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Special Town Meeting warrant
March 22, 2004
 
The Lancaster Board of Selectmen announces  that any citizen planning to attend the March 22, 2004 Special Town Meeting at the Rowlandson Elementary School who is in need of special accommodations is asked to immediately contact the Selectmen’s office so advance arrangements can be made. Special accommodations may include American Sign Language interpretation, Braille-printed Town Meeting Warrant, assistive listening devices, and other services.  A limited number of large print warrants will be available in advance at the Offices of the Board of Selectmen Town Clerk and Thayer Memorial Library, as well as at the Town Meeting. To make arrangements for any of these services, please call 978-365-3326 as soon as possible.



Town of Lancaster,
Massachusetts

seal


 
Special
Town Meeting
Warrant


Monday, March 22, 2004
7:00 P.M.
Mary Rowlandson Elementary School Auditorium
Hollywood Drive, Lancaster, Massachusetts


204 Lancaster voters turned out for this special town meeting.

TABLE OF CONTENTS

SECTION I.     WARRANT FOR THE SPECIAL TOWN MEETING

Article 1.    To petition the General Court for legislation authorizing the Town to pay the funeral and burial expenses of Firefighter Martin H. McNamara V.

Article 2.    To appropriate funds to pay the funeral and burial expenses of Firefighter Martin H. McNamara V.

Article 3.    For legislation authorizing the Town to pay a survivor benefit and extend health insurance coverage to Claire McNamara and her dependents.
   
Article 4.    To appropriate funds to pay a survivor benefit to Claire McNamara.

Article 5.    To accept G.L. c.41, §100G¼, authorizing payment of funeral and burial expenses for firefighters and police officers killed in performance of duty.

Article 6.    To designate call firefighters and others as “employees” for purposes of eligibility for group insurance benefits.

Article 7.    To appropriate funds for Fire Chief recruitment purposes.

Article 8.    To supplement FY04 Ambulance Department Wages.

Article 9.    To supplement FY04 Fire Department Salaries & Wages.

Article 10.    To supplement FY04 Town Clerk’s Department Salaries & Wages.

Article 11.    To implement the Police Officers Union Collective Bargaining Agreement.

Article 12.    To implement the DPW Employees Union Collective Bargaining Agreement.

Article 13.    To amend the FY2004 Personnel Compensation Wage and Salary Schedule.

Article 14.    To implement FY2004 non-union wage and salary increases.

Article 15.    To borrow funds to install water distribution lines.

Article 16.    To appropriate funds to pay prior year unpaid bills.

Article 17.    For legislation authorizing the Town to send information to the voters.

SECTION II.       PROPOSED FY04 WAGE & SALARY SCHEDULE

SECTION III.    GUIDE TO PROCEDURE AT TOWN MEETING

SECTION IV.       A GLOSSARY OF TERMS COMMONLY USED IN MUNICIPAL FINANCE
   
SECTION V.       TOWN MEETING NOTES



WARRANT FOR
SPECIAL TOWN MEETING

MARCH 22, 2004
THE COMMONWEALTH OF MASSACHUSETTS


Worcester, ss.

To any Constable of the Town of Lancaster in the County of Worcester,

GREETINGS:

In the name of the Commonwealth of Massachusetts, you are hereby directed to notify and warn the inhabitants of the Town of Lancaster qualified to vote in the elections and Town affairs, to meet in the Mary Rowlandson Elementary School Auditorium, Hollywood Drive in said Lancaster on Monday, the twenty-second day of March, at 7:00 o'clock in the evening, then and there to act on the following Articles:

ARTICLE 1
Board of Selectmen

To see if the Town will vote to petition the General Court to the end that legislation be adopted precisely as follows, or act in any manner relating thereto.  The General Court may make clerical or editorial changes of form only to the bill, unless the Selectmen approve amendments to the bill before enactment by the General Court.  The Selectmen are hereby authorized to approve amendments which shall be within the scope of the general public objectives of this petition.
AN ACT AUTHORIZING THE TOWN OF LANCASTER TO PAY THE FUNERAL AND BURIAL EXPENSES OF FIREFIGHTER MARTIN H. McNAMARA V
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Notwithstanding the provisions of section 100G¼ of chapter 41or any other General or special law to the contrary, the town of Lancaster may pay the reasonable expenses, not exceeding twenty-one thousand dollars, of the funeral and burial of Firefighter Martin H. McNamara V, killed while in the performance of his duties.
SECTION 2. This act shall take effect upon its passage.
The Finance Committee recommends passage of this article.

