projects”. Town counsel has opined that all of our proposed upcoming water quality projects would fit within the definition of “local infrastructure”. The local option could take effect as early as July 1, 2022. Practically speaking, we would also need to bring an article to Town Meeting seeking to create a new Water Quality Stabilization Fund to which at least 35%, and potentially 100% (especially since we are already directing 50% of current short-term rental revenues to the Affordable Housing Trust), of these new revenues would be directed. Appropriation from this stabilization fund would require a 2/3 majority vote of Town Meeting. - They expressed support to work with Brewster in the coming months to try to expand our eligibility for State Revolving Fund (SRF) & CCIWPF financing for our projects by coordinating a meeting with relevant MA Department of Environmental Protection and Clean Water Trust officials to explore current state regulations that impact use of these fund sources for innovative/alternative systems on private property. They recognize that this is, or likely will be, a regional issue, not entirely unique to Brewster. Depending on the outcome of this meeting with state officials, they also offered to assist in revisiting current CCIWPF regulations and by-laws to see whether potential changes could be made to those that would expand eligible uses to more closely align with our planned projects, especially those related to innovative/alternative septic systems. As a reminder, MGL Ch 29C Sec 19 requires a 2/3 majority vote of Town Meeting to opt out of the CCIWPF. Members who opt out can, by vote of Town Meeting, opt back in but would not be eligible for funding until Year 3 of their return. It would take several months to work through these potential solutions – certainly well after the deadline for this Spring’s Town Meeting warrant. However, given the significant long-term financial implications of this decision and that state involvement/oversight of pond water quality may evolve over time, I recommend we partner with our legislative delegation to clearly and definitively identify the extent to which we will be able to access SRF and CCIWPF to finance a greater share of our planned water quality initiatives. It is important to note that we do not have any major planned water quality initiatives on our 5-year Capital Improvement Plan in FY23. We currently plan to use $175k in Free Cash for water quality consulting services and initiatives next year. It is also worth noting that the attached Short-Term Rental Revenue Allocation Policy supports directing at least 25% of these existing revenues to Capital Stabilization. For FY23, we have proposed directing $300k (or 40%) of these funds to Capital Stabilization. If approved at that amount, the Capital Stabilization fund balance would be $1.025M. We could create a new Water Quality Stabilization fund at Town Meeting this spring and direct 15% ($112,500) of these existing STR revenues to that new fund for FY23 to help cover most of our planned water quality projects next year. If we were to take that approach, our contribution to the general Capital Stabilization fund in the FY23 operating budget would proportionately decrease to $187,500. Integrated Water Resource Management Plan 2022 Update Town of Brewster Brewster Town Hall 2198 Main Street Brewster, Massachusetts 02631 Table of Contents Introduction .................................................................................................................................. 2 Overview of Water Quality in Brewster ........................................................................................ 3 Brewster’s Public Drinking Water Supply .................................................................................. 4 Pleasant Bay Watershed ........................................................................................................... 5 Herring River and Bass River Watersheds ................................................................................. 5 Other Coastal Estuaries ............................................................................................................. 5 Fresh Water Ponds .................................................................................................................... 6 IWRMP Summary .......................................................................................................................... 6 Implementation of the IWRMP ..................................................................................................... 7 Pleasant Bay Watershed ........................................................................................................... 8 Golf Course Fertilizer and Wastewater Management ............................................................... 9 Golf Course Fertilizer Leaching Rate Evaluation ...................................................................... 10 Install a Neighborhood Wastewater Treatment and Collection System .................................. 10 Onsite Septic System Treatment Upgrades ............................................................................. 11 Nitrogen Trading ..................................................................................................................... 11 Buildout Nitrogen Management ............................................................................................. 12 Fresh Water Ponds .................................................................................................................. 13 Stormwater Management ....................................................................................................... 15 Herring River Watershed ......................................................................................................... 16 Summary of Potential Costs & Funding Sources ......................................................................... 16 Conclusions – Summary of Next Steps ........................................................................................ 17 REFERENCES ................................................................................................................................ 18 2 BREWSTER’S INTEGRATED WATER RESOURCE MANAGEMENT PLAN - 2022 UPDATE Introduction Since the 1980’s, Brewster has actively focused on protecting and restoring the Town’s water resources. This includes significant investments to protect undeveloped land to prevent the pollution of groundwater and surface waters associated with residential and commercial development. In 2009, the Town of Brewster began a detailed study (known as the Integrated Water Resource Management Plan or IWRMP) to identify the issues associated with the Town’s water systems and propose strategies to protect and restore water quality. This planning process led to a series of recommendations related to groundwater, freshwater ponds, stormwater management and coastal estuaries, with a focus on Pleasant Bay. In the last 10 years, significant work has been done to advance these recommendations. The purpose of this updated report is to summarize the goals of the Town’s planning process, describe the actions that have been taken to date and present the current plans for continued water management in Brewster, including the costs needed to implement these plans. As will be described throughout this report, the Town’s investments in protecting open space have preserved drinking water quality throughout Brewster and have significantly reduced the future investments needed to restore the quality of freshwater ponds as well as Pleasant Bay and other coastal estuaries. Integrated Water Resource Management Groundwater and surface waters, throughout Brewster, are interconnected. Rainfall is the source of Brewster’s groundwater and surface waters. Rainwater lands on the ground surface and either infiltrates through the soil into groundwater or flows over the ground surface to a freshwater pond, Cape Cod Bay or one of the coastal estuaries in or near Brewster. These interrelationships led to the decision to develop the IWRMP to evaluate the quality of the groundwater that provides drinking water to Brewster’s residents, as well as the quality of the Town’s many freshwater ponds and coastal estuaries. This planning process recognized that individual plans or actions are needed for specific watersheds in town; those areas that contribute groundwater or surface water to freshwater ponds, or coastal estuaries (Figure 1). The IWRMP process also recognizes ongoing planning is needed for those areas that contribute groundwater to the Town’s public drinking water wells. These areas are known in Massachusetts as Zone II’s, or wellhead protection areas, and are shown in Figure 2. In £¤6 UV137UV124 UV6A DENNIS HARWIC H YARMOUTH ORLEANS CHATHAM Cape Co d Bay Stony BrookQuivett Creek Ple asa nt Bay Bass River Herring River Namskaket Swan Pond Little Namskaket Source: Esri, Maxar, GeoEye, Earthstar Geographics, CNES/Airbus DS, USDA, USGS, AeroGRID, IGN, and the GIS User Community / 0 10.5 Miles Date: 1/18/2022 Path: H:\Projects\2011\11109 Brewster Int.Wtr.Res.Mgt Plan\GIS\Maps\Report\Figure B-2.mxd Figure 1. Brewster's Water Reso urces C apeC odB ayP l e a s a n t B a y Cape Cod Bay Legend Ponds Streams Subwatersheds Wetlands Town of Brewster Watersheds !A !A !A !A !A !A UV6A £¤6 UV137 UV124 WELL # 6 WELL #5 WELL # 4 WELL # 1 WELL # 2 WELL # 3 DENNIS HARWICH ORLEAN S CHATHAMYARMOUTH / 0 10.5 Miles Date: 1/26/2022 Path: H:\Projects\2011\11109 Brewster Int.Wtr.Res.Mgt Plan\GIS\Maps\Report\Figure 2.mxd Figure 2. Brewster Conservation Lan ds and Zone II Are as C apeC odB ayPleasantBayCape Cod Bay !A Publi c Wells Legend Conservation Lands Ponds Brewter Zone II Town of Brewster Other Zone II 3 addition, the areas contributing groundwater and surface water to freshwater ponds must also be assessed and the sources of pollution to these ponds managed. The interrelationships between groundwater, surface water and different sources of pollutants can be seen in Figure 3. The graphic shows how day-to-day activities of town residents impact the quality of drinking water and the quality of freshwater ponds and coastal estuaries. What is flushed down a toilet into a septic system can impact water quality in downgradient wells, ponds or coastal estuaries. Pollutants on town roadways (e.g., automobiles, fertilizers, and pet wastes) are collected in stormwater runoff that flows into waterways or soaks into the ground and impacts groundwater quality. Figure 3 – Integrated Connections Between Water Resources and Pollutants Overview of Water Quality in Brewster Brewster is fortunate to have a public water system that provides high quality drinking water. However, there are ongoing issues with the water quality in many of the freshwater ponds in town, in Pleasant Bay and in Herring River in the adjacent town of Harwich. While Brewster only has frontage on a small portion of Pleasant Bay, and none on the Herring River, a portion of the watersheds that contribute pollutants to them are located in Brewster and the Town has a regulatory obligation to manage these watersheds. An overview of the regulatory requirements for managing the Town’s water resources, and the protection and restoration strategies the Town is currently evaluating, are summarized below. The status of the Town’s actions to restore these waters is then discussed in the following report sections. 