Town Council - Ways & Means Committee

Braintree Town Council MEMBERS Joseph Reynolds, Chairman Committee of Ways & Means Julia Flaherty, Vice-Chairwoman One JFK Memorial Drive Elizabeth Maglio, Member Braintree, Massachusetts 02184 MINUTES Tuesday, May 9, 2023 A meeting of the Committee of Ways & Means was held via Zoom Webinar on Tuesday, May 9, 2023 at 5:00pm. Councilor Reynolds was in the Chair. Clerk of the Council, Susan Cimino conducted the roll call. Present: Joseph Reynolds, Chairman Julia Flaherty, Vice-Chairwoman (REMOTE) Elizabeth Maglio, Member Also Present: Margaret Laforest, Chief of Staff/Director of Operations Ed Spellman, Director of Municipal Finance James Arsenault, DPW Director Daryn Brown, Golf Director Crystal Huff, Town Solicitor Cindy DePina, HR Director Matt McCullough, Town Auditor/CLA Approval of Minutes • None Old Business • None May 9, 2023 Ways & Means Committee 1 of 13 New Business • 23 025 Mayor: FY2024 Operating Budget or take up any action relative thereto Motion: by Councilor Maglio to Take off the Table Order 23 025 Second: by Councilor Flaherty Roll Call Vote: For (3–Flaherty, Maglio, Reynolds), Against (0), Absent (0), Abstain (0) APPENDIX H 610 Golf APPENDIX F 151 Law 133 Finance Programs 610 Golf, Daryn Brown Daryn Brown, Golf Director stated the first half of the fiscal year has been going well. We have had very little rain days and our rounds are way up. Functions and Tournaments and Simulator business over the winter were all record setting. We would like to come back in the Fall and ask for a Supplemental for some repairs we have been putting off. FY24 Budget Increase Explanations 63001-7163001-511002 Department Head: This current position serves a dual role as both Head Golf Course Superintendent in charge of Golf Course Maintenance and the General Manager of the Facility. With the addition of the Food & Beverage business and winter indoor golf simulator business, an upgrade was warranted. A request for a re-classification of this position is currently awaiting Union approval. 63001-7163001-511004 Administrative Professional: Currently we split this Clerical Position with the Recreation Department 50/50. This position only processes payroll and invoices for the golf course. We are now a very busy year-round business, and we are exploring the idea of making this a full-time position. Up until 2008 this was a full-time position at the golf course that was eliminated due to budget cuts. 63001-7163001-512002 Part-Time Employees: We had another minimum wage increase this past January. Similar to other businesses, this past season we’ve had to raise our hourly pay rate for seasonal outside maintenance staff higher than minimum wage to attract and maintain a quality workforce. College students and retirees constitute the majority of this staff. There are about 8. 63001-7163001-517006 Pension Fund: This increase is based on the budget numbers that we receive from the Retirement Board. 63001-716001-530003 Data Processing: Now that BELD no longer provides our internet service, we have been forced to purchase Comcast Commercial Broadband services on a monthly basis. May 9, 2023 Ways & Means Committee 2 of 13 63004-7163004-511005 Labor/Custodians: This line account is for our AFCME union employees. The projected increase is based on anticipated cost of living wage adjustments once union contracts have been ratified. The Golf Course only has 3 full-time AFCME positions. 63004-7163004-546007 Fertilizer/Lime: The majority of this account is used to purchase all the fertilizer for the golf course. A bag of our most used fertilizer cost us $23.13 in August of 2020, and we paid $41.34 for the same bag of fertilizer in August of 2022. Fertilizer costs worldwide have dramatically increased. 63001-7163004-546007 Pesticides: As we continue to incorporate more organically based plant protectants into our programs, we need to increase this line account to cover the increased costs of those products. 63005-7163005-519007 Professional Staff Expenses: This line account covers all the Part-time seasonal staff for Pro Shop Operations such as Inside Pro Shop Staff, Starter, and the Rangers out on the golf course. Due to another minimum wage increase and our very busy indoor golf simulator business throughout the winter requires us to increase this line account. 