Passed by vote of 171 to 6

ARTICLE 2
Board of Selectmen

    To see if the Town will vote to take $20,695.84 from available funds to pay the funeral and burial expenses of Firefighter Martin H. McNamara V, killed while in the performance of his duties, contingent upon the passage by the General Court of a special act authorizing such expenditure, or act in any manner relating thereto. The Finance Committee recommends passage of this article.

Passed
 
ARTICLE 3
Board of Selectmen

To see if the Town will vote to petition the General Court to the end that legislation be adopted precisely as follows, or act in any manner relating thereto.  The General Court may make clerical or editorial changes of form only to the bill, unless the Selectmen approve amendments to the bill before enactment by the General Court.  The Selectmen are hereby authorized to approve amendments which shall be within the scope of the general public objectives of this petition.

AN ACT AUTHORIZING THE TOWN OF LANCASTER TO PAY A SURVIVOR BENEFIT AND EXTEND HEALTH INSURANCE COVERAGE TO CLAIRE B. McNAMARA AND HER DEPENDENTS.
 
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 
SECTION 1.  Notwithstanding the provisions of any general or special law to the contrary, and for the purpose of promoting the public good, the town of Lancaster is hereby authorized to pay a survivor benefit in the amount of seventy thousand dollars to Claire B. McNamara, surviving spouse of Firefighter Martin H. McNamara V, who was killed while in the performance of his duties.
 
SECTION 2.  The benefits provided by section 1 of this act shall be in the alternative to the benefits authorized by any other general law as it obligates the town of Lancaster.  If the town of Lancaster makes payment under section 1 of this act, it shall have no further obligation to Claire B. McNamara or her dependents under any other general or special law.
 
SECTION 3.  Notwithstanding the provisions of section 2 of this act, Claire B. McNamara, the surviving spouse of Firefighter Martin H. McNamara V, so long as she remains unmarried, and her dependents, shall be eligible for health insurance through the town of Lancaster on the same basis as all other retirees and be responsible for the retirees’ share of all premiums.
 
SECTION 4.  This act shall take effect upon its passage.
 
The Finance Committee recommends passage of this article.

Voters by a secret ballot vote 107 to 88 aproved an amendment to Article 3 increasing the  benefits, sumarized as 2/3 of the salary of a first-year career firefighter (estimated as $26,500) plus benefits for the children ($2,600 each) and continuing benefits under certain conditions. Actuuarial projections presented indicated this would be a 48.5 year comitment.

Following approval, an amendment to the amendment sought to provide a funding mechanism for the estimated $1.8 million town commitment. The original motion to fund it through a Propsition 2 1/2 override was withdrawn. A new motion was presented asking the legislature to allow a special Propsition 2 1/2 override vote for up to $650,000 to fund purchase of an annuity providing the same benefits. That override would, as part of the legislation, be a one-year override, so as not to permanently increase the tax levy. That amendment passes unanimously.

The article, with amendments, passed by a vote of 157 to 0. A motion to reconsider failed (this locked the questin and prevented further reconsideration).


ARTICLE 4
Board of Selectmen

To see if the Town will vote to take $70,000 from available funds to pay a survivor benefit to Claire B. McNamara, surviving spouse of Firefighter Martin H. McNamara V, who was killed while in the performance of his duties, contingent upon the passage by the General Court of a special act authorizing such expenditure, or act in any manner relating thereto. The Finance Committee recommends passage of this article.

Indefinitiely postponed (funding mechanism built into Article 3 made this unnecessary)


ARTICLE 5
Board of Selectmen
To see if the Town will vote to accept the provisions of section 100G¼ of Chapter 41 of the General Laws, directing the Town to pay the reasonable expense, not exceeding five thousand dollars, of the funeral and burial of any firefighter while in the performance of his duty and as a result of an accident while responding to or returning from an alarm or fire or any emergency or as the result of an accident involving a fire department vehicle, which the firefighter is operating or in which he is riding or while at the scene of a fire or any emergency is killed or sustains injuries which result in his death, or of any police officer who while in the performance of his duty and as the result of an assault on his person, or a result of an accident while responding to an emergency while in the performance of his official duty or as result of an accident involving a police department vehicle which he is operating or in which he is riding is killed or sustains injuries which result in his death, or act in any manner relating thereto. The Finance Committee recommends passage of this article.

Passed unanimously.

ARTICLE 6
Board of Selectmen

    To see if the Town will vote to approve the designation of the members of the Town's call fire department or other volunteer emergency service agency serving the Town as "employees" under G.L. c.32B, §2, as amended by Section 12 of Chapter 46 of the Acts of 2003, in order to make such persons eligible for Town employee group insurance benefits, and such persons shall be responsible for one hundred percent of the premiums therefor, or act in any manner relating thereto.   The Finance Committee recommends passage of this article.