4 Brewster’s Public Drinking Water Supply Most Brewster residents get their drinking water from the Town’s public water supply system. Brewster’s public water supply provides high quality drinking water pumped from six wells withdrawing groundwater from the area surrounding each well. The Zone II protection areas to these wells are shown on Figure 2. The protection of undeveloped open space around the Town’s wells serves to minimize the potential for contaminants to impact drinking water quality. In 2012, 40% of the Town’s Zone II areas were protected open space (See IWRMP Phase II Report). The extent of protected open space has grown since then, with further acquisitions by the Town and the Brewster Conservation Trust. Public supply wells using groundwater are typically threatened by nitrogen from septic systems, lawn fertilizers, road runoff, hazardous material releases from fuel storage tanks, and accidental spills from roadway accidents. The open space protection in Brewster has significantly reduced the number of onsite septic systems potentially affecting drinking water quality. The Town’s Water Quality Review Bylaw also prohibits hazardous materials use, or storage at volumes above those typically used in a household, in the Zone II areas. The Town’s wells are tested regularly, and the tests confirm there are no contaminants exceeding federal and state drinking water standards. This data is reported annually in the Consumer Confidence Report, which the Water Department is required to produce. As can be seen in the 2020 report (Town of Brewster Water Department, June 2021), the nitrogen concentration in the Town’s drinking water averaged less than 1 part per million (mg/L). The drinking water standard for nitrogen is 10 mg/L. Nitrogen is an indicator of contamination from septic systems, fertilizers and runoff. The low value is reflective of the extent of protected open space in the Zone II areas around the town wells. Emerging contaminants are an ongoing concern for every drinking water system. One of the emerging contaminants of concern for many drinking water systems is per-and polyfluoroalkyl substances (PFAS). PFAS compounds are found in firefighting foams, a variety of personal care products, food wrappings, Teflon coated cookware, and clothing. The recently updated state drinking water standard for six of these PFAS compounds is now 20 parts per trillion. Note, this drinking water standard is six orders of magnitude lower than the standard for nitrogen. Small releases of these compounds to soil and groundwater can create issues for public water systems, so ongoing testing and evaluation is needed. Tests conducted in 2021 showed no PFAS compounds have been detected in the Town’s public water supplies. There are properties in Brewster that use private wells for drinking water, and they are located in various locations across the Town. These wells face the same water quality issues as the Town wells and often also benefit from nearby protected open space. One issue with private wells is their placement relative to an onsite septic system on the same property or an abutting property. Even if a septic system is outside the required 100-foot setback from a private well, if groundwater is flowing from the septic system towards the well it can bring nitrogen and other contaminants to the well. For this reason, it is important for residents to test the water quality in their private wells on a regular basis. 5 Pleasant Bay Watershed The majority of the IWRMP implementation work over the last four years has focused on Brewster’s portion of the Pleasant Bay watershed. Nitrogen inputs from the land uses within the watershed that contributes groundwater to the bay is the major water quality concern. Excess concentrations accelerate the growth of algae and invasive plants leading to the loss of fish and shellfish habitat. A main concern is the loss of eelgrass that provides habitat for fish to lay eggs and threatens protection of bay scallops. Brewster occupies approximately 25% of the overall watershed shared by Orleans, Harwich, and Chatham, but only contributes to 13% of the total nitrogen load entering the Bay. Brewster still needs to reduce its load by 981 kg/year and has agreed to do this under the Watershed Permit issued by the Massachusetts Department of Environmental Protection (DEP) to the four Pleasant Bay Towns. Herring River and Bass River Watersheds Portions of the watersheds to Herring River in Harwich and Bass River in Dennis and Yarmouth are located in Brewster. Like Pleasant Bay, nitrogen is the pollutant of concern for these estuaries. Brewster’s portion of the Bass River Watershed is quite small, at 160 acres (Univ of MA Dartmouth, April 2011). Given this small area and the fact most of the watershed land within Brewster is protected open space there are no nitrogen management requirements for this watershed. For the Herring River watershed there is likewise no need to reduce the existing nitrogen load within Brewster. However, any additional load resulting from new development in the watershed will need to be managed to minimize the extent of additional nitrogen entering the Herring River system (Univ of MA Dartmouth, May 2013). Recent open space acquisitions in the watershed have reduced the potential for additional nitrogen impacts and the Town will be updating the quantity of nitrogen that needs to be managed in this watershed in the future. Other Coastal Estuaries Nitrogen management for the Namskaket Creek and Quivett Creek watersheds has also been evaluated in Brewster. These estuaries are located on the north shore of Brewster and drain into Cape Cod Bay. Namskaket Creek is different from the estuaries discussed above as the current and future nitrogen load to this estuary is lower than the threshold established by DEP. So, there is no current need to develop a management plan for this system (Univ of MA Dartmouth, December 2008). The Quivett Creek watershed was evaluated by the Cape Cod Commission (October 2018), and it determined there is no need for nitrogen management at this time. Recent data for Quivett Creek developed by the Association to Preserve Cape Cod (APCC) is currently being reviewed by the Brewster Natural Resource Advisory Commission to determine if water quality has changed. The tidal range in Cape Cod Bay and within these 6 estuaries is much higher than in Pleasant Bay, Herring River or Bass River. Therefore, nitrogen entering these systems is quickly flushed out into Cape Cod Bay and does not have the same impact on the health of the estuaries. Fresh Water Ponds Brewster is home to over 80 freshwater ponds located throughout the Town. Unlike coastal waters, pond water quality is impacted by both phosphorus and nitrogen. Excess inputs of these nutrients fuel the growth of algae which, when they die and decay, reduce the oxygen level in the water. Fish kills can result if algae blooms get too big and result in anoxic conditions in the water. In addition, the mixture of nitrogen and phosphorus can promote the growth of toxic organisms like cyanobacteria which were found in three ponds in the summer of 2021 based on testing conducted by APCC. Warmer temperatures and drought conditions over the last year have extended the growing season in the ponds, exacerbating some of these water quality issues. Many ponds are experiencing water quality impairment as shown in Figure 4. The main sources of these nutrients to ponds are septic systems, lawn fertilizers and road runoff. Since phosphorus does not travel extensive distances in groundwater, the concern with septic system discharges is only related to those within approximately 300 feet of the pond shore, especially on the upgradient side of the pond, as mapped on the Water Resource Atlas described later in this report. IWRMP Summary As mentioned above, Brewster’s IWRMP development began in 2009. Since then, a series of reports specific to Brewster have been prepared to outline specific water quality issues and recommend actions to address them. The majority of them can be viewed on the Town’s Website at www.brewster-ma.gov (click on the Water Planning button on the home page). A summary of the main reports that continue to direct the IWRMP process is provided below. • Integrated Water Resource Management Plan Phase II Report, January 2013. This report provided a review of the regulatory process governing water quality management in Brewster and made specific recommendations for restoring and protecting water quality for drinking water, freshwater ponds and coastal estuaries. • Pleasant Bay Nitrogen Management Alternatives Analysis Report, March 2015. This report focused on strategies to reduce nitrogen loading from Brewster’s portion of the Pleasant Bay Watershed to help achieve the nitrogen reduction goals to restore water quality in the Bay. The alternatives considered included a neighborhood sewer system, changes in fertilization practices at the Captain’s Golf Course, the use of innovative septic treatment systems and other potential solutions. • Pleasant Bay Watershed Permit and Targeted Watershed Management Plan, 2018. Brewster entered into an agreement with the DEP and the three other Pleasant Bay £¤6 UV137 UV124 UV6A Long Pond Cliff Pond Upper Mill Pond Seym our Pond Sheep Pond Walkers Pond Flax P ond Low er Mill Pond Elbow Pond Slough Pond Cahoon Pond Griffiths P ond Bakers Pond Greenland Pond Pine Pond Little Cliff Pond Higgins Pond Cobbs Pond Mill PondSmalls Pond Blueberry Pond Canoe Pond Grassy PondMud Pond Smith Pond Black P ond Sols Pond Owl PondMyricks Pond Eel PondSchoolhouse Pond Round Pond Lees Pond Widger Hole No Bottom Pond HARWIC H ORLEANS DENNIS CHATHAM / 0 10.5 Miles Path: H:\Projects\2011\11109 Brewster Int.Wtr.Res.Mgt Plan\GIS\Maps\Report\Figure 1_20171002.mxd Figure 4. Water Quality in Brewste r's Po nds C apeC odB ayPleasantB ayCape Cod Bay Legend Ponds Town of Brewster Ponds Health Assessment Water Q uality Category 1 - High Quality 2 - Meets Most Uses 3 - Some Im pairment 4 - ImpairedMassDOT Major Roads Wetlands No Data Date: 1/14/2022 7 Watershed towns to restore water quality in Pleasant Bay (DEP, August 2018). The Permit specifies specific requirements to reduce nitrogen loading to the bay. The Pleasant Bay Alliance prepared a companion report, the Targeted Watershed Management Plan, outlining the strategies proposed by each town to meet the nitrogen reduction goals in the Permit. (Pleasant Bay Alliance, March 2018) • Meeting the Nitrogen Reduction Goals for Pleasant Bay, October 2020. This report provides an update to the Pleasant Bay Nitrogen Management Alternatives Analysis Report mentioned above. The update was prepared for the Select Board and incorporates updated information on the nitrogen management alternatives available to Brewster based on the requirements of the DEP Permit issued in 2018. • Mill Ponds Management Plan, November 2014. This report, prepared by the School for Marine Science and Technology (SMAST) at the University of Massachusetts, provided recommendations for the restoration of Upper Mill, Lower Mill and Walkers Pond. Based on these recommendations, the Town purchased a weed harvester to help manage Walkers Pond. They also conducted an alum treatment in Upper Mill Pond to reduce water quality impacts from phosphorus historically discharged to the pond, which is now contained in the sediment on the pond bottom. • Water Resource Atlas – Fresh Water Ponds. This Atlas provide maps of the surface watersheds and groundwater recharge areas to each pond in Brewster, and provides the areas proposed for additional septic system management within 300 feet on the upgradient side of each pond, and 100 feet on the downgradient side of the pond. Additional reports have been prepared as part of the Massachusetts Estuaries Project and on behalf of the Pleasant Bay Alliance and these are referenced in the following section of this report. Implementation of the IWRMP The Town’s actions to implement recommendations in the IWRMP are currently focused on the following topics: • Nitrogen reduction in the Pleasant Bay Watershed, as required in the watershed permit issued by DEP. • Actions to protect and restore water quality in the Town’s freshwater ponds. • Implementation of the recently adopted stormwater management bylaw to protect water quality. • Plans to reduce future nitrogen loading in the Herring River watershed. An update on the status of each of these topics is provided below, summarizing the actions being considered, the associated costs, and the work needed to make final decisions. 