63006-7163006-527003 Cart rentals: This line account is used to pay for the rental golf carts that we must bring in for large 120+ golfer tournaments. In 2019 we were paying $55 per rental cart and that price has been rapidly increasing for the past few years. For the 2023 golf season the rates have once again increased to $90 per cart. We are exploring the idea of adding an additional 15 golf carts to our current fleet of 59 carts which would negate the need to bring in additional rental carts, this all depends on availability. The golf course makes significant revenue from these large tournaments, and we already have a record breaking 14 of these tournaments scheduled for 2023. Daryn Brown stated we just received some new golf carts and we need gas for them. I probably should have asked for more in that line item. We will be pursuing electric carts in the future. There is a lot involved including being able to build a storage facility for those carts. Chairman Reynolds stated your revenue earnings are up 10.29 percent. Do you have a reserve account? Daryn Brown stated earnings above and beyond the budget stay in the golf course retained earnings account. That account is $246,000. Chairman Reynolds asked about the gas line item and that it is level funded from the previous year. What is the rationale to that? Daryn Brown stated I probably should have put more money into that account. I just really didn’t pay attention to that one when I was doing the budget. We may need to come back and ask for more funding for that depending on the usage of the golf carts and depending on the usage of our mowers. Chairman Reynolds asked if there is any debt on your books. Daryn Brown stated the simulators might have one more year to come off and a truck. Bonds have not been issued for 2022 and 2023 capital requests due to the items not being ready for delivery anytime soon. May 9, 2023 Ways & Means Committee 3 of 13 151 Law, Crystal Huff Crystal Huff, Town Solicitor explained under the direction of the Town Solicitor, the law department provides legal counsel to the Mayor, all Town departments, boards and commissions and the Town Council. Practice areas include labor and employment, discrimination/harassment, contracts, zoning, land use, construction, environmental issues, civil rights, tort liability, Charter/Ordinance interpretation, municipal finance, and ethics/conflict of interest. The Town Solicitor serves as a member of the Town’s negotiating team during collective bargaining, monitors all claims submitted by employees and members of the public, prosecutes and defends lawsuits for and on behalf of the Town, negotiates contracts on behalf of the Town, and various other legal responsibilities. More than 72% of the Law program is salary related and reflects the reorganization with the Mayor’s Office, whereby the Town Solicitor position has been separated from the Chief of Staff position, and correspondingly returned to the law department. Moreover, the law department anticipates filling the Assistant Town Solicitor position this fiscal year. Additionally, the program includes certain obligated costs like the legal research program and cell phone (purchased through BELD). Currently, most of the Town’s litigation is handled in house, rather than utilizing outside counsel at a higher hourly rate. For example, in FY23, the office has handled all land use matters and environmental appeals, several other appeals, protests, and ongoing litigation relative to the construction of the Petersen Pool/Rink Facility. Additionally, the office has been able to provide more substantive support to outside counsel when they are utilized. In FY23, the majority of legal services provided by outside counsel relate to the lawsuit involving E Street, LLC and the Superior Court Appeal of the 40B decisions issued by the Housing Appeals Committee. As a result, the Legal Services line has been level funded from FY23. The following is a summary of the remaining accounts: • 115101-542002 (Office Supplies) o Increased by $25.00. o Based on prior years’ spending. • 115101-573001 (Dues/Memberships) o Increased by one third. o This will cover bar dues for the Town Solicitor and Assistant Town Solicitor; membership in the Massachusetts Municipal Lawyers Association for the Town Solicitor and the Assistant Town Solicitor; 1 registration for the MMA; 1 registration for the Massachusetts Continuing Legal Education Annual Land Use and Environmental Law Conference, 1 registration for the Massachusetts Continuing Legal Education Annual Employment Law Conference. • 115101-576003 (Claim Settlements) o Level funded based on prior years’ spending • 01-15101-578011 (Law Books/Research) o Level funded based on contract price. May 9, 2023 Ways & Means Committee 4 of 13 Councilor Maglio asked about how the position of Town Solicitor shifted. Crystal Huff stated the Assistant Town Solicitor position is going to be filled as a part-time position. The Town Solicitor is a full time position and the Assistant Town Solicitor will likely be part-time projected salary at $50,000. Councilor Maglio asked how often you use outside counsel. Crystal Huff stated I use outside counsel on 3 cases right now. I oversee and supervise outside counsel so they are working under my direction on the specific litigation. Councilor Maglio asked how important are the conferences for you to do your job. Crystal Huff stated extremely important to keep up with land use and environmental law and employment law. Chairman Reynolds asked when you started as the full time Town Solicitor. Crystal Huff stated March 6, 2023 was the start date. Ed Spellman, Finance Director stated this position is paid out of the Assistant Town