MMA Policy Committee on Personnel and Labor Relations Best Practice Recommendation: Managing Other Post-Employment Benefit (OPEB) Liabilities BEST PRACTICE:

 Take necessary steps to modernize benefit structures and implement pre-funding options to effectively mitigate and manage Other Post-Employment Benefit (OPEB) liabilities. This includes using the authority that localities have under state law to change retiree health plan contribution ratios and plan design elements, and investing funds in a reserve account to pre-fund the OPEB liability for current and future retirees. Cities and towns face a $30 billion liability for their Other Post-Employment Benefits. Under current law, eligibility for benefits is quite generous. In most cases, employees qualify for health insurance for themselves and their dependents for life if they work as few as 20 hours per week for 10 years and are 55 years of age.
Access to this level of retiree health benefit has left cities and towns with a liability far larger than their pension liability, with bond rating agencies and the federal government taking notice. In the absence of statewide legislation, there are several actions that cities and towns can take to manage their OPEB liability. It is important to regularly review and consider a wide range of options to make changes to health insurance as an opportunity to manage OPEB costs. Cities and towns should be creative, and consider measures such as increasing new hire contribution rates, making meaningful plan design changes, and engaging in conversations with active employees about setting money aside to fund their future benefits. Similarly, under state law (recently affirmed by a Supreme Judicial Court decision), cities and towns may change the contribution rate for retired employees without engaging in collective bargaining. If municipal retirees are paying less than 50 percent of the premium, or have the same or lower contribution rates as active employees, it may be worth considering a change. On the funding side, there are a handful of steps municipalities can take to begin funding their liability. In order to have all of the information and have all parties be on the same page, it is first important to conduct the required actuarial analysis every two years, as well as to have an agreed-upon reserve or financial policy. Once the size of the liability is agreed upon, municipalities should consider funding their normal costs each year. Cities and towns are encouraged to use savings from changes in health insurance, such as using Municipal Health Insurance Reform, to fund their Annual Retired Contribution (ARC). This would at least fund OPEB obligations from this point Managing Other Post-Employment Benefit (OPEB) Liabilities – continued forward at their annual cost. Additionally, cities and towns are encouraged to begin to pay the normal cost for new employees immediately from the date they are hired. If financially feasible, this could eventually be expanded to existing employees. Finally, it is a best practice recommendation that communities establish an irrevocable trust through Chapter 32B, Section 20 of the Massachusetts General Laws, and use a meaningful and recurring revenue stream to fund the trust (such as a portion of the local-option meals tax, local-option lodging tax, or other local revenue source). Communities are encouraged to use an irrevocable trust rather than a stabilization fund. This ensures the money is earmarked for OPEB and is segregated from other municipal responsibilities. Similarly, it is worth weighing the pros and cons of managing the funds locally or investing through the State Retiree Benefits Trust Fund (SRBTF), an option now available to municipalities. These best practices will allow cities and towns to manage the costs of retiree benefits and begin to pre-fund their OPEB liabilities.

Not popular with some folks, especially town employees, but if you wish to keep the ship afloat, something has to change. Especially with a 50 million dollar debt soon to be on the books. Remember this when you see, read about or hear anything about new job descriptions and or job title changes, because that usually equals an increase in pay and other things. If you want this, fine, but if you do not or you do not feel you can afford it, you need to show up, you need to vote accordingly and to do that, you have to take the time, you have to make the time to vote.

Jeff Bennett

MMA Policy Committee on Municipal and Regional Administration Best Practice Recommendation: Sharing Municipal Services BEST PRACTICE: Evaluate opportunities to save money and improve local government services by sharing municipal service delivery with other cities, towns and governmental entities. This could include equipment-sharing arrangements, contracts for sharing municipal and school services, and group purchasing. Collaboration could take the form of intermunicipal agreements (IMAs), contracts, special acts, or the formation of districts or regions. Cities and towns across the Commonwealth routinely look for opportunities to lower costs and improve local services by sharing services or equipment with other municipalities, regional organizations, or state government. These agreements offer substantial savings and efficiencies, yet should be framed so that all participating communities have common understandings, goals and commitments. Examples include: • Adopting a shared services model for underutilized capital equipment via an inter-municipal agreement, such as having one community purchase a sewer flusher truck and renting it to surrounding communities to significantly offset the purchase cost. • Sharing a Veterans’ Services Officer among municipalities, with rotating office hours at community or senior centers. • Forming a Regional Housing Services Office to monitor affordable housing compliance and other housing opportunities more broadly than in a single community. The Government Finance Officers Association (GFOA) suggests that inter-municipal agreements should include provisions that establish the legal basis of the agreement, specific provisions for service delivery levels and performance measurement, a structure for governance, finance and dispute resolution, and a time period.

Look at how much was spent by Templeton taxpayers on dispatch last year and then check on how much, if any, that will go up in the next budget.