8 Pleasant Bay Watershed Brewster has collaborated on managing nitrogen in Pleasant Bay with the other towns in the watershed through the Pleasant Bay Alliance. This has included documenting the nitrogen removal responsibilities for each town and establishing the Pleasant Bay Watershed Permit with DEP that provides a framework to meet these nitrogen reduction goals over a 20-year period. The details of these plans are summarized in the Pleasant Bay Targeted Watershed Management Plan, prepared by the Alliance and referenced in the DEP Permit. Much of the data in this plan was obtained from the 2006 Linked Watershed Model, developed by SMAST, as part of the Massachusetts Estuaries Program (Univ of MA Dartmouth, May 2006). It documents the existing nitrogen loading from each town, divided up by the watersheds contributing groundwater to the Bay. It then establishes the nitrogen reduction requirements for each town in each watershed. The Permit requires Brewster to remove of 2,262 kg N/year from the watershed and to address nitrogen impacts from future development. At the time it was issued, the Town had already removed 56% of this load, taking advantage of fertilizer and irrigation management at Captains Golf Course as well as the adoption of a town-wide fertilizer management bylaw (Table -1). This was done with minimal cost to the Town. Total Nitrogen Reduction Required 2,262 kg N/year Golf Fertilization Reduction -930 kg N/year Golf Irrigation Recapture -230 kg N/year Town-wide Fertilizer Bylaw -121 kg N/year Total Nitrogen Removed to Date -1,281 kg N/year Remaining Reduction Needed 981 kg/N/year Table -1 Pleasant Bay Nitrogen Load Summary The permit also requires that the Town address nitrogen inputs from future development in the watershed. Based on an assessment in 2018 (HW, April 2018), this could include an additional 1,209 kg N/year. The Pleasant Bay Alliance will be working over the next year to update this buildout number to assist with the planning needed to manage this additional load. Any future load created will have to be offset by further reductions in existing loads. The Pleasant Bay Alliance is currently working with SMAST to evaluate and revise the nitrogen reduction requirements for each Town based on updated land use information since the initial report was prepared in 2006 and considering the changes in hydrology in Pleasant Bay given the new inlet that was formed in 2007 that increases the tidal flushing in the estuary. The extent of nitrogen entering Pleasant Bay from the Tar Kiln portion of the watershed is currently being reviewed and is an important issue for the Town. If groundwater containing 9 nitrogen enters a freshwater pond or wetland, some of the nitrogen is attenuated, or taken up by the algae and plants, and less is transferred back into groundwater which then flows to Pleasant Bay. No attenuation was attributed to the Tar Kiln watershed in the initial SMAST Model, but recent studies by SMAST led them to conclude that there is attenuation in this marsh system. As such, the existing nitrogen impact from this watershed is reduced, meaning that septic systems, lawns and stormwater in this area of the watershed do not have as much impact on Pleasant Bay. However, a portion of Captains Golf Course lies in this watershed, and the plans for managing further nitrogen reductions may be somewhat offset by the new attenuation attributed to the Tar Kiln Marsh. The Town is working with the Pleasant Bay Alliance to quantify how this affects Brewster’s requirements under the Watershed Permit. However, the effects should not be significant enough to require major changes in the plans developed to date. The options to fully comply with the Watershed Permit are summarized below. One major opportunity is continued fertilizer management at Captains Golf Course. The extent to which this will reduce nitrogen loading will affect the scale and cost of the other options the Town is considering. Each option is discussed below, with an initial estimate of the cost for implementation. Golf Course Fertilizer and Wastewater Management In 2020, the Town has collaborated with the U.S. Golf Association to identify additional strategies to further reduce nitrogen inputs at Captains Golf Course. Proposed changes at the golf course include: • Changes in fertilization practices to reduce applications on the fairways and roughs, incorporating sprayed applications of liquid fertilizers that can be readily adsorbed by the turf. These new practices began in 2020. • Reductions in the size of fairways by a total of approximately 2.5 acres by converting this turf to rough and reducing fertilizer demand. The areas selected are based on an inspection by the U.S. Golf Association and would not hinder the way the course is used. • Installation of a nitrogen treatment system to the septic system at the course that would reduce the nitrogen concentration in the effluent to 10 mg/L or less. If implemented, these actions would further reduce nitrogen loading by 458 kg/year, such that the Town will only need to manage the remaining current nitrogen load of 523 kg/year. There would be little to no cost for changes in fertilization applications, the cost for the adjustments to the size of the fairways would cost about $20,000 and the septic system upgrades would cost approximately $200,000. The golf course has already begun to implement the sprayed applications of fertilizer at reduced rates and this process will continue moving forward. Nitrogen Reduction 458 kg/year Estimated Cost $220,000 – Current Estimate 10 Golf Course Fertilizer Leaching Rate Evaluation Separate from the reduced amount of fertilizer applied to the golf course turf, the Town could receive a nitrogen reduction credit related to the amount of fertilizer that actually leaches into groundwater and flows to Pleasant Bay. Currently the DEP watershed permit assumes that 20% of the nitrogen in fertilizers leaches into groundwater. The proposed management practices will likely reduce this leaching rate. If so, additional nitrogen reduction credits can be obtained. The Town has begun a study to evaluate the fertilizer leaching rate that involves the testing of water in the soil and the underlying groundwater for nitrogen. A series of six lysimeters have been installed in the golf course fairways that capture water infiltrating through the upper 1-2 feet of soil. Six monitoring wells located near the lysimeters have also been installed. Quarterly testing of nitrogen concentrations will be conducted for two years to document how much nitrogen applied in fertilizer actually enters groundwater below the golf course. Based on this data, an updated leaching rate for fertilizers will be documented and used to determine the remaining nitrogen load that must be managed by Brewster. This option is attractive because the only expense is the cost for a study to document this leaching rate. If the leaching rate is substantially lower, the nitrogen reduction requirements for both existing and future loads could be reduced. Nitrogen Reduction To be determined Cost (for leaching rate study) $140,000 – funded in 2021 and underway Install a Neighborhood Wastewater Treatment and Collection System A traditional wastewater system could be installed in the upper, western portion of the watershed to treat effluent prior to its discharge to groundwater. This area was selected based on the concentration of development that reduces the length, and therefore the cost, of sewer lines needed to collect wastewater. There are two options for this, either site the wastewater disposal field in the watershed or locate it outside the watershed. If the disposal field is not within the watershed, all the nitrogen from the homes connected to the system is removed, and therefore fewer homes need to be connected to reach the required nitrogen load reduction. The siting of a disposal field outside the Pleasant Bay watershed needs to account of other potential impacts to drinking water supplies or other sensitive watersheds. The sizing of the system assumes no change in the golf course leaching rate. Both of these options could be expanded to accommodate additional nitrogen from future development. The costs listed below are broken out into those needed to design and permit the system and those needed for construction and a long term (20-year) operation. Disposal in the watershed Disposal outside the watershed 11 No. of Homes 152 No. of Homes 100 Nitrogen removed 523 kg/yr. Nitrogen reduction 523 kg/yr. Planning Cost $450,000 Planning Cost $400,000 20-year cost $10,000,000-$15,000,000 20-year cost $9,000,000 Onsite Septic System Treatment Upgrades Septic systems serving individual properties could be upgraded to provide additional nitrogen treatment. Currently, it may be possible to utilize an innovative treatment system to treat nitrogen to about 12 mg/L, well below the typical system which discharges nitrogen at a concentration of about 35 mg/L. There are innovative systems that could meet this goal, but they are still being evaluated. Based on the best, currently available data, approximately 320 septic systems would need to be upgraded to this relatively new technology to provide the necessary nitrogen reduction. This number may change based on the results from the golf course leaching rate study and the nitrogen attenuation attributed to the Tar Kiln Marsh watershed. More septic systems could be upgraded with nitrogen treatment to help accommodate future nitrogen loads from buildout. The Pleasant Bay Alliance evaluated the cost for the design, construction and long-term operation of these systems and reported that the price for an individual system could run as high as $33,900 with annual operation and maintenance costs of $2,360 (HW, 2020, Appendix C). Over 20 years this results in a total cost for 320 properties of $26,000,000. This cost makes this option more expensive than the neighborhood system described above. The Town is continuing to evaluate these costs, based in part on a pilot program led by the Barnstable Clean Water Coalition documenting actual construction costs for 15-20 systems which are somewhat lower than that estimated by the Alliance. The use of these systems could be beneficial if the leaching rate study at the golf course shows fewer of them are needed. They may also be useful for managing future development not just in the Pleasant Bay watershed but in watersheds adjacent to freshwater ponds as well. No. of Homes 320 Nitrogen reduction 523 kg/yr. 20-year cost $26,000,000 Nitrogen Trading The Town can negotiate a “nitrogen trade” with another Pleasant Bay town by financing nitrogen removal actions they are taking. As an example, if a neighborhood treatment plant would cost $10,000,000 to remove 523 kg N/year, the Town could negotiate an agreement with Harwich, Orleans, or Chatham to fund wastewater treatment in their community to remove the same amount of nitrogen, taking advantage of economies of scale and excess nitrogen removal in their new wastewater systems. The size and cost of the trade could be adjusted to accommodate future nitrogen impacts from buildout. This would eliminate the long-term management of a facility in Brewster. 12 Buildout Nitrogen Management Under the Watershed Permit, Brewster needs to develop a plan to ensure future development is managed to keep the nitrogen loading in the Town’s portion of the watershed within the levels allowed for Pleasant Bay. Part of this can be accomplished through the strategies discussed above. In addition, there are regulatory options that the Town can evaluate to make sure that the loading from future development is minimized to the extent possible. The Water Quality Review Bylaw currently in place limits the amount of nitrogen from development within the Pleasant Bay watershed. For any new project, or for an expansion of an existing development, the applicant must demonstrate the overall nitrogen load is limited to an average of 5 mg/L in groundwater underneath the site. Several changes to this bylaw were approved by Town Meeting in November 2021 and the Board of Health recently approved related nitrogen loading calculation regulations pending town counsel review. This 5 mg/L limit applies to both residential properties and to commercial/industrial areas also located within the Pleasant Bay watershed. The Town is considering changing the 5mg/L limit for commercial and industrial properties to 3 mg/L. If this change is made, the overall nitrogen load from buildout is reduced by 25-30% in this watershed. New data from the Pleasant Bay Alliance’s ongoing buildout assessment will refine the actual benefit of this change. Preliminary calculations suggest that most commercial/industrial uses allowed in the watershed could comply with the 3 mg/L threshold. If not, a project may need to install an innovative septic system technology to treat nitrogen in wastewater effluent to meet this goal. Given any new development increases the overall nitrogen management load, it is worthwhile to consider having some limitations on the extent of additional load that could be allowed. Other buildout options include limiting the extent of development allowed on town-owned properties within the watershed and further limiting the allowable nitrogen load from residential properties. Further discussion and public input are needed on these options. These discussions will benefit from the ongoing collection of data from the golf course study discussed above. In summary, there are several viable options to fully comply with Brewster’s obligations under the Pleasant Bay Watershed Permit. The proposed leaching rate study will document potential additional nitrogen reductions at the golf course with minimal cost. This would further reduce the costs for the remaining actions