Making changes when the final numbers are not yet known.
From Massachusetts Division of Local Services.



Since a final FY2020 state budget has yet to be approved, local officials need to be aware that the July local aid distributions will be based on the amounts appearing on the cherry sheet proposals under the Governor's budget proposal.  Therefore, the Chapter 70, Charter Tuition Reimbursements and State-owned Land receipt programs will be impacted.  On the assessment side, the charter tuition assessment will be impacted.

To determine an estimate of the amount to be paid in July, you can review the cherry sheet proposals by clicking here.  Use the estimate appearing under the heading “FY2020 Governor's Proposal” (see example below).

Staff from the Data Analytics and Resources Bureau are available to answer any questions you may have regarding the upcoming July distribution. Please contact them at (617) 626-2384 or databank@dor.state.ma.us.

By GREG VINE

For the Athol Daily News

Published: 7/14/2019 9:45:07 PM

PHILLIPSTON – An article on the July 31 special town meeting warrant calls for changes in the Narragansett Regional School District agreement between the towns of Phillipston and Templeton. The most significant change would require that all children in kindergarten through grade five attend school in the community in which they reside. The district school committee would be able, by a simple majority vote, to assign students from one community to a school in the other member town in the event of an emergency that leads to the complete or partial shutdown of their home school. Students could also be reassigned if they require specialized educational services or physical accommodations unavailable in their community.

In addition, parents could ask that their child be sent to an out-of-town school, but such a move would require the approval of the superintendent.

Dr. Maureen Marshall, acting Executive Director of the Massachusetts Association Regional Schools, met with parents and members of the Selectboard at their meeting Wednesday night.

Marshall said she was told by board Chair Kim Pratt that some parents were actually hoping to pull Phillipston Memorial Elementary School out of the district agreement.

“Withdrawing pre-K to five is one option,” she said, “which would leave you regionalized – grades six through 12 – in the Narragansett School District, but functioning on your own as the school district which would be known, I guess, as Phillipston Public Schools.”

“Now, this sounds simple on its face,” she continued. “No big deal. Well, it is a big deal, because then all of the administrative functions – special ed, all the management of all the programming, all the forms you need to fill out, reports you need to fill out – that’s all stuff the central office does. All the management of payroll, of your retirement benefits – all that is done at the regional level. You would have responsibility in your local community to do all of that.”

Marshall said the town would also be responsible for filling positions such as special education director and school nurses. In addition to picking up a number of employees, she said, the town would also have to provide their health insurance. At the same time, the town would have to navigate a course for changes in working conditions and benefits for people whose pay and benefits have already been collectively bargained.

“You would see resistance to leaving their bargaining unit and the protections they have,” she added.

“Withdrawing pre-K to five not only would require state intervention – working with the state on a huge change in your regional agreement – but it would also create a lot of additional cost for the community; including lawyers as you withdrew, and lawyers to negotiate new contracts with the collective bargaining unit.”

“If you were to even contemplate withdrawing completely and being a pre-K to 12 district,” Marshall cautioned, “I would say take all of what I said times two. That would be a huge responsibility for you. You don’t even have the buildings to house the population.”

“You could also seek to withdraw,” she said, “and seek to become involved with another regional school district or, say, with the Gardner public schools, or whatever.”

Marshall said, in her experience, most towns don’t pull completely out of a district agreement.

She also pointed out that, with declining population and, therefore, declining enrollment in public schools, the state is keen to see more – not less – regionalization.

“The smaller schools are getting smaller, and the state is pressuring us to do more regionalization,” she explained. “They would love to see Quabbin and Narragansett combine, I’m sure. There’s so much that could be saved by doing that. It would be a massive region, but it would be much more cost-effective, no doubt about it.”

Ultimately, said Marshall, any changes in a district agreement must be approved by the state Dept. of Elementary and Secondary Education.

If Phillipston voters approve the proposed change in the district agreement on July 31, the question will have to then go before a town meeting in Templeton. It’s not known at the moment when Templeton would possibly take up the matter. In the meantime, the proposal will be sent to DESE in hopes of determining the state’s likely reaction to the change, should both communities approve the measure.

Once posted on Town of Templeton face book page I agree with:

Message from Town Administrator Bob Markel

The Department of Revenue has always discouraged the use of free cash to balance the budget. Bond rating agencies do the same, and the low bond rating for the Town reflects, in part, the lavish use of free cash to fund the operating budget. However, this is not illegal; it is simply unsound financial policy.

The amount of free cash available changes yearly, and it is not predictable. Free cash is considered one-time revenue, and the Department of Revenues recommends that it used to augment the Stabilization Fund (reserves) or for one-time purchases like capital items.

Audit firms do not do a thorough job of auditing the books (unfortunately). They come and test various areas of the town’s finances to see if there are problems, but some problems are not caught and can persist for years. They tell you up front that they cannot do a thorough audit for the relatively modest amount they charge. The DOR representative at today’s meeting called the standard municipal audit a “hit and run” audit.Still, some firms are more reputable and more competent than others. I cannot name names in this message, but there are several firms that I would never hire.