Jeff Bennett

By Jonathan Phelps
Daily News Staff

HOPKINTON – It’s a rare move: A town or city voting to reduce the amount of money that can be raised by property taxes, according to state data.

This is known as an underride of Proposition 2-1/2, which permanently reduces a community’s tax levy limit. Many cities and towns pitch overrides, which raise the tax threshold for operating and capital expenses.

Hopkinton could be the next to join 13 towns – of the 351 communities in the state – to pass an underride since 1988, according to the state Division of Local Services.

Selectmen voted 4-1 last week to bring a $1.25 million underride before voters at the annual town election on May 19. It will require a majority vote to pass.

However, property owners should not expect to see lower tax bills if the underride passes. Those bills might not rise as much if the underride vote is successful. 

The maximum amount of taxes Hopkinton is allowed to raise under Proposition 2 1/2 – the levy limit – is about $55.6 million for next fiscal year. The town is using only $53.9 million of that amount, meaning the town has an excess levy amount of $1.7 million.

The board has proposed to draw the underride from that excess levy amount, not the town’s operating budget.

Proposition 2 1/2 was enacted in 1980. The town's most recent override was in 2006 for $1.9 million, according to the data.

The largest underride amount in the state was in Plymouth in 1995 for $2 million, and the smallest amount of $10,833 in Gill in 2004.

The most recent underride vote was in West Newbury in 2012 reducing real estate and personal property taxes by $180,000. The town also approved another underride for $170,000 in 2011, according to the data.

Williamsburg has also passed two underrides, the first in 1997 ($51,580) and again in 2001 ($35,407).

Other towns that have adoped underrides: Ayer, Dennis, Groveland, Holland, Lancaster, Orleans, Sandwich, Shelbourne and Upton.

Hopkinton’s proposed $1.25 million amount would be the second highest if approved by voters next month, according to the data. The next highest was just over $1 million in Lancaster in 2003.

Hopkinton Selectman Chairman John Mosher voted against the $1.25 million figure, but supports the concept. He recommended an underride of $800,000.

"Over the past four years, we’ve taken a methodical approach to ensure responsible long-term planning while making sure immediate needs are met," he said. "I would have liked to see an $800,000 underride because it reduced our excess levy capacity in half and then spend the next year looking at a policy regarding our excess levy capacity."

The Appropriation Committee recommended the underride be between $800,000 to $1 million, said Mike Manning, chairman of Appropriation Committee. There were concerns about the possible need for an override in fiscal 2016 if the amount were too high, he said.

"We weighed the different options," he said. "It is what we were comfortable with. It gave us a cushion."Manning cautioned that the underride does not mean there will be lower taxes for homeowners, but rather reduces the amount in which taxes can be raised in the future.

Details on the underride will be presented at Town Meeting as a non-binding measure.

Selectman Brian Herr said the $1.25 million figure is a significant reduction of the excess levy, but gives the town some flexibility.

"From my seat on the board we didn’t save the money to spend it at a future date," he said. "We saved the money to keep it in the pockets of the taxpayers."

He said he believes the Appropriation Committee is being conservative based on assumptions of budget projections.

Jonathan Phelps can be reached at 508-626-4338 or jphelps@wickedlocal.com. Follow him on Twitter @JPhelps_MW.

posted for informational purposes only

Jeff Bennett

Division of Local Services

Municipal Databank/Local Aid Section

Underrides

Proposition 2½ allows a community to reduce its levy limit by passing an underride.  When an underride is passed, the levy limit for the year is calculated by subtracting the amount of the underride.  The underride results in a permanent decrease in the levy limit of a community because it reduces the base upon which levy limits are calculated for future years.

A majority vote of a community's selectmen, or town or city council (with the mayor's approval if required by law) allows an underride question to be placed on the ballot.  An underride question may also be placed on the ballot by the residents using a local initiative procedure, if one is provided by law.  Underride questions must state a dollar amount and requires a majority vote by the electorate.

For more information on levy limits, override, underride, capital and debt exclusions.  Please view the links under key terms.

Massachusetts Department of Revenue Jeff Bennett

It was entertaining to be at tonight's selectmen meeting and watch the superintendent of schools tell the members of the select board what motions had to be made, who had to sign documents and how the information would flow. I thought this was a town project with contracts between the town and other entities and I always thought it was the selectmen who dealt with this. They are after all, elected and they should not only be aware of these things, but they should be out in front of them. One other item was selectmen Brooks asked for central purchasing to be put on the agenda for the next meeting, which is kind of funny, as I tried to get that moving a couple of years back and she was pretty much silent on the matter. Now maybe we will see how much, if any, this will or can save the taxpayers, which is better late than never at all.

Jeff Bennett

MSBA accepting school building proposals

January 14, 2016

The Massachusetts School Building Authority is now accepting Statements of Interest for consideration in 2016.
 