the town will have to take. The neighborhood wastewater treatment options could be used to manage the remaining nitrogen or as a basis for a nitrogen trade with another Pleasant Bay town. Each of these options can also be expanded, if needed, to accommodate future development. The Town is required to provide annual updates to DEP under the Watershed Permit and coordinates these updates with the other Pleasant Bay Towns. The Cape Cod Commission also reviews ongoing work in the watershed as part of its 13 implementation of the Section 208 Area Wide Water Quality Management Plan. Its most recent review is provided in Appendix A. Fresh Water Ponds As discussed above, if too much phosphorus enters a pond, it will accelerate the growth of algae. When algae dies it decays, and as this happens the oxygen in the water column is depleted. In extreme situations, this results in fish kills as there is not enough oxygen to keep the fish alive. Phosphorus does not travel far in groundwater as it readily binds to the iron and manganese in the subsurface soils and sediments. This means that, for phosphorus, the primary concerns with septic systems are those located within 300 feet of a pond on the upgradient side where groundwater is traveling towards the pond. Recent studies have shown that nitrogen is also a concern in ponds, as the combination of nitrogen and phosphorus can create conditions that support the growth of cyanobacteria, a toxic organism that can affect people and wildlife. Water Quality Data The Town has conducted regular water quality monitoring of many of the larger ponds in Brewster and used that information to support restoration projects in Long Pond, Walkers Pond, and Upper Mill Pond. A summary of this water quality data was last published in 2009. An update on the current water quality status based on the data collected since 2009 would be useful and the Town is working to review ongoing monitoring data and develop a new status report. The cost for this update report is estimated at $50,000. It should be noted that bacteria testing of pond water quality is also conducted by the Board of Health monitoring water quality at the public beaches at ponds in Town. Board of Health Septic Regulations The Board of Health currently has a regulation prohibiting septic system leaching facilities within 300 feet of a pond. This serves to minimize phosphorus impacts from future development. However, there are approximately 600 properties either fully or partially within the 300-foot buffer to the ponds in Brewster. Applicants looking to update or expand their septic system are regularly asking for a variance to this regulation as they cannot move their leaching facility outside the 300-foot buffer. HW prepared a draft revision to this Board of Health regulation in 2016. The draft requires septic systems within 300 feet upgradient and 100 feet downgradient of a pond to install a leaching facility or alternative technology that will provide phosphorus treatment. This regulation was discussed at a public Board of Health Hearing in 2016. There were questions related to the cost of the treatment systems and the performance of the technologies available at that time for phosphorus treatment. Further evaluation of the draft regulation is needed to advance the process to restore pond water quality. In part, it needs to consider the treatment for nitrogen as well as phosphorus given concerns about cyanobacteria. Along with evaluating 14 the technologies available, it will be important to consider the cost of implementing a new regulation and the process for funding it. Innovative/Alternative Septic Pilot Program In 2018, a charrette was held with members of the Board of Health, Town staff, local design engineers and a representative from the MA Septic System Test Center to evaluate the proposed phosphorus treatment technologies then available and associated costs. The installation of pilot systems within 300 feet of one or more ponds in Brewster to test the technology and document the costs was recommended at each session. Newer technologies are now being tested to document their performance for treating both nutrients and these could be incorporated into a pilot project in Brewster. A pilot project testing 6 innovative septic systems would cost approximately $300,000. Based on recent work conducted in the Shubael Pond neighborhood by the Barnstable Clean Water Coalition (December 2021), the cost to design, permit and install an alternative treatment system is approximately $20,000-$25,000. Note, this cost is lower than the estimate for similar systems developed by the Pleasant Bay Alliance. This is in part due to the need for a greater amount of monitoring of the systems under the Pleasant Bay Permit. The cost for each site will vary based on the size of the property, the slope of the land and the operational status of the existing septic tank and leaching facility (if they can be maintained). There may be more affordable technologies, but this provides an initial estimate for implementing this regulation. Large-Scale Innovative/Alternative Septic Upgrades The overall cost if all 600 properties within the proposed setback to ponds were upgraded would be approximately $12,000,000 to $15,000,000. There would also be annual operation, maintenance and monitoring fees for these systems. Further discussion on who should pay for some or all of these upgrades is needed. Not all ponds in Brewster are accessible by the public, as the shoreline at some locations is all privately owned. A question that has been raised is whether the town should provide funding for system upgrades if there is no public access. The next steps for implementing actions for ponds include: • Updating information available on the technologies that can provide phosphorus and nitrogen treatment, including their performance and cost. • Revising the draft health regulation. • Evaluating other sources of nutrient pollution to ponds and develop strategies to minimize these threats. As discussed below, the stormwater bylaw adopted in November 2021 will help with pond water quality management. Additional outreach and public discussion will be needed to achieve consensus on the best approach for pond management. 15 Neighborhood Sewer Systems It should be noted that there was discussion about providing neighborhood sewer systems around ponds in Brewster at the public meeting in 2016 and at the charrette in 2018. This option seems to be significantly more costly than using individual onsite systems. It would not be feasible to construct one system to sewer all the areas around Brewster’s ponds. There would be a need to construct sewer lines around each pond as well as multiple treatment facilities. In addition, a location for each neighborhood system would also have to be selected and acquired by the owner of the facility, be it the Town or a neighborhood association. Further analysis comparing neighborhood sewer systems to individual systems will need to be part of future technical evaluation and public policy discussions. Stormwater Management Stormwater management has been a key part of the IWRMP process since the beginning. During the development of Phase II of the IWRMP, a series of proposed stormwater improvements were identified to limit the direct discharge of stormwater to surface waters in Town. One location was the town-owned boat ramp for Long Pond on Crowells Bog Road. Currently stormwater runs directly down the access road into the Pond. However, the Town is redesigning the boat ramp, parking area, and incorporating updated stormwater practices to prevent direct discharge of untreated runoff into Long Pond. Other stormwater improvements at Breakwater Landing, Crosby Landing and Paine’s Creek have been completed and the Walker’s Pond boat ramp upgrade is planned for this spring. Brewster adopted a new stormwater management bylaw at its November 2021 Town Meeting. This bylaw is required under the federal Municipal Separate Storm Sewer (MS4) regulation under the federal Clean Water Act. The bylaw requires both minor and major projects to design and build stormwater management systems to prevent the overland flow of water directly to ponds and coastal waters. It also incorporates treatment requirements to protect groundwater quality where stormwater is infiltrated into the ground. Over time it will help improve water quality, especially in areas where stormwater is currently flowing directly to a surface water. Projects creating less than 500 square feet of impervious cover or disturbing less than 10,000 square feet of land are required to apply for a minor permit. As part of the application the runoff volume from the project must be calculated and one or more stormwater management practices, such as a rain garden or vegetated swale must be sized and installed. Larger projects must apply for a major permit to be reviewed by either the Planning Board or the Conservation Commission if the Conservation Commission has jurisdiction under the state Wetlands Protection Act. These larger projects must document that the stormwater will be managed in accordance with the state’s stormwater management regulations. 16 The Planning Board is now finalizing a set of implementation regulations for the bylaw. They are also working with Town staff to develop application forms and instructions for both the major and minor permits. These new requirements for stormwater will help improve water quality through Brewster. Herring River Watershed As mentioned above, the Town’s obligations for nitrogen management in the Herring River watershed involve limiting the nitrogen load from future development. The strategies considered for future development in the Pleasant Bay watershed could be applied for the Herring River watershed as well. Further work is needed to quantify the extent of buildout possible in this watershed given recent open space acquisitions by the Town to refine the management strategies for Herring River. Summary of Potential Costs & Funding Sources Based on the information provided above, the overall cost for implementing the primary components of the IWRMP as of 2022 is approximately $22,970,000 - $31,070,000. Table 2 shows a breakdown of costs for the Pleasant Bay watershed and freshwater pond management which are the two issues with significant management costs. For Pleasant Bay, the overall cost includes the neighborhood wastewater treatment plant option as this is less expense than using individual septic treatment systems. In most towns, the implementation of wastewater management strategies includes funding from the property owner and the town. How the funding is managed in Brewster still needs to be evaluated. The extent of town funding is often based on the benefits received by all residents in the town. For example, the restoration of water quality in a pond or coastal estuary can benefit all resident who have access to the water. Table 2 also provides information on the potential for the Town to obtain a State Revolving Fund (SRF) loan to finance the costs or to get funding from the recently created Cape Cod and Islands Water Protection Fund (CCIWPF). Funding for CCIWPF is through taxes on hotels and short-term rental facilities. To receive an SRF Loan, the Town must apply through the MA Clean Water Trust. If the Trust approves a project, it is then eligible for funding from the CCIWPF. The CCIWPF funds are used to repay a portion of the SRF loan. For a project to be eligible for SRF funding, the Trust requires DEP approval of a comprehensive wastewater management plan, IWRMP, targeted watershed plan or project specific plan. Cape Cod Commission Clean Water Act Section 208 approval is also required for a project to be eligible for SRF funding. Proposed project(s) must be submitted to the Clean Water Trust for inclusion on the annual Intended Use Plan. If a project is included on the plan, it is then eligible for SRF funding. Funding is provided as a 20-year loan with a maximum interest rate of 2%. Some projects can qualify for a lower interest rate as well. Projects demonstrating their Table 2: Summary of IWRMP Costs and Funding Options Pleasant Bay Watershed Project Golf Course Fertilizer Adjustment and Fairway Size Refinements Cost: $20,000 SRF Funding Eligibility No CCIWPF Eligibility No Construction of Captains Golf Course I/A Treatment System. Cost: $200,000 SRF Funding Eligibility Possible CCIWPF Eligibility Possible at 50% of SRF cost WWTP Planning. Cost: $200,000 ‐ $225,000 SRF Funding Eligibility Possible CCIWPF Eligibility Possible – At about 50% WWTP Design and Permitting. Cost: $200,000 ‐ $225,000 SRF Funding Eligibility No CCIWPF Eligibility No Construction of a Neighborhood WWTP*. Cost: $10,000,000 ‐ $15,000,000 SRF Funding Eligibility Possible CCIWPF Eligibility Possible –at 25% Fresh Water Ponds Project Development of an Updated Report on Pond Water Quality Cost: $50,000 SRF Funding Eligibility Possible CCIWPF Eligibility Possible – At about 50% Development of a Pilot Program for Septic Upgrades Near Freshwater Ponds. Cost: $300,000 ‐ $350,000 SRF Funding Eligibility Possible CCIWPF Eligibility Possible – At about 50% Installation of I/A Septic Systems Adjacent to Fresh Water Ponds. Cost: $12,000,000 ‐ $15,000,000 SRF Funding Eligibility Unlikely CCIWPF Eligibility Unlikely Total Cost: $22,970,000 ‐ $31,070,000 Total SRF Funding Eligibility $10,750,000 ‐ $15,825,000 Total CCIWPF Eligibility $2,875,000 ‐ $4,162,500 * Note: The WWTP cost is for the larger system serving approximately 150 homes. The costs for onsite septic treatment systems for Pleasant Bay are not included here as the neighborhood WWTP is currently the more cost effective option. 