Solicitor line item and supplemented from the Mayor’s office staff line item. Councilor Maglio stated having the Chief of Staff and Town Solicitor positions combined always left some lack of clarity as to which source of expertise information was coming from. 133 Finance Programs, Ed Spellman Ed Spellman, Director of Finance explained my first accounting professor defined three basic financial operations that all businesses are run on. They are as follows: 1) Cash receipts 2) Cash disbursements 3) Payroll The Finance Division of the Town of Braintree is responsible for those operations and our three major customers are the public, the employees, and other departments. Major Changes in Finance FY 2024 Budget There were no changes to the number of staff in the Finance Division. The salary increases include only step increases as no contracts have been settled for FY 2024. Finance The consultant line traditionally funds the annual student activity account review, an annual retirement report needed for the Town and BELD and Housing Authority audits and an annual update of personal property utilities. This year we are decreasing the account because the Town has hired a full-time assessor no longer needing the part time temporary consultant in the Assessor’s Office. The budget includes the continued funding of the 9C Reserve Account (01-13301-578050) to help support any potential deficits later in the fiscal year. In order to reduce the amount of free cash required for supplemental appropriations, this line has been created to provide a source of reserve funding. This year May 9, 2023 Ways & Means Committee 5 of 13 we have increased the amount for costs related to Collective Bargaining Agreements for FY 2024 that have not been settled since all contracts expired 6/30/22. Once contracts are negotiated and signed, we will request the Town Council’s approval of the line item transfers to the move the funds from the reserve line to the various town line items impacted. The school department for FY 2024 have included funds in their budget for their FY 2024 salary increases. Accounting The salary lines reflect step increases and a longevity increase for the administrative clerical line and an increase. The copier line increase to the contract for an additional copier. The additional copier is for the replacement of the old copier and line printer in the Assessor’s Office. There is an increase in the copier paper line due to an increase in the cost of paper. Assessing The salary lines reflect a decrease in the Department Head line item by hiring a new Deputy Assessor starting at a lower step and increases for the administrative clerical line and a decrease in the longevity line. Information Technology This program funds the Town’s IT support, financial system (Munis), including implementation, maintenance, and training, as well as existing technology town wide, including website, Microsoft 365 and Microsoft Office. Consultant – This line covers the Town’s annual support contract with BELD for town IT (excluding the schools) support and service. This payment is part of a 3-year contract and reflects a $25,000 increase over FY23. Website – this line supports the civic plus, see click fix and page freezer programs. Office 365 - Supports town wide Office 365 G3 Licensing (SharePoint, Teams, Office Suite) and Email Users. This supports the current licensing and protects against technology vulnerabilities. Telephone - This supports the town wide telephone system excluding the schools. Maintenance - This the to cover the Munis annual maintenance contractual increase of 5% to support the Munis programs. Connect CTY - This supports the town Rave 911 which is the emergency communication system, and it was increased by 5.00%. Other Equipment This funding was increased to support the replacement of equipment town wide. General Insurance This program covers all the town property including all schools and liability insurance for the town, school and police. The increase is the result of three main items, first the additional of a New $86,00,000 South Middle School, Second, a projected 10% increase due to several major claims for the school department and a third an increase in the carrying value of several our buildings. May 9, 2023 Ways & Means Committee 6 of 13 Treasurer The salary lines reflect step increases for the treasurer and administrative clerical lines. Postage / Printing - There are increases to the postage and printing lines in conjunction with the printing and mailing of the tax bills. OPEB Liability – The funding has been decreased in the FY24 budget by $377,500. This amount is intended to be restored in the future as operations stabilize. Debt Principal This decrease of $1,133 is the projection of the FY 2024 general fund principal debt service the retirement of older debt and includes projections of the new debt to be issued in June. Debt interest This decrease of $92,526 is the projection of the FY 2024 general fund interest on debt service including the retirement