Submitting an SOI is the critical first step in the MSBA’s program for school building construction, addition/renovation, and repair grants. It allows districts to inform the authority about deficiencies that may exist in a local school facility and how those deficiencies inhibit the delivery of the district’s educational program.
 
The SOI closing date for districts submitting for consideration under the Accelerated Repair Program (ARP), which is primarily for the repair and/or replacement of windows, roofs and/or boilers in an otherwise structurally sound facility, is Feb. 12.
 
The SOI closing date for districts submitting for consideration under the CORE Program, which is primarily for projects beyond the scope of ARP, including extensive repairs, renovations, addition/renovations, and new school construction, is April 8.
 
The MSBA is continuing with the process introduced last year by which districts will be able to assign their own district user access to the MSBA’s SOI System. Superintendents will be asked to complete a District Access Form, which is available on the MSBA’s website.
 
For more information, visit www.massschoolbuildings.org/building/2016_SOIs or call Diane Sullivan at (617) 720-4466.

Gov. Baker announces 4.3% increase in main local aid account

January 22, 2016

Warmly received by 900 local officials from across Massachusetts, Gov. Charlie Baker announced at the MMA Annual Meeting this morning that cities and towns would receive a 4.3 percent increase in discretionary local aid under the fiscal 2017 state budget bill that he plans to file next week.
 
Chapter 70 education aid would increase at a much lower rate of 1.6 percent.
 
Unrestricted General Government Aid would increase by $42.1 million over the current year, to $1.02 billion, fulfilling the governor’s promise to increase the account at the same rate as the growth in state revenues.
 
Chapter 70 would increase by $72.1 million, to $4.58 billion.
 
The modest increase in Chapter 70 fulfills the state’s commitment under the current formula, but does not begin to implement the recommendations of the Foundation Budget Review Commission, which concluded its work last fall. The MMA will be advocating for the commission’s recommendations, which recognize the inadequacy of the current formula, particularly with regard to special education and school personnel costs.
 
The administration distributed a printout with the Chapter 70 and UGGA numbers for each city, town and regional school district, but it was not clear what the budget would provide for Chapter 70 per pupil minimum aid.
 
The governor also said his administration would soon file a bill to provide $200 million in fiscal 2017 for the Chapter 90 local road and bridge program. He added that his administration will soon file an economic development bill including a reauthorization and $10 million expansion of the MassWorks program, boosting funding for the multi-faceted program to $85 million.
 
The governor said his budget will include funding for state and local police to expand efforts to address drug trafficking in medium-sized cities.
 
The governor spent half of his 20-minute speech on his “municipal modernization” bill, urging local officials to show their support for the package on Beacon Hill.
 
“We think you have done a lot of important work to help us craft a bill that can make life far better, less complicated, more effective and more efficient,” he said. “Now we need to make the sale to the folks in the Legislature so they can see the value and power and importance of this.”
 
“The whole idea here was to update a lot of obsolete laws and statutes and regulations that are currently in place and to basically accept the fact that it’s 2016 now, not 1916. And many of the laws and the rules that have been on the books for anywhere from 30 to 40 to 50 to 100 years probably ought to get reconsidered at this point in time.”

The ship has sailed; ready for high winds and heavy seas.

No that it has already been reported work will begin this summer on the new school and the money for this will most likely come from a BAN or bond anticipation note, other words, short term borrowing in one year periods and yes, this costs money thru interest rates and this is the method used until probably 2019 when the long term bond (s) will be issued to pay for this 47 million dollar project. No one can say for certain, but there is a high probability Templeton will have a bond rating by then. What will it be will remain a mystery, though it is likely a good bet it will be a low one such as A or A1 and that will be that. I  think if you look at the laws, the town has a legal right and authority to borrow money to build a school. They certainly have a town meeting vote and a ballot vote to back it up.

Jeff Bennett

TO: Athol Board of Selectmen FR: Shaun A. Suhoski, Town Manager RE: Town Manager Report DT: December 15, 2015 Dear Board: Please see the following update for your meeting tonight. School and DIF Bonding: Attached please find estimated 20- and 25-year amortization schedules for the $7.0 million elementary school debt-excluded bond and a 20-year schedule for the $1.9 million (after $1M MassWorks grant) DIF financed water line and booster station expansion projects. These will be bid to retire temporary notes in March 2016. Based upon all available information, it appears that a standard 20-year term for both the school building project, and water infrastructure project, will be the most manageable in terms of tax rate impact (estimated increase of $1.30 per thousand), annual debt service payments and a savings of $929,600 in estimated additional interest costs over a 25-year term for the school. 

Not sure if this was looked at in Templeton, but apparently it was in Athol and that is the projected savings, so it appears that a 28 year bond for Templeton new school will cost the taxpayers an extra million or so dollars.