17 implementation will not result in any growth in development can qualify for a 0% interest rate. In 2021, 75% of the projects that requested SRF support were awarded a loan by the Clean Water Trust. The CCIWPF provides separate funds, as grants to the Towns that participate in the program. The funds are provided only for projects approved for an SRF loan. Each year the grants are provided based on the funds available and the number of projects eligible for funding. This data is used to select a subsidy percentage for each project. For the first round of funding through the CCIWPF, awards for projects on the Intended Use Plan were provided at a rate of 25% of the project cost. Small projects, below $1,000,000, are eligible for twice the percentage awarded to other projects. Awards for all projects are paid out in equal installments over four years after they are awarded. Per correspondence with DEP officials in Summer 2021, based on the information provided in Table 2, Brewster could potentially receive SRF funding on one or more 20-year loans, for the planning projects, the installation of the septic treatment system at Captains Golf Course, and the construction of the neighborhood wastewater facility. A total of $10,750,000 - $15,825,000 could be funded. If awarded SRF funding, there would then be funds available from the CCIWPF to support the repayment of the SRF loans. Assuming a 25% payment of the cost of each project (and 50% for projects under $1,000,000 in cost) a total of $2,875,000 - $4,162,500 could be financed through the CCIWPF. Conclusions – Summary of Next Steps Reducing the nitrogen load to Pleasant Bay and developing a plan to restore pond water quality are the two main water resource issues for Brewster. For Pleasant Bay, the extent of nitrogen reduction that can be achieved at Captains Golf Course will determine the extent of wastewater management needed in the watershed, either through a neighborhood wastewater treatment plant, the use of nitrogen treatment technologies for onsite septic systems or a nitrogen trade with another town in the watershed. For freshwater ponds, the Town is planning to develop updated information on their water quality status. With that information, the primary goal is to develop a program to upgrade septic systems along the pond shores to minimize impacts from nitrogen and phosphorus. Following additional data collection and technical analysis, decisions on these topics will need to be made in the next 1-3 years and ongoing outreach is planned to obtain input from town residents to help inform these critical policy decisions. 18 REFERENCES Barnstable Clean Water Coalition. December 2021. Coalition Quarterly – Fall 2021 Newsletter. https://bcleanwater.org/living-lab-cape-cod-blog/coalition-quarterly-issue-17-fall-2021/. Cape Cod Commission, 2017. Watershed Report – Quivett Creek, Brewster and Dennis. https://www.capecodcommission.org/resource- library/file/?url=/dept/commission/team/Website_Resources/208/watershedreports/2017_Wa tershed_Report_MC_Quivett_Creek.pdf . Horsley Witten Group, Inc. July 2020. Pleasant Bay Alliance Task 1A: On-Site Denitrification Systems Summary Report. Prepared with grant funding from the EPA Southeast New England Program. Horsley Witten Group, Inc. April 16, 2018. Memorandum - Updated Buildout Analysis for the Pleasant Bay Watershed. Horsley Witten Group, Inc. January 2013. Integrated Water Resource Management Plan - Phase II Report Horsley Witten Group, Inc. March 2015. Pleasant Bay Nitrogen Management Alternatives Analysis Report. Massachusetts Department of Environmental Protection. August 2018. Pleasant Bay Watershed Permit 001-0. Pleasant Bay Alliance. March 2018. Pleasant Bay Targeted Watershed Management Plan. Town of Brewster Water Department, June 2021. 2020 Water Quality Report (CCR). (https://www.brewster-ma.gov/departments-mainmenu-26/water-department-mainmenu-39) University of Massachusetts Dartmouth School of Marine Science and Technology. May 2006. Linked Watershed-Embayment Model to Determine Critical Nitrogen Loading Thresholds for the Pleasant Bay System, Orleans, Chatham and Harwich, Massachusetts. University of Massachusetts Dartmouth School of Marine Science and Technology. December 2008. Linked Watershed-Embayment Model to Determine Critical Nitrogen Loading Thresholds for the Namskaket Marsh Estuarine System, Orleans, Massachusetts. University of Massachusetts Dartmouth School of Marine Science and Technology. April 2011. Linked Watershed-Embayment Model to Determine Critical Nitrogen Loading Thresholds for the Bass River Embayment System, Towns of Yarmouth and Dennis, Massachusetts. 19 University of Massachusetts Dartmouth School of Marine Science and Technology. March 2013. Linked Watershed-Embayment Model to Determine Critical Nitrogen Loading Thresholds for the Herring River System, Harwich, Massachusetts. University of Massachusetts Dartmouth School of Marine Science and Technology. June 2021. Linked Watershed-Embayment Model to Determine Critical Nitrogen Loading Thresholds for the Pleasant Bay System, Orleans, Chatham and Harwich, Massachusetts 2020 Update Final Report. Appendix A - 208 Compliance Reports 2021 The Cumulative Town Snapshot section summarizes the funding snapshot categories since 2015 Complete or Approved Partial Not Shared or Not Approved Not AvailableSYMBOL LEGEND OTHER LEGEND The Cumulative Town Snapshot section summarizes the funding snapshot categories since 2015 Progress shown is for the period from November 2020 through November 2021 208 COMPLIANCE REPORT | 2021 Brewster Town Team: • Comprehensive Water Planning Committee (dissolved 2015) • Water Quality Review Committee • Town Planner • Health Agent • Natural Resources Director • Horsley Witten Group Collaborations: • Pleasant Bay Alliance • Town of Chatham • Town of Harwich • Town of Orleans • MassDEP • Cape Cod Commission • SNEP Network Town of Brewster Town(s) with Joint Agreement or Plan in Place Priority Watershed Watershed 28,910 kg N22,690 kg N 48,210 kg N40,201 kg N Town of ALL PROPERTIES SERVED BY CENTRALIZED SYSTEMS - Plans and permits in the priority watersheds as identified by the 208 Plan Implementation Report in 2017. *Bass River watershed, <1% nitrogen allocation for Brewster **Swan Pond River watershed, <1% nitrogen allocation for Brewster * ** PRIORITY WATERSHED PROGRESSTEAM Team members engaged in water quality planning efforts. MS4 COMPLIANCE 12 Cape Cod towns are required to address stormwater discharge under the MS4 Permit. Towns with nitrogen impaired waters must meet additional permit requirements. TMDLTMDL NON- TRADITIONAL PROJECTS UNDERWAY TOTAL FLOW COLLECTED BY CENTRALIZED SYSTEMS TOWN MEETING APPROVED FUNDING CUMULATIVE TOWN SNAPSHOT SINCE 208 PLAN APPROVAL GRANT FUNDING RECEIVED 3 -$612K $482K* Subject to MS4 Permit No Additional nitrogen related requirements In compliance with MS4 Permit requirements Plan In Place Agreement In Place Consistency Determination Permits Issued Plan In Place Pleasant Bay Watershed Plan (2018) Agreement In Place Pleasant Bay IMA Consistency Determination 208 Consistency Determination (2018) Permits Issued Watershed Permit (2018) Pleasant BayHerring River (Harwich) Current Attenuated Watershed Load Current Attenuated Watershed Load Complete or Approved Partial Not Shared or Not Approved Not AvailableSYMBOL LEGEND OTHER LEGEND Text color indicates that data made available is 5 years or older 2016 201720192019Brewster 208 COMPLIANCE REPORT | 2021 WATER USE EMBAYMENT MONITORING PARCEL DATA ASSESSOR DATA TOWN REGIONAL DATA SHARING STATUSTown of IMPLEMENTATION Actions taken relative to plan and project implementation and regulatory and town meeting actions. FUNDING Cape Cod and Islands Water Protection Fund Member Community Actions taken during the reporting period to secure funding for water quality improvement plans and projects. Progress shown is for the period from November 2020 through November 2021 TOWN IMPLEMENTATION ACTIONS LOCAL REGULATORY ACTIONS Fertilizer By-Law in Place Zoning Changes • None in reporting period Adoption of Regulations • None in reporting period Town Funding Actions • 2021 Professional services for MS4 stormwater permitting and compliance ($80,000 Approved) • 2021 Walkers Pond Water Quality Evaluation ($40,000 Approved) • 2021 Pleasant Bay Fertilizer Impact Assessment at Captains Golf Course ($140,000 Approved) • 2021 Integrated Water Resources Planning and Implementation ($75,000 Approved) Grant Funding • None in reporting period Implementation Actions reflect unfunded municipal actions such as, inter-municipal agreements, procedural approvals, and committee actions. • None in reporting period * From Town Snapshot: grant funds reflect a decrease of $20k from the 2020 report, as a grant was previously duplicated. PROJECT STATUS Project Stage Captains Golf Course Fertilizer Reduction Captains Golf Course Fertigation On-site Denitrification Systems PRestoration Project Remediation Project Reduction Project Pilot project FEASIBILITY IMPLEMENTATION IMPLEMENTATION Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator & Donna Kalinick, Assistant Town Administrator RE: Upcoming Schedule & Format for Town Committee Meetings DATE: May 3, 2022 Current state provisions allow for the continuance of remote and hybrid meetings through July 15, 2022. It is unclear if the state will issue any further extension of the expanded Open Meeting Law provisions first introduced in March 2020 beyond this summer. The Board adopted the following revised meeting format as of April 1 for the months of April and May: Committees have the option to meet in person, without any restrictions on the number of committee members and support staff. Committees can also continue to meet virtually or in a hybrid format. Public participation continues to be by remote means. For this reason, all in-person meetings continue to be televised. The Town Administrator’s office continues to manage scheduling these meetings. The majority of committees and boards opted to stay virtual or hybrid. At this time, based on the latest regional and local COVID data, we are recommending that we continue with the same format in June but allow community forums to be held in person if desired starting next month. Any such in-person public forums will try to include a remote participation component if possible. If no legislative extension is adopted by early June, we will transition to mainly in-person meetings with public participation allowed in-person starting in July. At the same time, the existing Select Board remote participation policy will have to be reviewed and updated to align with our new practices. Within that context, we should have a discussion about the efficacy of allowing public participation both by in-person and remote means. Going forward, public forums that don’t require convening a public body may be held in person or via remote means to maximize resident attendance and participation. Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator & Donna Kalinick, Assistant Town Administrator RE: Upcoming Schedule & Format for Town Committee Meetings DATE: March 11, 2022 Current state provisions allow for the continuance of remote and hybrid meetings through July 15, 2022. It is unclear if the state will issue any further extension of the expanded Open Meeting Law provisions first introduced in March 2020 beyond this summer. As you know, the Board of Health lifted the mask requirement in Town buildings late last month. Based on recent COVID trends and related guidance, we are recommending that the Board amend our board and committee meeting format as outlined below. Starting April 1, committees will have the option to meet in person, without any restrictions on the number of committee members and support staff. Committees can also continue to meet virtually. Committees will be strongly encouraged to choose meeting either fully in-person or remain virtual. Depending on their next meeting date, some committees may meet virtually in April to decide which option they’d prefer. During the months of April and May, regardless of whether a particular board or committee meets in person, public participation will continue to be by remote means. For this reason, all in-person meetings will continue to be televised. During these two months, the Town Administrator’s office will continue to manage scheduling these meetings, which is not anticipated to change much. We expect that board and committee meetings will transition to a mostly in-person format in June and that the public will then be permitted to attend in person as well. The start of this next phase may be delayed to July. In May, we will update the Board on the latest developments so we can then plan for the timing and format of fully transitioning to in-person meetings in June/July. At the same time point, the existing Select Board remote participation policy will have to be reviewed and updated to align with our new practices. Going forward, public forums that don’t require convening a public body may be held in person or via remote means to maximize resident attendance and participation. Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator & Donna Kalinick, Assistant Town Administrator RE: Upcoming Meeting Schedule & Format for Town Committees DATE: February 10, 2022 We are recommending that the Board continue the committee meeting format that has been in place since June 2021 through to the end of March 2022. Although the recent surge of COVID cases in Brewster and the County has seemed to stabilize, we should continue to be vigilant through the winter months. Current state provisions allow for the continuance of remote and hybrid meetings through April 15, 2022; however, the State legislature is proposing an extension of this provision until July 15. This latest legislative solution is pending approval by Governor Baker. We will have to revisit this issue at our second meeting in March to determine whether we need to continue this approach into spring. The Board of Health will have revisited their mask requirement in Town buildings by that date. The following are a list of committee meeting provisions that we currently have in place. In-person/hybrid meetings can be held in Room A or Room B. The hybrid option has been installed Room B and both rooms are now fully operational. In-person attendance will be limited to board/committee members and staff only through March. Attendance is limited to 6 people in order to allow for social distancing. Public attendance will continue to be through Zoom webinar through March 3, 2022. In-person attendees will be required to follow either the mask mandate or mask advisory in town buildings; rooms are equipped with air purifiers and are cleaned between meetings. Committee members and/or staff can opt to participate remotely instead of in- person. There are currently no committees who are meeting in person. We have been able to effectively manage the committee schedule during this time frame. Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator & Donna Kalinick, Assistant Town Administrator RE: Upcoming Meeting Schedule & Format for Town Committees DATE: December 15, 2021 We are recommending that the Board continue the committee meeting format that has been in place since June 2021 through the months of January and February, particularly since the Covid numbers in Brewster and the County have risen substantially in the last month. The State regulation allows for the continuance of remote and hybrid meetings through April of 2022. The following are a list of committee meeting provisions that we currently have in place.  In-person/hybrid meetings can be held in Room A or Room B. The hybrid option has been installed Room B and both rooms are now fully operational.  In-person attendance will be limited to board/committee members and staff only through February. Attendance is limited to 6 people in order to allow for social distancing.  Public attendance will continue to be through Zoom webinar through February 28, 2022.  In-person attendees will be required to wear masks in accordance with our mask mandate in town buildings; rooms are equipped with air purifiers and are cleaned between meetings.  Committee members and/or staff can opt to participate remotely instead of in- person. Most Committees opted to remain virtual during the June to December timeframe. Some Committees that were initially holding hybrid meetings such as Select Board, Board of Health and Brewster School Committee switched back to virtual. The committees who are currently meeting in the hybrid format are: Recreation Commission and Recycle Commission. We have been able to effectively manage the committee schedule over the last 7 months and can continue to do so through the busier meeting season leading up to Town Meeting. Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator & Donna Kalinick, Assistant Town Administrator RE: Upcoming Meeting Schedule & Format for Town Committees DATE: October 14, 2021 We are recommending that the Board continue the committee meeting format that was adopted in June through the months of November and December. Since the Board currently has one regular meeting scheduled in November as well as the November 15th town meeting, it is advisable now to adopt the same format for the next two months and re-visit the format in January. The State regulation allows for the continuance of remote and hybrid meetings through April of 2022. The following are a list of committee meeting provisions that we currently have in place. In-person/hybrid meetings will be held in Room A. The screen and equipment for another hybrid option has been delivered and we are just waiting for the vendor to do the installation Room B. In-person attendance will be limited to board/committee members and staff only through December 31st. Attendance is limited to 6 people in order to allow for social distancing. Public attendance will continue to be through Zoom webinar through December 31st. In-person attendees will not be required to wear masks but may choose to do so in accordance with our mask advisory; rooms are equipped with air purifiers and are cleaned between meetings Committee members and/or staff can opt to participate remotely instead of in- person. Most Committees opted to remain virtual during the June to October timeframe. Some Committees that were meeting hybrid such as Select Board and Brewster School Committee switched back to virtual in September. The committees who are currently meeting in the hybrid format are: Board of Health, Recreation Commission and Recycle Commission. We have been able to effectively manage the committee schedule over the last 5 months. Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator & Donna Kalinick, Assistant Town Administrator RE: Upcoming Meeting Schedule & Format for Town Committees DATE: September 13, 2021 We are recommending the approach to Town board and committee meetings that the Board adopted in June continue through October: In-person/hybrid meetings will be held in Room A. We are still working with our vendor to get a second hybrid option installed in Room B. In-person attendance will be limited to board/committee members and staff only through October. Attendance is limited to 6 people in order to allow for social distancing. Public attendance will continue to be through Zoom webinar through October In-person attendees will not be required to wear masks but may choose to do so in accordance with our recent mask advisory; rooms are equipped with air purifiers and are cleaned between meetings Committee members and/or staff can opt to participate remotely instead of in- person. Most Committees opted to remain virtual during the June to September timeframe. The committees who opted for the hybrid meeting format are: Select Board, Brewster School Committee, Board of Health and Recycle Commission. Select Board and School Committee recently went back to the virtual format. Office of: Select Board Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Peter Lombardi, Town Administrator FROM: Donna J. Kalinick, Assistant Town Administrator for Community Development & Finance RE: Committee Meetings, July-September 2021 In May, the Town working with BGTV, installed a ZOOM hybrid option in Room A, anticipating a future need to hold hybrid meetings in the near term. Since then, the State has lifted regulations and will end the State of Emergency as of June 15th, suspending provisions that allow for remote meeting participation. We know now that the State is working on a legislative fix through September 1st. Based on our discussion with JP Ludwig and Suzanne Bryan, BGTV, the following recommendations are made for committee meetings and scheduling for the months of July, August and September. At this time, we can hold one Zoom hybrid in-person meeting and one Zoom fully remote meeting. We will work to install a second hybrid option in Room B to be completed by the end of August. At this time, demand for these installations and services is very high. No public attendance of meetings will occur until at least October. The following Committees will meet in Room A and have the Zoom hybrid in-person meeting: Select Board, Conservation Commission, Planning Board, Board of Health, Affordable Housing Trust, Brewster School Committee, Natural Resources Advisory, Vision Planning, CPC, Golf Commission and Recreation Commission Due to scheduling conflicts, the following Committees will meet remotely: ZBA, HDC, Housing Partnership, Cultural Council, Assessors, OKHD **Finance Committee will have the option to meet the 1st and 3rd Wednesdays at 4pm or they can meet remotely at 6pm Office of: Select Board Town Administrator The following committees who meet during the day have the option to go hybrid or remain remote. Due to scheduling, this decision must be made up front for all three months: Bikeways, Water Commissioners, WQRC, Cemetery Commission, COA Board, Energy Committee, Drummer Boy Park Advisory Committee, Historical Commission, Recycle Commission Due to the complexity of scheduling, making the rooms safe and ensuring continued social distancing, the following guidelines will apply: 1-All in person hybrid meetings must end ½ hour prior to the next scheduled meeting to allow for cleaning in-between 2-In person hybrid meetings will be limited to 6 total people. Committees and their support town staff will have to determine how that will function for them. 3-Committees may not change their date or time without first talking to administration who will coordinate changes with BGTV and the Town Clerk’s office Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator RE: Upcoming Meeting Schedule & Format for Town Committees DATE: June 4, 2021 In light of changing state protocols, pending legislation, and currently available technology, we are recommending the following approach to Town board and committee meetings starting next month: In-person/hybrid meetings can be held in Room A only in July and August In-person/hybrid meetings are anticipated to begin in Room B as well starting in September In-person attendance will be limited to board/committee members and staff only through September Public attendance will continue to be through Zoom webinar through September In-person attendees will not be required to wear masks but may choose to do so; we do not currently plan on installing partitions between attendees; rooms are equipped with air purifiers and will be cleaned between meetings Committee members and/or staff can opt to participate remotely instead of in- person; we anticipate that state legislation will waive in-person quorum requirements Initial limit of six (6) individuals attending in-person in Room A, subject to change Limits on in-person attendance in Room B (once available) will be based on circumstances at that time Due to scheduling conflicts, some committees may not be able to meet in-person until September Please see attached memo from Donna Kalinick for more details. I want to express my appreciation to all of the volunteers who serve on our boards and committees for their patience and flexibility over the past 15 months. We