Some fun financial facts for Massachusetts cities and towns.

In what is largely a win for municipalities, the Legislature unanimously passed the Municipal Modernization Act on the last day of the 2015-2016 session. The Bill should improve municipal administration, mostly over financial matters, by reducing red tape and a number of obsolete laws.

Many of these changes will go into effect in early November, but some apply retroactively, and the implementation of others is delayed until 2017.

Requiring municipal audits.  The flip side of decreased DOR oversight is that municipalities must now commission periodic audits of their accounts using private accounting firms and DOR standards. Previously, towns and cities could ask DOR to conduct such audits, but were not required to do so.

Year-end appropriation transfers.  The Bill eliminates limits on year-end appropriation transfers.

Massachusetts General Law on end of year financial transfers for cities & Towns:

MGL chapter 44, section 33B: (b) A town may, by majority vote at any meeting duly held, transfer any amount previously appropriated to any other use authorized by law. Alternatively, the selectmen, with the concurrence of the finance committee or other entity established under section 16 of chapter 39, may transfer within the last 2 months of any fiscal year, or during the first 15 days of the new fiscal year to apply to the previous fiscal year, any amount appropriated, other than for the use of a municipal light department or a school department, to any other appropriation.

https://www.templetonma.gov/home/news/road-construction-july-6th-thru-july-17th-2020

Gov. Charlie Baker on June 26 signed a $5.25 billion interim budget for fiscal 2021 that will allow the state to pay its bills beginning on July 1 in the absence of a final appropriations bill.

The interim state budget law will fund municipal and school aid payments based on fiscal 2020 Cherry Sheet estimates for the month of July, unless a final state budget is approved. The Division of Local Services issued a bulletin that outlines local aid rules under the interim budget (Bul-2020-09, linked below).

The interim budget law includes language to carry forward unspent fiscal 2020 state capital balances that are set to expire at the end of fiscal year.

Normally, the House and Senate would have completed action on their respective versions of a spending plan by now and would be working out differences in hopes of getting a final bill to the governor by the start of the new fiscal year on July 1. The state budget will be substantially delayed this year, however, because of continuing revenue uncertainty due the coronavirus recession and the wait for possible federal action to help state and local governments weather the storm, as happened during the last recession

The link should allow you to watch annual Town Meeting of Phillipston, MA from June 29, 2020.

https://www.youtube.com/watch?v=Q-dOhFRU12M

On a Monday, June 29, 2020:

PHILLIPSTON — The process took a little longer than usual this year, but the town now has a budget, after Town Meeting was delayed from its original May 6 date.

Town voters — 57 of the town’s 1,252 registered voters — attended Town Meeting on Monday, June 29, in the Phillipston Elementary School Gymnasium.

“There was some minor adjustment to wording on articles,” Chief Administrative Officer Kevin Flynn said.

And financial officials kept their pencils sharp, even recessing to tweak numbers as modifications were made. “The meeting went well. Our Finance Committee did a wonderful job,” Town Clerk Karin Foley said.

Many were small changes, Flynn said. But the biggest was a change to the Narragansett Regional School District budget, which was originally slated to be a $1.6 million item. That resulted in a long discussion on the school budget, Flynn said.

The final figure was $1 million even, he said, reflecting a reduced assessment from the district.

The one million dollar figure is less than the Town's minimum required contribution and will most likely lead to a district wide meeting. If that happens, Templeton voters need to show up and have a real say in their school assessment, as Templeton Town Meeting already approve their school assessment.

This year, Independence day (4th of July) falls on a Saturday, should town offices be open or closed on Monday, July 6, 2020?

from Secretary of Commonwealth:

(1) Liquor Stores must be closed for Thanksgiving and Christmas Days. (1A) Liquor stores may not open prior to 12:00 noon Memorial Day. (2) Many companies operate all day on these holidays, pending obtaining a local permit. (3) All holidays falling on Sunday must be observed on Monday, under state law. Saturday holidays are observed on Saturday.

For a PDF version: Massachusetts Legal Holidays (PDF)

Above is a list of all legal holidays observed in Massachusetts. State, county, and municipal offices are closed on the days listed above. Federal offices are only closed on holidays which the federal government recognizes (i.e. New Year’s Day, Martin Luther King, Jr. Day, Washington’s Birthday, Memorial Day, Independence Day, Labor Day, Columbus Day, Veterans’ Day, Thanksgiving, and Christmas). The term “federal holiday” is not applicable to individual states and the private sector since each state has jurisdiction over its holidays.

In Massachusetts certain holidays are subject to laws which restrict the type of work that may be performed as well as the kind of business and commercial activities that may remain open. Only those holidays followed by asterisks (*) have certain restrictions. On holidays not followed by asterisks, business and commercial activities may operate as usual.

Something perhaps relevant to Board of Selectmen Meeting - Templeton
https://mass.gov/doc/abcc-advisory-regarding-lla-approval-of-outdoor-seating/download