Passed unanimously.

ARTICLE 7
Board of Selectmen

    To see if the Town will vote to take $15,000 from free cash for expenses associated with the recruitment of a permanent Fire Chief, said funds to be expended by the Board of Selectmen, or act in any manner relating thereto.   The Finance Committee recommends passage of this article.

Passed unanimously.

ARTICLE 8
Board of Selectmen

    To see if the Town will vote to take $12,000 from free cash to supplement FY2004 Ambulance Department Wages, or act in any manner relating thereto. The Finance Committee recommends passage of this article.

Passed unanimously.

ARTICLE 9
Board of Selectmen

    To see if the Town will vote to take $6,168 from free cash to supplement FY2004 Fire Department Salaries & Wages, or act in any manner relating thereto. The Finance Committee recommends passage of this article – the funding amount will be moved from the floor.

Passed unanimously.

ARTICLE 10
Board of Selectmen

    To see if the Town will vote to take $4,101 from free cash to supplement FY2004 Town Clerk Department Salaries & Wages, or act in any manner relating thereto.  The Finance Committee recommends passage of this article.
 
Passed unanimously.

ARTICLE 11
Board of Selectmen
 
    To see if the Town will vote to transfer $5,515 from free cash to FY2004 Police Department Wages and to transfer $900 from available funds to FY2004 Police Department Expenses for the purpose of implementing the Collective Bargaining Agreement negotiated between the Town of Lancaster and the Massachusetts Coalition of Police, Local 203, Police Officers Union, for a contract period beginning July 1, 2002, or act in any manner relating thereto.   The Finance Committee recommends passage of this article - the funding amount will be moved from the floor.

Passed.

ARTICLE 12
Board of Selectmen

    To see if the Town will vote to transfer from free cash $2,059.90 to FY2004 DPW - Wages and/or Expenses; $250 from free cash; 137.32250 from free cash to snow removal wages; and further, to transfer $2,575 from Water Enterprise Available Funds to FY2004 DPW - Water Division Wages and/or Expenses in accordance with the provisions of G.L. c.44, §53F½, said funding for the purpose of implementing the Collective Bargaining Agreement negotiated between the Town of Lancaster and AFSCME Council 93, Local 1817, DPW employees, for the contract period beginning July 1, 2002, or act in any manner relating thereto. The Finance Committee recommends passage of this article – the funding amount will be moved from the floor.

Passed.

ARTICLE 13
Board of Selectmen

    To see if the Town will vote to amend the Personnel Compensation Wage and Salary Schedule by increasing all amounts by 1½% effective January 1, 2004, a copy of said Schedule on file in the Town Clerk’s Office, or act in any manner relating thereto.  The Finance Committee recommends passage of this article

Passed unanimously.

ARTICLE 14
Board of Selectmen

    To see if the Town will vote to take from free cash $8,010 in order to supplement the several FY2004 Budget wage line items to fund non-union wage and salary increases for Fiscal Year 2004, or act in any manner relating thereto.  The Finance Committee recommends passage of this article– the funding amount will be moved from the floor.

Passed unanimously.

ARTICLE 15
Board of Public Works
Water Enterprise Fund

    To see if the Town will vote to borrow an amount not to exceed $600,000 for the purpose of installing water distribution lines from the George Hill storage tanks to the intersection of Goss Lane, and from the intersection of Goss Lane and Prescott Street southerly to the intersection of Prescott and Maple Street, and for all other associated project costs; further, to authorize the Board of Selectmen to accept any easements as a gift and to take any other action they deem to be in the best interest of the Town, or act in any manner relating thereto.  The Finance Committee recommends passage of this article.

Passed unanimously.

ARTICLE 16
Board of Selectmen

    To see if the Town will vote to take $3,303.50 from free cash to pay unpaid bills from prior fiscal years (detail below), or act in any manner relating thereto.   The Finance Committee recommends passage of this article.  

Department

Vendor

Amount

Service Date

Purpose

Fire

Moore Medical

$ 167.00

11/23/99

Department Supplies

Fire

Moore Medical

$ 28.50

6/27/03

Department Supplies

Fire

Central Mass Imaging

$ 38.00

3/26/03

Medical Service for employee

Selectmen

West Group

$ 70.00

6/5/03

2002 Session Laws

Inspectional Services.

Electrical Inspector

$ 3,000.00

1/1-6/30/2003

Wages

Passed unanimously.
 

ARTICLE 17

Board of Selectmen

To see if the Town will vote to petition the General Court to the end that legislation be adopted precisely as follows, or act in any manner relating thereto.  The General Court may make clerical or editorial changes of form only to the bill, unless the Selectmen approve amendments to the bill before enactment by the General Court.  The Selectmen are hereby authorized to approve amendments which shall be within the scope of the general public objectives of this petition.