are hopeful that by early this fall the state will have determined their policy position and adopted related legislation so that we can develop a long-term plan for our boards and committee in a way that maximizes the benefits of both remote and in-person participation. Office of: Select Board Town Administrator May 28, 2021 Brewster Conservation Commission 2198 Main St Brewster, MA 02631 Re: Continuation of Remote Meetings Dear Commission Members: The intent of this letter is to inform you that Coastal Engineering Co., Inc. (CEC) is in favor of, and supports the continuation of remote Conservation hearings, despite the end of the COVID-19 restrictions. Over the course of the past year, we at CEC have found that participating in remote hearings has been extremely beneficial, not only for travel time savings, but also for consultants, clients and abutters who may not have the opportunity to appear in-person. We at CEC hope that you and the other members of the Commission approve the continuation of remote meetings indefinitely. Thank you for your time and consideration. Respectfully, COASTAL ENGINEERING CO., INC. Carla A. Davis cc: Noelle Aguiar, Conservation Administrator Archive d: Friday, June 4, 2021 2:28:13 PM From: McCarthy-Licorish, Lisa N (DPH) Se nt: Tue, 25 May 2021 12:18:36 To: McCarthy-Licorish, Lisa N (DPH) Subje ct: Governor Baker Files Legislation to Extend Certain CO VID-19 Emergency Measures Se ns itivity: Normal Pre ss Release : https://www.mass.gov/news/governor-bake r-files-l e gislation-to-e xte nd-certai n-covi d-19-emergency-measures FOR IMMEDIATE RELEAS E: \u8203 ?May 25, 2021 CONTACT Governor's Pres s Office\u8203 ? gov.press @mas s .gov Governor Bake r File s Legislation to Extend Certain COVID-19 Emergency Measures\u8203 ? BOSTON — Today, Governor C harlie Baker will file legis lation to extend certain emergency meas ures currently in place via executive orders that are set to expire on June 15 when the State of Emergency will be res cinded. Mos t res trictions, including limitations placed on bus ines s es , will be res cinded effective May 29 as Mas sachusetts nears the g oal of vaccinating four million res idents. This legis lation propos es to extend meas ures providing for a temporary s uspens ion of certain open meeting law requirements , s pecial permits for expanded outs ide dining at restaurants, and billing protections for COVID-19 patients . When the State of Emergency ends , thes e orders will expire, and temporarily extending these meas ures will allow for time to trans ition. Extending thes e meas ures , which were instituted by executive order, requires leg is lation. To allow public bodies to s afely meet during the pandemic and ensure public acces s to meetings, Governor Baker is s ued an Executive Order in March 2020 allowing thes e bodies to meet quorum requirements even if meetings were held remotely through electronic means as long as meas ures were taken to ens ure the public with electronic access to the proceedings . The bill filed by Governor Baker today will extend thes e provisions related to the C ommonwealth’s Open Meeting Law until September 1, 2021, which will allow additional time to cons ider pos s ible permanent changes to the open meeting law to provide for g reater flexibility in conducting open meetings through reliance on electronic s treaming and s imilar meas ures . The bill will als o grant municipalities authority to extend s pecial permits for res taurants offering outdoor dining is s ued under the State of Emergency through November 29, 2021. Under an Executive Order is s ued in 2020, municipalities were permitted to use an expedited proces s to approve temporary permits for new or expanded outdoor dining and alcohol s ervice. Without a legis lative extension, s pecial permits granted under the Governor’s Order will expire 60 days after the end of the State of Emergency. The legislation will als o extend a protection adopted in an executive order that prohibits medical providers from billing patients who have received COVID-related emergency and inpatient s ervices for charges in exces s of costs paid by their ins urers . As filed, the protection would extend until January 1, 2022, at which time recently pass ed federal legis lation that included protections for both emergency and non- emergency cas es will become effective. Earlier this year, Governor Baker s ig ned legislation es tablis hing s urpris e billing protections for patients for non-emergency services. “Mass achus etts is leading the nation in the vaccination effort and that prog res s is enabling the Commonwealth to return to normal,” said Governor Charlie Baker. “Thes e temporary meas ures will help bus ines s es and residents in this trans ition period, and I look forward to working on thes e and other is sues in the week ahead with our partners in the Leg is lature.” Las t week, Governor Baker announced that on May 29, all indus tries will be permitted to open. With the exception of remaining face-covering requirements for masks in public and private trans portation s ys tems , hos pitals and other facilities housing vulnerable populations , all indus try res trictions will be lifted at that time, and capacity will increase to 100% for all indus tries . The gathering limit will be res cinded. Before June 15, the adminis tration plans to take additional s teps that will permit the continuation of targeted public health meas ures beyond the end of the State of Emergency, including the mas k requirements announced las t week. ### Article #Article Name Pg.Sponsor (Presenter)Required Vote 1 Outstanding Obligations 16 Cindy Bingham 9/10ths a. Custom Drug Testing BOS 5-0-0 FINCOM 8-0-0 b. Titleist/Acushnet BOS 5-0-0 FINCOM 8-0-0 c. Jet Professional Group BOS 5-0-0 FINCOM 8-0-0 d. Addy BOS 5-0-0 FINCOM 8-0-0 2 Budgetary Transfers 17 Mary Chaffee MAJORITY a. Town Health Insurance BOS 5-0-0 FINCOM 8-0-0 b. School Heath Insurance BOS 5-0-0 FINCOM 8-0-0 Ambulance Receipts BOS 5-0-0 FINCOM 8-0-0 3 Golf Dept Enterprise Fund 18 Dave Whitney BOS 5-0-0 FINCOM 7-0-0 MAJORITY 4 Other Business 19 Cindy Bingham MAJORITY DISSOLVED AT: ~VOTES~ Posted April 14th, 2022May 14th, 2022 SPECIAL Town Meeting Called to Order at: Posted: April 14, 2022 Consent articles Art Article Name Pg.Sponsor (Presenter)Required Vote 1 Cape Cod Tech Operating Budget 20 Richard Hoffmann Substitute BOS 5-0-0 FINCOM 7-0-0 Majority 2 Elementary School Operating Budget 21 Dave Telman?BOS 5-0-0 FINCOM 7-1-0 Majority 3 Special Education Stabilization Fund 21 Dave Telman?BOS 5-0-0 FINCOM 8-0-0 Majority 4 Nauset Reg'l Schools Operating Budget 22 Richard Stewart BOS 4-1-0 FINCOM 2-6-0 Majority 5 Town Operating Budget 23 Ned Chatelain BOS 5-0-0 FINCOM 8-0-0 Majority 6 Water Dept Enterprise Fund Operating Budget 26 Mary Chaffee BOS 5-0-0 FINCOM 8-0-0 Majority 7 Golf Capital Stabilization Fund 26 Dave Whitney BOS 5-0-0 FINCOM 7-0-0 2/3rds 8 Golf Enterprise Fund Operating Budget 27 Dave Whitney BOS 5-0-0 FINCOM 8-0-0 Majority 9 Community Preservation Act Funding 27 Faythe Ellis Majority 1. Historic Preservation 30 a. Brewster Historical Society - Digitization BOS 5-0-0 FINCOM 8-0-0 2. Community Housing a. Town of Brewster - Housing Coordinator 30 BOS 5-0-0 FINCOM 7-0-1 3. Open Space a. Community Preservation Bonded Debt Service 31 BOS 5-0-0 FINCOM 8-0-0 4. Reserves for Community Preservation a. Administrative Expense BOS 5-0-0 FINCOM 8-0-0 b. Pennrose/Cape Cod Five 31 BOS 5-0-0 FINCOM 8-0-0 10 Capitial and Special Projects Expenditures 32 Ned Chatelain 1. Select Board 1a. Integrated Water Resources Planning & Implementation BOS 5-0-0 FINCOM 7-0-0 1b. Drummer Boy Park Master Plan Implementation BOS 5-0-0 FINCOM 7-0-0 1c. Local Comprehensive Plan BOS 5-0-0 FINCOM 8-0-0 2. Elementary School Department 2a. Technology Upgrades & Improvements BOS 5-0-0 FINCOM 7-0-0 2b. HVAC, Plumbing, Electric Maintenance & Repairs BOS 5-0-0 FINCOM 7-0-0 2c. Exterior & Interior Painting BOS 5-0-0 FINCOM 7-0-0 2d. Stony Brook Elementary School Boiler & Ventilator Replacement BOS 5-0-0 FINCOM 7-0-0 3. Nauset Regional School District 3a. Capital Plan Projects BOS 5-0-0 FINCOM 7-0-0 4. Natural Resources May 14th, 2022 ANNUAL Town Meeting ~VOTES~ Called to Order at: Majority 4a. Beach & Landing Repairs BOS 5-0-0 FINCOM 7-0-0 4b. Long Pond Boat Ramp & Public Access Improvments BOS 5-0-0 FINCOM 7-0-0 4c. Wildfire Management BOS 5-0-0 FINCOM 7-0-0 5. Water Department 5a. Distribution Infrastructure BOS 5-0-0 FINCOM 7-0-0 5b. Buildings & Treatment Facilities BOS 5-0-0 FINCOM 7-0-0 5c. Water Meter Replacement BOS 5-0-0 FINCOM 7-0-0 5d. Pick-up Trucks BOS 5-0-0 FINCOM 7-0-0 6. Department of Public Works 6a. Public Works & Recycling Center Site Assessment BOS 5-0-0 FINCOM 7-0-0 7. Facilities 7a. Town Hall Window Replacement BOS 5-0-0 FINCOM 7-0-0 7b. Town Hall Air Conditioning Unit Replacement BOS 5-0-0 FINCOM 7-0-0 8. Library 8a. Library Elevator Replacement (Design)BOS 5-0-0 FINCOM 7-0-0 9. Golf Department 9a. HVAC/Boiler Upgrades BOS 5-0-0 FINCOM 7-0-0 9b. Clubhouse Window & Door Replacement BOS 5-0-0 FINCOM 8-0-0 9c. Maintenance Facility Study BOS 5-0-0 FINCOM 7-0-0 10. Fire Department 10a. Deputy Fire Chief Response Vehicle BOS 5-0-0 FINCOM 8-0-0 11 Water Quality Capital Stabilization Fund 40 Ned Chatelain BOS 4-0-1 FINCOM 8-0-0 2/3rds 12 Bond Premium Appropriation 40 Mary Chaffee BOS 5-0-0 FINCOM 7-0-0 Majority 13 Special Revenue Fund - Cable Franchise Fee Acct 41 Cindy Bingham BOS 5-0-0 FINCOM 7-0-0 Majority 14 Town Code Amendment/Community Preservation Committee 41 Cindy Bingham BOS 5-0-0 FINCOM 8-0-0 Majority 15 Transfer of Tax Title Property - 212 Yankee Drive 44 Ned Chatelain BOS 5-0-0 FINCOM 8-0-0 Majority 16 Lease of Town Property - Antenna 44 Mary Chaffee BOS 5-0-0 FINCOM 8-0-0 Majority 17 Citizens Petition/Punkhorn Hunting Ban 45 Betsy Smith BOS 3-2-0 FINCOM 2-5-0 Majority 18 Citizens Petition/Punkhorn Hunting Restrictions 46 Joe Breda BOS 2-3-0 FINCOM 2-5-0 Majority 19 Other Business 47 Cindy Bingham Majority Dissolve Town Meeting DISSOLVED AT: Brewster Select Board Meeting of May 9, 2022 For Your Information (FYI) Items Agenda Item #17: FYIs 1.Cape Delegation Concerned Over DPU rejection of Solar Program 2.Abutters Notifications a.Zoning Board of Appeals – 51 Drummer Boy Road b.Brewster Conservation Commission – 394 Run Hill Road 3.Pension Reserves Investment Management Board Reports a.Performance Update b.MassPRIM Report 4.Cape and Vineyard Electric Cooperative Inc Reports a.Net Metering Report- Feb. 2022 b.Future Generation Wind Project- April 2022 5.License Plate Recognition at Transfer Station 6.Hearing Notice- Cape Cod Hospital & Cardiology Expansion 7.Town Administration approved applications: a.Upper Mill Pond- Kayak Fishing League b.Drummer Boy Park – Wedding Ceremony 8.MIIA FY23 Renewal Terms and Conditions 9.Republic Registrar Applicant 10.Virtual Subcommittee Hearing- Cape Cod Commission 11.NEXTera Energy Services Disclosure Label LLC 12.Weights and Measures Quarterly Report – January 1 – March 31, 2022 13.Building Code Enforcement Official Certification – Randall Bassett, Local Inspector The Commonwealth of Massachusetts House of Representatives State House, Boston, MA 02133 Dylan Fernandes Legislative Aide State Representative Carlie Clarcq Barnstable, Dukes & Nantucket Carlie.Clarcq@mahouse.gov ------------------------------------ State House, Room 472 (T): 617-722-2013 FOR IMMEDIATE RELEASE: April 25, 2022 Media Contact: Carlie Clarcq, Carlie.Clarcq@mahouse.gov, 617-722-2013, ext. 3 CAPE DELEGATION CONCERNED OVER DPU REJECTION OF SOLAR PROGRAM Letter led by Rep. Fernandes expresses concern to the Department of Public Utilities over their rejection of a program to support low-income solar April 25, 2022 - BOSTON - A Cape Light Compact proposal to convert 250 low- and moderate- income homes to renewable energy on Cape Cod and Martha’s Vineyard was denied by the Department of Public Utilities (DPU). In response, 7 Cape Delegation members signed onto a letter expressing concern over the decision. The letter, signed by Representatives Dylan Fernandes, Sarah Peake, Timothy Whelan, and Kip Diggs and Senators Susan Moran and Julian Cyr, requests that the DPU approve of similar programs in the future. “Urgently decarbonizing our buildings is critical if we hope to reach our climate goals,” said Rep. Dylan Fernandes. “The Cape & Vineyard Electrification Offering is exactly the type of program that we need to equitably transition homes off of fossil fuels, and it is unacceptable that the Department of Public Utilities has denied this proposal.” The Cape Light Compact’s Cape & Vineyard