According to records for Athol, back in 2013, they planned to apply for a loan at 4.50% interest for a principal amount of $16,279,743.00 (total project estimate of $43,931,363.00, with a reimbursement rate of 62.94% from MSBA.) Annual payments total $1,085,857.19 with a total pay back amount of $27,146,429.68.

Athol tax rate back in 2013 was $15.48 and for 2016 it is $19.83 so you can now look at two close towns who both have school bonds coming due and you can see the rise in the tax rate which is more than the per thousand rate each town projected to cover the debt exclusion.

Jeff Bennett

Another recurring theme from prior years: Tax overrides as well as new development helped boost average tax bills well above the mystical 2.5 percent threshold in many communities. Most Massachusetts residents assume the state's Proposition 2 1/2 legislation from the '80s prohibits communities from raising a town's levy or average tax bill by more than 2.5 percent on a year-over-year basis. But it doesn't.

So brace yourselves, residents of Barre, because your average bill is about to jump 17.2 percent. Another five communities are in for hikes above the 10 percent mark, while 74 will increase by more than 5 percent. 

enjoy,

Jeff Bennett

MSBA Board Approves $22.9M Grant for New Templeton Center Elementary School

November 18, 2015

State Treasurer Deborah B. Goldberg, Chair of the Massachusetts School Building Authority  (MSBA), and MSBA Chief Executive Officer Maureen Valente today announced that the MSBA Board of Directors voted to approve a grant of up to $22.9 million for the new Templeton Center Elementary School. One of the next steps is for the District and the MSBA to enter into a Project Funding Agreement, which will detail the project’s scope and budget, along with the conditions under which the District will receive its MSBA grant.

“Upon completion, the new school in Templeton will provide a 21^st century learning environment for area students,” Treasurer Goldberg said. “Our goal is to create the best space to deliver the district’s educational commitments and goals.”
 
The new 92,735 square-foot school will be built based on a design enrollment of 580 students in Kindergarten through grade 5. The MSBA will contribute 63.11% of eligible costs toward the project, for a total grant of up to $22,928,897. The current school was built in 1942 and suffers from deficiencies in major building systems including mechanical, electrical, plumbing and windows.
 
“The new Templeton Center Elementary School will replace an aging building with a modern learning facility,” stated Chief Executive Officer Valente. “Students will soon have a beautiful new space which will undoubtedly enhance and improve their ability to excel in the classroom.”
 
The MSBA partners with Massachusetts communities to support the design and construction of educationally appropriate, flexible, sustainable and cost-effective public school facilities. Since its 2004 inception, the Authority has made over 1,650 site visits to more than 250 school districts as part of its due diligence process and has made over $11.7 billion in reimbursements for school construction projects.

The above was copied from MSBA website and in a recent Gardner news story, the grant amount is listed at 22.7 so question is has Templeton lost 200 thousand dollars already or is that a typo?

Jeff Bennett

As a refresher from past information I have "published" in the past, here is a part of 963 CMR 2.00
CMR = Code of Massachusetts Regulation.




(3) School Building Committee. (a) The Eligible Applicant shall formulate a school building committee for the purpose of generally monitoring the Application process and to advise the Eligible Applicant during the construction of an Approved Project. (b) he school building committee shall be formed in accordance with the provisions of the Eligible Applicant’s local charter and/or by-laws and it is recommended that the city, town, regional school district, or independent agricultural and technical school make a reasonable effort to include one or more of the following individuals: the local chief executive officer of the Eligible Applicant, or, in the case of a town whose local chief executive officer is a multi-party body, said body may elect one of its members to serve on the school building committee; the town administrator, town manager, or city manager, where applicable; at least one member of the school committee, as required by M.G.L. c. 71, § 68; the superintendent of schools; the local official responsible for building maintenance; a representative of the office or body authorized by law to construct school buildings in that city, town or regional school district, or for that independent agricultural and technical school; the school principal from the subject school; a member who has knowledge of the educational mission and function of the facility; a local budget official or member of the local finance committee; members of the community with architecture, engineering and/or construction experience to provide advice relative to the effect of the Proposed Project on the community and to examine building design and construction in terms of its construct-ability.

So if somewhere along the line you were told or you feel you were led to believe that it is a requirement to absolutely have a superintendent on the school building committee, you were lied to, in my opinion, if we are to rely on and believe the above mentioned CMR. It clearly states, "it is recommended to make a reasonable effort" and you can see the law only requires one member of the school committee to be appointed to it. You can of course read the entire 963 CMR 2.00 for yourself by way of google.

Jeff Bennett

State of Templeton spending:

This is not a case for or against anything, it is just the facts.

So far, the proposed budget for the upcoming fiscal year which begins July 1, 2016 (FY 17), the largest expense item is for education/schools at $6,236,480.00 for both Monty Tech and NRHS. That is followed by a combined insurance, retirement and town buildings followed by public safety, DEBT and highway.