of old debt and a projection of the new debt to be issued in June. Debt Exclusion This program was added to pay the new debt service costs for the $50,000,000 debt issued to date for the new South Middle School that was issued in November 2020 for a net interest cost of 1.99%. The increase is the new debt service costs for new school security debt service in conjunction of the debt exclusion for the school security item. Finance Department Overview Contract Administrator/Grant Writer Under the guidance of the Finance Director and Town Solicitor, the Contract Administrator/Grant Writer manages the procurement process for all Town departments. The Administrator provides technical support to departments for issues relating to compliance with Massachusetts procurement laws and best practices for drafting contracts. The Administrator ensures the smooth management of both the large and small procurement projects performed by the departments by setting reasonable and attainable procurement schedules, producing the procurement documents in a timely manner, publishing all required legal notices, conducting the bids and evaluations, preparing contract documents for signature, and maintaining complete procurement records. The Administrator has held an Massachusetts Certified Public Purchasing Official (MCPPO) Designation from the Office of the Inspector General of the Commonwealth since 2014. MCPPO designees must maintain their knowledge and skills and document continuing professional education when they apply to renew their designation every three years. The Administrator’s current designation is valid through December 31, 2025. The MCPPO program was created in 1997 to address a significant need to develop expertise and professionalism in public procurement. As well as learning about procurement, contracting, and ethics laws, participants receive practical recommendations to assist them in implementing best practices in their own jurisdictions. May 9, 2023 Ways & Means Committee 7 of 13 Recipients of an MCPPO designation have successfully passed three examinations, completed at least 60 hours of professional training, met experience requirements, complied with continuing education requirements, and received a CORI (criminal record) check. Municipal job postings often require the MCPPO designation. Additionally, the Administrator researches grant programs and writes funding applications. Serving as a liaison between Town departments and funding agencies, the Administrator assists project managers in writing grant applications, editing drafts for accuracy, completeness, clarity, and compliance with grant requirements. Upon award, the Administrator manages the grant procurement process and reviews expenditures and project status to ensure proper expenditures are made. Assessors The Board of Assessors and the Assessors Department primary responsibility is to annually determine the valuations for all real and personal property in the Town of Braintree according to Chapter 59 of Massachusetts General Laws under the oversight of the Massachusetts Department of Revenue (DOR). This is accomplished each year after full review of all property sales, analysis of income and expense data from commercial property owners as well as cyclical property inspections. Deeds are reviewed and entered into the database to update ownership as well as qualify sales for the analysis. After valuations have been certified by the DOR, New Growth is then submitted for approval. New Growth is new construction and other improvements/additions, subdivisions and condo conversions subject to taxation for the first time that are added to the Tax Levy outside of Proposition 2 ½. This New Growth is collected based on property inspections from building permits and subdivision plans. Under Proposition 2 1/2, the Tax Levy or amount to be raised through local taxation cannot exceed 2½% from the prior Fiscal Year plus New Growth (plus any override or debt exclusion) passed by the Town. This calculation is known as the Levy Limit. Once the values and New Growth have been approved by DOR, it is merged on their Gateway system with other reports completed by the Director of Municipal Finance and Town Accountant to determine a proposed tax rate to be voted on by the Town Council at the Annual Classification hearing. Once the Town Council votes at the annual classification hearing, all reports are then submitted to DOR for final tax rate approval. Property inspections are completed of all businesses in Town for Personal Property tax purposes. Forms of lists are sent out and reviewed for these valuations. The Assessor’s Office also handles any abatements, exemptions and deferrals related to property tax bills. Exemptions are available to qualifying Senior/ Widow, Veteran, and Blind persons under locally adopted DOR guidelines. Appeals are reviewed and decided by the Board of Assessors. Further appeals are defended at the Appellate Tax Board in Boston. The Assessor’s Office is also responsible for submitting all motor