Electrification Offering (CVEO) was offered as a part of their 2022-2024 Energy Efficiency Plan. The project would provide cold climate heat pumps, solar photovoltaic systems, and battery energy storage systems to 150 homes below 60% SMI and 100 homes below 80% SMI across the Cape and on Martha’s Vineyard. “Electrification is key to reaching the Commonwealth’s vital climate goals,” said Senator Julian Cyr. “The Cape Light Compact’s proposal for the Cape and Vineyard Electrification Offering meets the needs of the community and ensures low- and moderate-income households can participate in this essential program. I urge the Department of Public Utilities to reconsider their interpretation of Green Communities so that municipal aggregators have the ability to create plans that serve residents and further us along in our endeavor to address the climate crisis.” Transitioning home heating and energy to renewables is very difficult for low- and moderate- income households due to high upfront costs, despite long-term energy savings. This program would give these households the tools they need to take advantage of renewable energy and reduce energy burdens for the Cape & Islands families most in need. The proposal is also in line with the Commonwealth’s climate goals to reach net-zero emissions by 2050. The Commonwealth of Massachusetts House of Representatives State House, Boston, MA 02133 Dylan Fernandes Legislative Aide State Representative Carlie Clarcq Barnstable, Dukes & Nantucket Carlie.Clarcq@mahouse.gov ------------------------------------ State House, Room 472 (T): 617-722-2013 “I certainly hope the DPU reconsiders its decision and acts in the best interests of Cape & Islanders finally,” said Representative Sarah Peake. “It seems all too often that the DPU can’t get out of its own way to support innovation on the part of entities like the Cape Light Compact.” “CVEO is a cost-effective solution for low- and moderate-income residents who are looking to make the switch to more energy efficient appliances,” Senator Susan L. Moran said. “The Compact is making smart use of existing, and successful, programming to reach those who may have limited means, but still wish to decrease their reliance on fossil fuels. To deny this proposal would be contradictory to the guidance of the Green Communities Act, as well as the groundwork we have established to give communities autonomy over their own path towards emissions reductions.” Despite the many benefits of the program, the DPU denied the CVEO project on the basis that it is not in line with the 2008 Green Communities Act, because the proposal changes the energy source but does reduce energy use. However, updates to the DPU’s statute and the Green Community Act passed by the legislature in 2018 and 2021 require the DPU to prioritize programs that facilitate the transition to renewable home energy systems, as well as those that take into account equity and the Commonwealth’s climate goals. This program would clearly fulfill the measures outlined in these legislative updates. “Proud to support the Cape Light Compact’s ongoing mission of serving Cape Codders through the delivery of proven energy efficiency programs, including that of their proposed Cape & Vineyard Electrification Offering which would allow low and moderate-income consumers to participate in energy efficiency programming in accordance with the Commonwealth’s climate goals,” said Representative Steven Xiahros. “The Cape Light Compact appreciates the Cape & Islands legislative delegation support of CVEO,” said Maggie Downey, Cape Light Compact Administrator. “Our income eligible customers are being left behind in both the installation of solar PV and the electrification of their homes. We believe CVEO is a viable option to address this issue and would represent meaningful local action to address climate change.” While the Cape Delegation has not yet heard back from the DPU, efforts are continuing in the legislature to pressure them to approve similar programs. The Cape Light Compact has also appealed the DPU’s decision and court proceedings are ongoing. #### NAV $ (000)Target Allocation RangeActual Allocation % Month FY '22Calendar YTD 1 Year 3 Year 5 Year 10 YearSince InceptionGLOBAL EQUITY40,772,395 33 - 43% 40.3% 2.00 -0.91 -5.90 6.02 13.72 11.74 10.34 7.08 CORE FIXED INCOME14,673,370 12 - 18% 14.5% -3.06 -4.04 -6.24 -0.46 4.133.90 3.95 6.96VALUE ADDED FIXED INCOME6,655,237 5 - 11% 6.6% -0.23 2.81 -1.81 7.25 6.56 5.92 5.50 7.79 PRIVATE EQUITY17,368,698 12 - 18% 17.2% 2.66 30.56 4.15 49.93 35.81 29.30 23.27 16.55REAL ESTATE9,786,692 7 - 13% 9.7% 8.41 24.59 7.94 33.04 13.97 11.85 11.57 7.29TIMBERLAND2,928,825 1 - 7% 2.9% 1.53 8.37 1.58 12.50 5.29 5.306.14 8.16PORTFOLIO COMPLETION STRATEGIES8,221,508 7 - 13% 8.1% 1.60 2.50 0.85 4.87 4.79 4.344.84 4.44OVERLAY814,335 0.0% 0.8% -0.73 -2.72 -3.95 0.46 7.22 5.46 5.31TOTAL CORE101,268,798 100% 100% 1.71 5.87 -2.11 13.08 13.36 11.30 9.97 9.652.17 4.48 -1.77 11.07 12.40 10.60 9.17 9.95TOTAL CORE BENCHMARK (using private equity) 21.44 2.28 -2.09 7.06 9.69 8.75 7.97 9.62PARTICIPANTS CASH 123,659 0.01 0.06 0.03 0.08 0.78 1.19 0.73 3.46TEACHERS' AND EMPLOYEES' CASH58,114 0.01 0.06 0.03 0.08 0.77 1.17 0.722.32 TOTAL FUND101,450,571 1.705.85-2.1013.0413.3211.279.949.69PENSION RESERVES INVESTMENT TRUSTPeriods Ending March 31, 2022RATES OF RETURN (GROSS OF FEES)SUMMARY OF PLAN PERFORMANCEIMPLEMENTATION BENCHMARK (using short term private equity benchmark) 13 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 New State of the Art Technology at Brewster Recycling Center The Town of Brewster has installed state of the art license plate recognition software at the Brewster Recycling Center. We are now utilizing this technology to verify permit holders in place of physical Recycling Center stickers. Effective April 11, 2022, all Recycling Center permits purchased will be electronic. 2022-2023 Recycling Center permits will only be available via the mail-in program or online at www.brewster-ma.gov. Once your order is processed, your license plate will be entered into the database and will be valid for use from July 1, 2022, through June 30, 2023. Current resident Recycling Center permits remain valid until June 30, 2022. Office of: Select Board Town Administrator NOTICE: To view the posting date/time and materials related to agenda items, please visit the Cape Cod Commission’s official posting location at www.capecodcommission.org/meetingnotices Virtual Subcommittee Hearing CAPE COD COMMISSION A subcommittee of the Cape Cod Commission will hold a virtual public hearing on the following Project on Monday, May 16, 2022 at 5:00 p.m. At this meeting, the subcommittee will discuss the following Project and may vote to make a recommendation to the full Commission on its decision. The project is subject to review as a Development of Regional Impact (DRI) pursuant to Sections 12 & 13 of the Cape Cod Commission Act, as amended. Project: Cape Cod Hospital- Cancer and Cardiology Expansion (CCC No. 22003) Project Applicants: Cape Cod Hospital Project Location: 27 Park Street, Hyannis, MA 02601 Barnstable, Map & Parcel 342/039 & 342/001, Yarmouth, Map & Parcel 28/52.1 Project Description: Cape Cod Hospital proposes a redevelopment and expansion on the existing Hospital site, including the addition of four floors to the southwest corner of the existing Hospital and site improvements such as parking, stormwater management, and landscaping. Accounting for the removal of the former Whitcomb Pavilion, CC Medical Center, and a portion of the existing Hospital, the proposed net new floor area is 60,298 sf +/- Note: The hearing will be held virtually, with members of the subcommittee participating remotely, pursuant to Chapter 20 of the Acts of 2021, An Act Relative to Extending Certain Covid-19 Measures Adopted During the State of Emergency The public can join and participate in the meeting using one of the following methods:  • By clicking on the following zoom meeting link: https://capecodcommission.org/reg/join, passcode: join • Participants wishing to speak should click “Participants” icon on the lower toolbar and then click “Raise Hand” in the dialog box to notify the chair. • Calling in to (929) 205-6099 and entering meeting ID 967 5030 5211. Participants wishing to speak should press *9 to notify the chair. It is recommended that participants access materials in advance of the meeting.  Anyone wishing to testify orally will be welcome to do so. Written comments may also be submitted by email prior to the hearing to regulatory@capecodcommission.org. The DRI application and other project materials may be accessed for review at www.capecodcommission.org/ccc. 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. NOTICE: To view the posting date/time and materials related to agenda items, please visit the Cape Cod Commission’s official posting location at www.capecodcommission.org/meetingnotices Virtual Subcommittee Hearing CAPE COD COMMISSION A subcommittee of the Cape Cod Commission will hold a continued virtual public hearing on the following Project on Tuesday, May 17, 2022 at 5:30 p.m. (continued by the subcommittee from 4/12/22). At the hearing, the subcommittee will discuss the Project and may recommend approval of a draft development agreement to the full Commission. Project: 35 Scudder Residential Community (CCC File No: 20065) Project Applicants: Lennar Multifamily Communities, LLC Project Location: 35 Scudder Avenue, Barnstable (Hyannis), MA 02647 (Assessors Map 289 Parcel 110) Project Description: Proposed residential development of approximately 312 units with supporting improvements and amenities to be located on a portion of the property, which is currently occupied with a golf course Note: The hearing will be held virtually, with members of the subcommittee participating remotely, pursuant to Chapter 20 of the Acts of 2021, An Act Relative to Extending Certain Covid-19 Measures Adopted During the State of Emergency The public can join and participate in the meeting using one of the following methods:  • By clicking on the following zoom meeting link: https://capecodcommission.org/reg/join, passcode: join • Going online to www.capecodcommission.org/ccc and clicking on “Join Virtual Meeting.” Participants wishing to speak should click “Participants” icon on the lower toolbar and then click “Raise Hand” in the dialog box to notify the chair. • Calling in to (929) 205-6099 and entering meeting ID 967 5030 5211. Participants wishing to speak should press *9 to notify the chair. It is recommended that participants access materials in advance of the meeting.  Please join the virtual hearing at least fifteen minutes before it begins; please call (508) 362-3828 for assistance if you have any issues joining the meeting.  Anyone wishing to testify orally will be welcome to do so. Written comments may also be submitted by email prior to the hearing to regulatory@capecodcommission.org. The DRI application and other project materials may be accessed for review at www.capecodcommission.org/ccc. 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 CHARLES D. BAKER GOVERNOR KARYN E. POLITO LIEUTENANT GOVERNOR MIKE KENNEALY SECRETARY OF HOUSING AND ECONOMIC DEVELOPMENT Commonwealth of Massachusetts Division of Occupational Licensure Office of Public Safety and Inspections Board of Building Regulations and Standards 1000 Washington Street, Suite 710 • Boston • Massachusetts • 02118 EDWARD A. PALLESCHI UNDERSECRETARY OF CONSUMER AFFAIRS AND BUSINESS REGULATION LAYLA R. D’EMILIA COMMISSIONER, DIVISION OF OCCUPATIONAL LICENSURE TELEPHONE: (617) 727-3200 / 25224 FAX: (617) 248-0813 http://www.mass.gov/dpl/opsi May 6, 2022 Randall Bassett Building Department 2198 Main Street Brewster, MA 02631 RE: BUILDING CODE ENFORCEMENT OFFICIAL CERTIFICATION Dear Randall: This letter is to acknowledge receipt of your New Employee Report Form sent in announcement of your appointment to the position of Local Inspector for the Town of Brewster. The current three-year period will end December 31, 2024. Please keep in mind all those who are certified as a building code enforcement official shall maintain said certification by attaining at least forty -five (45) hours of continuing education credit for each three (3) year period following initial certificat ion. If you have any questions regarding this matter, please contact me @ 617-861-7233 or kimberly.spencer@Mass.gov. Very truly yours; BUILDING OFFICIAL CERTIFICATION COMMITTEE Kimberly Spencer Program Coordinator cc: Cynthia Bingham, Chair F. David Walters, Building Commissioner Marc LaPointe, State Building Inspector