With the total cost estimate to operate the entire Town at $7,459,822.00, you can see the already large chunk of money Templeton contributes to schools "for the kids." What will the additional debt contribution be for the new school is anyone's guess, as has been reported, the most MSBA will contribute is "up to 22.9 million dollars. That is not guaranteed money because it is only a maximum dollar figure, it could be less as that is always an ongoing evaluation as to what dollar amount will be covered or not by MSBA. That is why the Town, as in you, have to borrow the entire cost estimate of the project. When the bills come due and if you did not take time to vote at the ballot or Town meeting, that would be the time to look in the mirror and ask yourself why the hell I did not take time to attend and vote. The bill still has to be paid but perhaps it will be a wake up call to take the time and participate.

Jeff Bennett

By Anna Burgess, aburgess@sentinelandenterprise.com

UPDATED:   12/04/2014 06:32:22 AM EST0 COMMENTS

ASHBURNHAM -- Residents will be paying an average of almost $500 more next year on their tax bills, due to a tax-rate increase from $19.83 to $22.28.

At the Board of Selectmen meeting on Monday night, the Board of Assessors presented their plan to up the tax rate for fiscal 2015. Ashburnham has always had a single tax rate for residents and businesses, unlike some larger cities in Massachusetts, and this will not change. What is new this year, according to Board of Assessors member Donna Burton, is the amount at which the rate will increase.

"It's gone up a little bit more than normal," Burton said. "Usually the impact on an average bill (from year to year) is about $200, and this time it's gone up almost double that."

In part because the average single-family home in town is valued relatively low compared to other communities in the state, at $201,657 for fiscal 2015, the tax rate is one of the highest in Massachusetts. Based on this $201,657 valuation, the average Ashburnham family will be paying an estimated $4,493 next tax season, a $496 increase from this year.

The rate, Burton said, is going up "basically because of the brand new Briggs Elementary School."

The new tax rate yet isn't finalized yet, she added, but only because the state has yet to sign off on it.

"We didn't set the tax rate yet because the Deparment of Revenue didn't certify it yet," she explained. The certification is pending, and once it is final, the selectmen just have to vote to approve the new rate.

Information from Ashburnham Assessors office shows the tax rate in 2008 at $12.93 per thousand and in 2012 at $18.34 per thousand. This is a Town that recently built a new school with MSBA.
This is not a for or against a new school, rather just an example shown as to what can happen as a result of a new school. Consider that there is also a 2 1/2% yearly increase in levy limit as well as revaluation every three years, unless the law is changed to every five years. This is information available to every voter and or taxpayer in Templeton. I do not believe there are any real fortune tellers out there but I do not expect any tax bill to be going down anytime soon in Templeton. You can contact the Templeton Assessors office to check on the next revaluation year, how that works as well as how the tax rate is determined. That is part of your government and you should use it.

Jeff Bennett

Items of interest;

It was a wonderful sight today as i looked out the window to see a Town loader going down the road plowing. Only thing was it was one of Templeton's old loaders, the ones that we were told were worn out and needed to be replaced. Seems like another con job just like the excavator.

A new contract being discussed at Town hall involving union 39 which covers the highway department  makes one wonder what goodies will be involved in this one. More new boots, coats, shirts, etc. You know, because we work for the town and we are entitled. Just like office help emailing about what is the plan, it is snowing out and we should have the day off with pay because it is snowing out, in New England in the winter time. Think about that when you are going into work on a day with the snow flying and the wind blowing or as you write out your tax bill. The job of government is to provide service (s) and how do you provide service if you close up when it snows a bit. How about Christmas on a Friday and you get Monday off with pay?

At the last selectmen meeting, the Town Administrator passed out some information concerning some kind of financial award. It sounded like it was for an entity having a good plan in place as well as good financial practices in place. How about if we just get one audit completed. It was stated that with this award you may be able to attract quality people for certain positions. Here I thought we have all been told that we now have a quality financial team in place.

I was curious about the senior legal assistant position in the selectmen's office, recently mentioned in an article in the Gardner news, as I do not remember Templeton having a legal department nor Kate Meyers ever having the title of senior legal assistant.

Jeff Bennett

While the specific role of the selectman varies from town 
to town, all boards of selectmen have at least four 
important powers under state law: the power to sign 
warrants for the payment of all town bills; the power to 
make appointments to town office; the power to hire 
professional administrative assistance and town counsel; 
and the power to prepare the town meeting warrant. 

/. The power to sign warrants for the payment of all 
town bills. The town treasurer may not issue a single check 
unless a majority of the board of selectmen sign a warrant 
of authorization (MGL 41:56). This affects the town's 
payroll as well as every provider of goods and services. 
Other boards, committees, department heads, and town 
officials may approve whatever payrolls and bills they wish, 
and certainly they should be required to do so before the 
warrants come to the selectmen, but the bills cannot be paid 
until the selectmen sign off on them. 