vehicle and boat excise tax bills to the Treasurer Collector’s Office and handling any abatements or exemption applications associated with those bills. The Assessors also maintain the historical Assessor Maps for all parcels in Town and help coordinate those maps and related data with the Engineering Department to provide the Town’s GIS Mapping System. Certified Abutters Lists are completed by the Assessor’s office to assist other departments, residents and property owners with permits, licenses, and hearings. The Assessing Office administers over 38,000 motor vehicle excise tax bills yearly. The office handles FOIA requests and various taxpayer requests daily. The office enters building permits and subdivision plan information on property record cards after they have been applied for. In addition, the Assessor May 9, 2023 Ways & Means Committee 8 of 13 administers certain Statutory Exemptions. M.G.L., Chapter 59, Section 5 provides for Statutory Exemptions for property used for charitable, benevolent, educational, literary, and scientific or temperance purposes. It also provides exemptions for property occupied by or for the benefit of religious organizations, houses of worship and parsonages. M.G.L. Chapter 61, 61A & 61B allows Assessors to classify property as either Forest Land, Agricultural Land or Horticultural Land, which provides a discounted credit for the time that the property is classified and used for such purposes. QUALIFICATIONS OF ASSESSORS (G.L. c. 58, § 1) The Commissioner of Revenue (Commissioner) may establish minimum standards for assessment performance, including the qualification of assessing personnel. G.L. c. 58, §1. 830 CMR 58.3.1. The Commissioner may conduct or sponsor the training programs required to meet those standards and require assessors to attend those programs. This guideline establishes the standard that assessors, as well as members of their staff who have valuation responsibilities, must meet to be qualified to perform the statutory duties of their office. GUIDELINES: Course 101, Introduction To Assessment Administration: Law, Procedures and Valuation, is the basic training program that the Division of Local Services (DLS) requires of local assessors. This course provides a basic knowledge of Massachusetts assessment law, administration, procedure, and techniques, including the income, cost and market approaches to property valuation. Assessors and their staff with valuation responsibilities must complete the online Course 101 modules and learning assessments (found within the DLS Gateway application) within one year of their original election or appointment. If elected or appointed prior to the effective date of 830 CMR 58.3.1 (September 16, 2022), Course 101 must be completed within two years. Paul Sullivan, MAA designation # 978, has been a MA Accredited Assessor for 21.5 years. The designation holders successfully complete a series of educational programs, pass exams, and agree to comply with a code of ethics. They adhere to high standards of professional practices. To maintain a designation, designation holders must complete 28 hours of continuing education, which includes 7 hours of USPAP every two years. Paul continually attends educational opportunities to maintain his designation. The Board of Assessors must take the Department of Revenue Course 101 in order to sign the Tax Rate Recapitulation Sheet for submittal to the Department of Revenue (D.O.R.) yearly. Accounting The mission of the Accounting Office of the Department of Municipal Finance is to protect the fiduciary interests of the Town by providing independent, timely oversight of the Town’s finances and to ensure that financial transactions are executed legally, efficiently, and effectively in accordance with Massachusetts General Laws. The Accounting Office is headed by the Town Accountant. The Accounting Office is responsible for the following general duties: 1. Examination of all books and accounts of those Town agencies charged with the responsibility of the custody or authority to expend Town funds. 2. Preparation and processing vendor and payroll warrants to the general ledger. 3. Reviews and posts cash receipts in general ledger as received. Monitors expenditures of all town funds; examines all department bills schedules and payrolls for appropriateness of expenditure and for accuracy and availability of funds before payment by Treasurer. 