Recommendation: The Selectboard should create an Audit Committee of knowledgeable citizens who will have two responsibilities: 1) Bid the audit contract every three years, and hire an independent auditor; and 2) Receive the annual audit and do a public review of the findings and the management letter. Municipal auditors are typically hired by the Town Administrator, Town Accountant or Finance Director. This is an inherent conflict of interest since town officials who do the hiring are the ones whose work is being audited. Hiring and receiving the audit should be an arm’s length transaction from the Town’s financial team.

The Department of Revenue oversees 351 cities and towns in the Commonwealth. They accept data provided by the Town Accountant, the Treasurer/Collector and the Assessors. They often question the data, but they are not always able to verify if data submitted on the Tax Recap or Schedule A are accurate. The DOR does not have access to the town’s accounting system. For example, the DOR was in Templeton today to question whether the Town has properly reported debt obligations on the DE-1 section of Schedule A. Some debt is paid from general revenue within the town budget and some debt is paid through debt exclusion. There is a correct way to report these two types of debt on Schedule A. The DOR representatives checked to see if the Town reported the data correctly, but they are limited in their ability to verify the accuracy of the data.

The long term solution to Templeton’s financial problems is to hire a professional Town Administrator who will put in place a competent financial management team – Accountant, Treasurer, Collector and Assessors. The Selectmen and Advisory Board have the responsibly to oversee the T.A. and the financial team on their management of the Town’s finances. To complement the BoS and Advisory Board, the Audit Committee should retain a reputable accounting firm to conduct an annual audit with the results made public.

Bob Markel
Interim Town Administrator

UPDATED:   07/13/2019 08:48:04 AM EDT

LITTLETON — An employee used a town-issued credit card to make personal purchases for several years, police said in announcing an investigation on Friday.

In a statement, police said questions arose when the town Treasurer Steven Venuti found a suspicious charge on April 1 and requested a detailed statement of transactions. Several purchases were discovered to be questionable, police said.

That discovery prompted a larger investigation involving Littleton police and the Middlesex District Attorney's Office.

The police statement did not disclose the total amount embezzled. One official with close knowledge of the investigation told The Sun the amount could exceed $500,000.

The statement comes one day after The Sun filed a public-records request for correspondence among town officials and the Board of Selectmen over the past 60 days involving town finances.

"Due to the seriousness of this investigation and the allegations behind it, the Town has, to this point, been unable to comment publicly on this matter," the press release states.

Town Administrator Nina Nazarian could not provide further comment regarding the investigation Friday afternoon.

The statement did not mention the name of the employee, whom it said died recently.

Littleton's former finance director, Bonnie-Mae Fleck left the town in March for a similar position in Carlisle. Fleck, from Leominster, died on July 3 at age 49.

In a separate statement, Carlisle Selectmen Chairwoman Kate Reid and Carlisle Police Chief John Fisher said the town opened an investigation into that town's finances after learning a former employee, recently employed in Littleton, was under investigation for activities there.

The town's auditing firm has not uncovered any improprieties, and is conducting a full audit, Reid and Fisher said in the statement.

Littleton selectman are expected on Monday night to appoint Cheryl Herrick-Stella, Swampscott's town accountant, as the town's next Director of Finance and Budget, according to the Board of Selectmen agenda.

You can trust the selectmen; really you can, however, check the numbers: On the revenue sheet handed out at the recent Advisory Committee meeting, it shows Police Station Fund:

Police Station - $6,450,000.00
Police station interest - $10,501.54
BAN Premium - $72,655.55

The interest and BAN premium make sense, BUT, $6,450,000.00?? I swear it was like 2.5 million project. Could this be artificial intelligence taking over? Russian collusion? Hubbardston better get a good count on their nickels and dimes.

The police Station at $6.450,000.00 number comes off the same document with the error regarding general fund revenue; perhaps this is a trend.

Voters: Please be aware that there should be a letter on a table which will be located in a manner that voters will pass by on their way to check in for the upcoming special town meeting. I ask you to take one and sign it, upon that action, they will be collected and forwarded to the governor and legislature. In the mean time, if you wish to also craft your own letter, message to legislature, governor, by all means, do so. Please show up to vote. Thank You!

Attended the Advisory Committee meeting last night and 2 take aways during discussion on financial transfer:

An expenditure report shows one fund, Information Technology shows a current negative balance: $97,000.00 appropriated and $101,476.07 spent. A question might be, is that deficit spending? Is that correct procedure in this instance? The second item was when revenue was talked about - Department of Revenue approved budget for general fund of $16,307,959.94 and actual received revenue is shown as $16,864,942.75 and the revenue shows a remaining balance of $307,993.59. When I do the fourth grade math, that is $16,864,942.75 minus $16,307,959.94, the answer I get is $556,982.81. That is a difference of $185,187.22.

The pre-town meeting had the largest audience in attendance in some time, which was good to see. It is a meeting worth watching.