At last night's selectmen meeting, the Town Administrator indicated an audit of FY2013 may begin by the end of this month. It seems the Town Accountant rather than the Treasurer/Collector is preparing the debt schedule. Looking at many resources, the debt schedule among other items are the duties of the Treasurer. It would seem to be a better idea to have the Town Accountant to be working on town financial records to be ready for any audits that may begin sometime soon. I believe the Town transferred money at a special town meeting back in November to pay for additional help for the accountant to get these records completed so an audit may happen. Of course money was also transferred from a one time funding source to be put into an account for recurring expenses. This indicates to me we have not learned lessons from past mistakes.

Jeff Bennett

2017 OPERATING BUDGET View in OneDrive This link should take you to first draft of Templeton next budget. You should be able to click on tabs and view all the proposals. Jeff Bennett

Massachusetts General Law
chapter 42, section 35

Bond of Treasurer; duties

Section 35. Every town treasurer shall give bond annually for the faithful performance of his duties in a form approved by the commissioner of revenue and in such sum, not less than the amount established by said commissioner, as shall be fixed by the selectmen or the mayor and aldermen, and if he fails to give such bond within ten days after his election or appointment, or if within ten days after the expiration of said bond or any renewal of said bond he fails to file a renewal thereof, the selectmen or the mayor and aldermen shall declare the office vacant and the vacancy shall be filled in the manner prescribed by section forty or sixty-one A, as the case may be. He shall receive and take charge of all money belonging to the town, and pay over and account for the same according to the order of the town or of its authorized officers. No other person shall pay any bill of any department; provided, however, this provision shall not prohibit the treasurer from paying such bill by the use of bank treasurer's or cashier's check. He shall have the authority given to an auditor by section fifty-one, and shall annually render a true account of all his receipts and disbursements and a report of his official acts. The bond required herein shall cover the duties of the treasurer with respect to trust funds and funds of retirement systems which are in his custody by virtue of his office, and any such funds, for the purposes of said bond, shall be deemed to be public funds.

Section 36. He may in his own name and official capacity prosecute actions upon bonds, notes or other securities given to him or to his predecessors in office; and unless otherwise provided, he or the chief or superintendent of police or other police officer of the town may prosecute for trespasses committed in or on any public building or enclosure belonging to or within the town. If a public building or enclosure is owned in part by the town and in part by the county, such prosecution may be instituted by the treasurer of either the town or the county.
Jeff Bennett

Only the treasurer can sign checks to pay the town’s bills. The treasurer, however, cannot release any funds until the warrant is prepared by the accountant and approved by the selectmen or, in some towns, the town manager or administrator. This role of the board of selectmen affects the town’s payroll as well as its providers of goods and services. Other boards, committees, department heads and town officials may approve whatever payrolls and bills they wish—and certainly they should be required to do so before the warrants come to the selectmen—but the bills cannot be paid until the selectmen and town accountant sign off on them. Selectmen should rely on department heads to monitor day-to-day spending and make recommendations, but the power to delay or veto expenditures gives the board an important role in overseeing the operation of the town.

The above is from the most current Handbook for Selectmen.

Jeff Bennett

It may be time to ask the Board of Selectmen if a majority are making it in to sign the warrant so the Town's bills get paid. One of the interesting items on the Town budget under new initiatives is an increase in salaries in the BOS office and the reason given is "upgrades." One thing that was discussed at a selectmen meeting was creating the position of assistant town administrator so a new title and a new job description will have to take place and  what else but a pay increase, how is that for the selectmen spending limited tax dollars wisely? Hopefully future Advisory Board meetings will be recorded and televised.

Jeff Bennett

The topic for discussion at last nights meeting of elementary school building committee was who will sign contracts on behalf of the Town as this project moves forward. Hopefully it will be on agenda for the next selectmen meeting. The other item of interest and importance is where will kids in K-1 go to school and it is believed they will go to middle school as they will leave Templeton Center on June 30 and be at the middle school for two school years. watch for some kind of event for the closing of the school and some reuse of some of the bricks from the building in planters or some other small uses. watch for where they go in total. One other item was the fact of the vote by the governing body, town meeting vote, MSBA grant funding goes through the district so the district attorney wil be giving opinions on this as well and with the district being a legal separate entity from the Town, that should be worth watching. Enjoy.

Jeff Bennett

Templeton FY13 Cash Book is complete.

Massachusetts Manual for Treasurers / Collectors states a Municipal Treasurer must annually render a true account of all (their) receipts and disbursements and a report of their official acts. This statutory provision necessitates treasurers' use of a cash book. The cash book provides a control that enables treasurers to reconcile the cash on hand with bank statements and with general ledger. A cash book may vary in form to suit a particular communities needs and is generally made up of computerized records.