4. Maintains a complete set of financial records for all town accounts, appropriations, debts, and contracts; maintains a general ledger and journal for the recording of all transactions. Reconciles Treasurer's cash balance and receivables with General Ledger. May 9, 2023 Ways & Means Committee 9 of 13 At the close of the fiscal year the Town Accountant is responsible for the submittal of the combined balance sheet to the Department of Revenue (DOR). The balance sheet is the report that shows the Town’s financial position at the end of the fiscal year. It summarizes account balances of assets, liabilities, and fund equity and is used by DOR in calculating free cash. Subsequent to free cash certification, the Schedule A is completed. The Schedule A is a statement of revenues, expenditures, fund balances and other financing sources and uses. This report, prepared at the end of the year for the recently past fiscal year, is sent to DOR. The Town Accountant also provides financial data for the School Department’s End of Year Financial Report. In addition, the Town Accountant provides the financial data needed for the completion of the Annual Town Audit and the preparation of the Annual Comprehensive Financial Report (ACFR) and reporting to Federal, State, Local governments, bonding and banking markets. The Massachusetts Municipal Auditors' & Accountants' Association is to facilitate the development of closer relationships and better understanding among those concerned with municipal accounting and finance in Massachusetts and support the discussion and analysis of problems relating to municipal finance under the laws of Massachusetts and discover other objectives of mutual interest between Massachusetts municipal accounting officers. In March 1985 the Massachusetts Municipal Auditors’ and Accountants’ Association (MMAAA) established a Certification Program to provide a measurement of achievement for governmental auditors and accountants. The Program, which is purely voluntary and restricted only to members, is offered by the Association to advance the professionalism of its members. Members who pass both the Practical (Accounting) and Legal examinations and meet all of the educational and experience requirements are recognized as a Certified Governmental Accountant (CGA) by the Association. The examinations, which are very in- depth, test a member’s knowledge of municipal accounting and law. The examinations are held at the Annual School (usually at U-Mass, Amherst in March), and the certificates are awarded to those newly certified members at our Annual Meeting (usually at Cape Cod in June). In order to retain CGA status, one must be a continuous member of the Association every year, and attend the Annual School at least once every three years. Treasurer/Collector The Treasurer’s Office has 3 employees, 2 clerks are responsible for processing/maintaining the Town’s Payroll for approximately 1,600 employees (2,000 + in summer) on a Bi-Weekly schedule. The office verifies all departmental revenue turnovers are submitted, managing the “Direct Pay” health insurance for employees & retirees and collects and issues “One Load Permits” for the Recycling Center. The 3rd employee is the Treasury Accountant who balances all bank accounts each month based on the turnovers submitted by each department. After balancing all accounts, the Treasury Accountant submits the monthly revenue to the Town Accountant to post to the General Ledger. The Treasurer’s Office process tax titles for those that have a lien on property for non- payment of taxes, have tax lien sales, handle unclaimed checks, NSF checks, and pay Federal and State taxes on payroll. The May 9, 2023 Ways & Means Committee 10 of 13 office also files 941 & 945 paperwork for the Town and Braintree Retirement. Additionally, the Treasurer’s Office monitors bank stability and rating and move money to maximize safety, liquidity, and yield at all times. The Collector’s Office has an office of 3 clerks and the Assistant Treasurer/Collector. The Collector’s Office are responsible for mailing out Real Estate Taxes (12,000 plus 2 x a year), Personal Property Taxes (1,200 2 x a year), Excise Taxes (40,000 plus throughout the year) and Trash bills (12,000 once a year) for the Town and collect those payments. When received, the payments are turned over to the Treasurer on a weekly basis. The Collector’s Office assist residents with questions on bills and forms that are required to get an excise abated and with Tax Services, Attorneys, and Mortgage companies so they have correct information for payments. The Collector’s Office also process MLC’s for sales/refinances. The Collector’s Office works closely with the Recycling Department regarding Trash Cart delivery/pick up and with the Building Department on various permits requested by taxpayers. The Collector starts the process of a Tax Taking on those properties that have not paid their taxes and when filed give to Treasurer for either foreclosure or lien sale. The Treasurer/Collector belongs to the Mass Collector/Treasurer’s Association which helps keep the Treasurer and Collectors up to date on Laws etc. within the Commonwealth. In 1982, the MCTA started a “Certification” program for Collector/Treasurers. Each year there is “Annual School” held at UMass Amherst, for classes to obtain certification (takes 3 years) then a test. Certified Treasurer and Collector’s (certification renews every 5 years) must take special classes to keep their certification (either June or Annual school) and must go 3 out of 5 years. The Association has also opened it up for Assistants to become