The cash book should contain the dates and amounts of all receipts and deposits. A list of payments by warrant is also necessary information for the cash book. Work is now to begin on FY14 Cash Book. Question is, with no apparent accounting of a cash book, why would selectmen push a 47 million dollar debt at this time? They, the current Board of Selectmen presented it to town meeting on behalf of the Narragansett School Committee. I have always thought it a good business decision to build a new school based on the condition and the cost estimates to rehab the existing buildings now used for schools. If we had taken better care of them, perhaps we could have chosen a different path but we did not so here we are. I have always been opposed to the process we chose to take to get to this point. There is a difference and hopefully as we move forward people will get involved rather than just giving up and thinking their say does not matter because it can and it does.

Jeff Bennett

The following is copied from the website of the Massachusetts Municipal Association.
Jeff Bennett

From The Beacon, January 2016
 
Local officials are hoping that 2016 will ring in a string of positive investments in cities and towns, and one of the most important would be early action on a multi-year Chapter 90 bill to provide adequate funding for local transportation needs.
 
The just-ended 2015 construction season was a good one for local roads. Cities and towns received a much-needed $330 million allocation of Chapter 90 road repair funds, and the result was clear across the state, with orange cones sprouting up like wildflowers, marking important repair projects in nearly every community.
 
Modern and well-maintained roads, bridges and transit systems are essential in order to attract and keep families and businesses in the state, foster economic development and investment in our communities, create jobs, ensure public safety, and build a higher quality of life for our residents.
 
The progress on Chapter 90 funding, the primary resource cities and towns use to rebuild, repair and maintain 30,000 miles of local roads, began a year ago when newly inaugurated Gov. Charlie Baker released $100 million in funds that had been unwisely withheld by the previous administration. The governor and Legislature then enacted a one-year $200 million Chapter 90 bond bill, and the state also provided a special distribution of $30 million to help cities and towns repair potholes and other damage caused by the brutal winter.
 
It has long been recognized that Chapter 90 funding should be increased above the $200 million amount provided in 2014 and previous years. In December 2012, the MMA released a survey report documenting that cities and towns across the state need to spend at least $562 million every year just to bring local roads into a state of good repair, the industry standard for ensuring well-maintained roads in good condition. In 2014, we updated the analysis, showing that the annual need has increased to more than $600 million. The additional cost reflects the overall deterioration of our transportation infrastructure and shows why delays and underinvestment will cost taxpayers much more in the long run.
 
Currently, municipalities spend far less than the amount needed because of inadequate resources and because, for most cities and towns, Chapter 90 is the main or sole source of funds for road construction and repair. Under Proposition 2½, cities and towns are unable to increase the amount of local funds to supplement Chapter 90 unless they cut other important services, such as public safety or education, or pass a tax override, increasing local reliance on the already overburdened property tax. The result is seen in potholes and crumbling roads across the state.
 
Funding the Chapter 90 program at $300 million annually in future years, with an inflation-based adjustment, will close a portion of this huge gap.
 
We also note that the Chapter 90 program is the most effective and efficient way to ensure regional equity and regional access to the gas tax that was supported by the MMA. Chapter 90 shares transportation revenues in a fair way in every corner of the Commonwealth. Further, cities and towns face such a backlog of need that timely and adequate funding results in visible and necessary construction and repair projects on local roads across Massachusetts.
 
Investing more in Chapter 90 funding to improve the quality of local roads will actually save taxpayers millions of dollars a year. According to the U.S. Department of Transportation, once a local road is in a state of good repair, every dollar invested to keep it properly maintained will save $6 to $10 in avoided repair costs that become necessary to rebuild the road when it fails due to a lack of maintenance.
 
Swift action is needed to keep Chapter 90 funding at an adequate level as we head into the 2016 construction season, which will start in just about three months. In order to ensure the timely release of $300 million in Chapter 90 authorizations for fiscal 2017 (which covers the 2016 construction season), the governor and Legislature need to enact a new Chapter 90 bond bill by March at the latest. Otherwise, we could see a repeat of the frustrating and costly delays that communities experienced in 2013 and 2014, when funds weren’t released until late summer, cutting those construction seasons in half. That’s why it will be important for state officials to make Chapter 90 a priority within the next few weeks.
 
Specifically, the MMA is asking the state to enact a five-year Chapter 90 bond bill with $300 million in annual baseline funding, indexed to grow with the CPI each year. The five-year duration would provide predictability and stability, allowing communities adequate time for planning, instead of lurching year-to-year with one-year commitments. Indexing the program to the CPI would ensure that communities do not lose purchasing power over time. This investment is essential for the state’s economic future and necessary to save taxpayers millions of dollars in more costly projects when roads fail.
 
The first step will be for the governor to file a multi-year bond bill as soon as possible, and then for the Legislature to expedite public hearings so that the final measure can be enacted in time for official notification of Chapter 90 allocations to be sent to communities before the April 1 date called for in state law.
 