certified, which was not done in the past. Councilor Maglio stated I never knew the Grant Writer position was in Finance. I always thought it was in the Mayor’s office. I appreciate the list of some of the grants and amounts that have been awarded. Is it possible to get award dates and when they will be used by and when they need to be spent by. Are these included in our revenue projections? Ed Spellman stated most of these are for capital projects or specific equipment so they’re not included in our general operating revenue/budget. Councilor Maglio asked about the “me too” clause when unions negotiate. Ed Spellman stated all contracts expired June 30, 2022 so Fiscal 23 we had no contracts in place and that is why we had set up the salary reserve. If all contracts get signed and settled then next year when we go to budget FY25 the Departments will budget the contractual increases in their budgets in their individual employee line items. There won’t be a need to carry a salary reserve line forward. Generally every three years it is what happens. Councilor Maglio stated some unions have settled and some are still negotiating. When those still negotiating settle at a higher amount the unions who previously settled will also get a bump. Ed Spellman stated that is my understanding. HR is the one that works in negotiating the contracts. Chairman Reynolds asked about the grants. There are certain grants we are required to match. This matching amount is from the general funds or free cash? Ed Spellman stated yes that is correct. Chairman Reynolds asked for a list of any grant that required a matching source from the town. May 9, 2023 Ways & Means Committee 11 of 13 Chairman Reynolds asked why an increase in the Advertising line item. Ed Spellman stated we used to be able to advertise in the Braintree Forum but now need to use the Patriot Ledger and there is a significant increase in price in that advertising. Chairman Reynolds asked about PC purchase line item that has not been spent of $10,000. Ed Spellman stated yes towards the end of the fiscal year we will use those funds to purchase additional PCs or equipment. Chairman Reynolds asked about no funding this year to OPEB (Other Post Employment Benefits). Ed Spellman stated no. It is primarily for health benefits but also for retiree health care. Chairman Reynolds asked about $57,000 for a lease. What is that? Ed Spellman stated we pay for the lease of two modular classroom buildings. It is within the finance program. They were at South and are now over at Flaherty and at some point they will be used for classroom space there. Councilor Flaherty left the meeting at 6:45pm Motion: by Councilor Maglio to Table Order 23 025 to the next Committee of Ways & Means meeting Second: by Councilor Reynolds Vote: For (2– Maglio, Reynolds), Against (0), Absent (1 - Flaherty), Abstain (0) • 23 026 Mayor: FY2024 Budget – Community Preservation Committee or take up any action relative thereto (Presented by Planning Director Melissa SantucciRozzi on May 16) (Tabled to May 16) • 23 027 Mayor: FY2024 Budget - Continuation of Revolving Funds or take up any action relative thereto (Revolving Accounts on the date Department Head presents Budget) 5/4 Library® 5/9 Golf® 5/10 Department of Public Works® - Recycling 5/16 Dept. of Elder Affairs® 5/16 Municipal Licenses & Inspections® 5/17 Education® Motion: by Councilor Maglio to Take off the Table Order 23 027 Second: by Councilor Flaherty Vote: For (3–Flaherty, Maglio, Reynolds), Against (0), Absent (0), Abstain (0) May 9, 2023 Ways & Means Committee 12 of 13 Daryn Brown stated the Golf Revolving Fund covers the purchase and sale of merchandise and also covers lessons and clinics. We would pay our instructors out of the revolving fund. We are asking to raise the level we are allowed to spend to. The Food & Beverage is also a revolving fund. The Food & Beverage Manager is full time with benefits paid an M15 “D”. Councilor Maglio asked if the Food & Beverage manager is a full time full year position? What kind of restaurant activities are there in the winter vs the season? Daryn Brown stated the restaurant is open more hours in the winter with the simulator golf season. We are open 7:30am to 10:30pm during the winter. The revenue they made was very good. She also does small functions during the winter too. Motion: by Councilor Maglio to Table Order 23 027 to the Committee of Ways & Means meeting on May 10, 2023 Second: by Councilor Flaherty Vote: For (3–Flaherty, Maglio, Reynolds), Against (0), Absent (0), Abstain (0) It was unanimously voted to adjourn the meeting at 6:53p.m. Respectfully submitted, Susan M. Cimino Clerk of the Council Documents provided for Meeting • 23 025 Mayor: FY2024 Operating Budget or take up any action relative thereto • 23 026 Mayor: FY2024 Budget – Community Preservation Committee or take up any action relative thereto • 23 027 Mayor: FY2024 Budget - Continuation of Revolving Funds or take up any action relative thereto May 9, 2023 Ways & Means Committee 13 of 13