We need a strong multi-year Chapter 90 bill now. Delays will only serve to widen the potholes, erode our roads, and place a greater burden on local taxpayers. Quick action will serve to improve our roads, save taxpayers money, strengthen our economy, ensure regional equity, and make our streets safer and less crowded.
 
That would be the best way to ring in a new construction year.

Written by MMA Executive Director Geoff Beckwith

Battle brewing in Templeton???

Actually, a legal opinion on a Town meeting change or addition to Town by-laws was requested by the Advisory Board and it is scheduled to be discussed this Wednesday at our next public meeting. This should be a good meeting as it is budget season as well. The only thing that really seems to have happened was an addition of a duplicate section to Town by-laws which may or may not have been the intention. What is clear is the role of the Advisory Board was not changed by that Town Meeting vote, as Article IV - Advisory Committee, section 4 was NOT changed with that Town meeting vote. Another section may have been added to article III - Town officers which appears to be a duplication of section 4 of article IV - advisory committee.

Another confusing item within the most recent budget versus actual summary provided by the Town Accountant is the item listed as firefighter / ems salaries under expenditures. Listed under allocated is $84,902.50 and expended $94,428.15 with a deficit of -$9,525.65. Also of interest to me is the allocated versus spent amounts under dispatch wages with allocated at $229,417.00 and expended -$131,791.38 and here I recall former chief of police stating at a public selectmen meeting and even handing out written copies that dispatch only costs Templeton less than $40 thousand dollars a year. Clearly he was wrong or something has really changed in a bad way for taxpayers. In my opinion, I was lied to at that meeting, I felt so then and I still do.

Another item has Worcester county retirement as allocated and expended $612,557.00 so just keep adding employees and bring on more EMS personnel and watch that number continue to grow. I still believe that shows it is cheaper in the long haul to contract much out and not grow the size of government. I believe people will see this when the OPEB figure begins to show up at town meeting. Contract people may cost as much or more up front but on the back side, there is no more additions to retirement or insurance, with group insurance showing up on the budget versus actual sheet as $1,056,012.00 which will also continue to grow. Contract ambulance and regional dispatch may begin to look better and better in a few years, if Templeton does not miss the boat.

Jeff Bennett

What is involved in selling a light company?

The last municipal light dept. or company was formed back in the 1920's. Since then, it has been tried to change the law to allow more cities and towns to form their own municipal light department. The investor owned companies have fought it and not many cities and towns have the capital to buy needed facilities anyways. Lets say a town offers to but some of national grid infrastructure to form a municipal light co. A town offers $50 million but National Grid says it is worth $150 million, an audit and appraisal says it is worth $75 million but NG won't sell, what then? Now reverse this and put a municipal light department up for sale. First you audit the financials to see assets versus debt and what materials are worth. A Town puts it up for sale for a figure that no one bites on, then what? What if there is more debt than assets? What if other financial obligations out weigh assets, such as bonds outstanding or refinanced bonds, deferred bonds and on and on, along with certain contracts that no one wishes to assume 100% of. Does a town take a loss to dump it? Easy to say sell, but a little harder to do, especially with Town meting approval required.

What is involved in improving roads?

First, a solid plan and approach, followed by funding. a source of road funds and seed money for grants and planning is chapter 90 money. In my opinion, the first thing to do is stop the practice of using these funds to buy equipment, especially equipment that is not needed, such as excavators and ten wheel trucks for a highway department that should only be involved in road maintenance and not road building. I believe residents already feel like their vote does not count and by using road money to buy equipment while roads go un-repaired adds to the problem of getting an override or debt exclusion passed. It will be even harder now that the town has more debt for the police station and school. I believe the town will have to find another way to repair the roads in town.

Jeff Bennett

Happy New Year.........now for those tax bills!

Your tax bill may have arrived with a surprise, that should not have been a surprise at all, if you follow this blog or the news in some other way. This was a reval year in Templeton and home values rose a bit in Templeton, which is a good thing. Now how can your tax bill go up when the tax rate goes down you may ask? Well if the value of your home goes up enough, your tax bill will rise regardless of the tax rate and it is legal and not in conflict with prop 2 1/2. While a certain blogger may think it is a violation of the law, it is not and he is wrong and I urge you to contact the Board of Assessors and get your questions or concerns answered.

If you took the time to attend any of the many meetings on the new school, you would have heard exactly what has happened. That is if you build a new school, they will come and your home values will rise and your tax bill will follow. If you read the warrant for the special town meeting held in November of 2015, you would have seen the shifting responsibility of the Templeton selectmen to the school committee, a legal separate entity, which is made up of Templeton and Phillipston residents. So don't fret so much on the location or size of the school, but take a good look at the warrant for town meeting and see exactly what you voted for!

Jeff Bennett