AN ACT AUTHORIZING THE TOWN OF LANCASTER TO SEND CERTAIN INFORMATION TO THE VOTERS OF SAID TOWN.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Notwithstanding the provisions of section 21C of chapter 59 of the General Laws, section 22A of chapter 55 of the General Laws or any other general or special law to the contrary, the board of selectmen of the town of Lancaster shall, at least ten days before any election at which a binding or non-binding question shall be submitted solely to the voters of said town, cause to be posted in one or more locations in the town and/or on the Town’s official website, and/or published in a newspaper in general circulation in the Town, as may be determined by bylaw, and, at the discretion of the board of selectmen, subject to available funds and any other conditions that may be imposed by bylaw, cause to be printed and sent to each residence of one or more voters whose name appears on the latest active voting list for said town and make available at each polling place (1) the full text of such question, (2) a fair and concise summary of such question, including a one sentence statement describing the effect of a yes or no vote, prepared by the town counsel of said town, and (3) arguments for and against such question as provided in section 2.

SECTION 2. The board of selectmen of the town of Lancaster shall cause to be posted in one or more locations in the town, and/or on the town’s official website, and/or publishing in a newspaper in general circulation in the town, as may be determined by bylaw, and, at the discretion of the board of selectmen, subject to available funds and any other conditions that may be imposed by bylaw, cause to be printed and sent, in the manner provided in section 1, arguments for and against each question submitted solely to the voters of said town pursuant to any General Law, including but not limited to, section 21C of chapter 59 of the General Laws.  The principal proponents of any such question shall coordinate the preparation and submission to the board of selectmen of one argument, and the principal opponents of any such question shall coordinate the preparation and submission to the board of selectmen of one argument.  No argument shall contain more than 250 words.

Said board of selectmen shall seek such written arguments from the principal proponents and opponents of each such question. Said board of selectmen shall designate a date by which written arguments must be received, in a written notice to the principal proponents and opponents. Said notice must be issued at least 14 days before the date by which the written arguments must be received.

For the purposes of this act, the principal proponents and opponents of any such question shall be those persons determined by said board of selectmen to be best able to present the arguments for and against such question. The principal proponents or opponents of such a question may include a town officer or committee, and the principal proponents may include the first ten signers or a majority of the first ten signers of any petition initiating the placement of such question on the ballot. In determining the principal proponents and opponents of such a question, said board of selectmen shall contact each ballot question committee, if any, as defined in section 1 of chapter 55 of the General Laws, organized specifically to influence the outcome of the vote on such question. If no argument is received by said board of selectmen within the time allowed by this act, said town counsel shall prepare such argument.  All arguments filed with or prepared by the board of selectmen pursuant to this act, and the summary prepared pursuant to section 1, shall be open to public inspection at the office of the town clerk of said town.

SECTION 3. The official ballot shall include the summary and statements describing the effect of a yes or no vote as provided in clause (2) of section 1.

SECTION 4. This act shall also apply where the question presented involves the regional district of which the town of Lancaster is a member or involves a joint undertaking by said town of Lancaster and any one or more cities or towns.

SECTION 5. This act shall take effect upon its passage.

Passed unanimously.

And you are directed to serve this Warrant by posting up attested copies thereof at the South Lancaster Post Office, the Center Post Office, the Fifth Meeting House and the Town Hall, in said Town fourteen days at least before the time for holding said meeting.  Hereof fail not and make due return of the Warrant with your doings thereon to the Town Clerk at the time and place of meeting aforesaid. 

                                SELECTMEN OF LANCASTER
                                Steven A. Hilliger, Chairman
                                Joanne C. Foster, Clerk
                                Alexandra W. Turner, Member




SECTION II.
PROPOSED FY04 WAGE & SALARY SCHEDULE


GRADE

STEP 1

STEP 2

STEP 3

STEP 4

STEP 5

STEP 6

STEP 7

 

 

 

 

 

 

 

 

1 hourly

8.02

8.35

8.70

9.06

9.44

9.84

10.24

annual

16,745.76

17,434.80

18,165.60

18,917.28

19,710.72

20,545.92

21,381.12

2 hourly

9.34

9.72

10.13

10.56

10.99

11.45

11.93

annual

19,501.92

20,295.36

21,151.44

22,049.28

22,947.12

23,907.60

24,909.84

 

 

 

 

 

 

 

 

3 hourly

10.23

10.66

11.10

11.57

12.06

12.57

13.09

annual

21,360.24

22,258.08

23,176.80

24,158.16

25,181.28

26,246.16

27,331.92

 

 

 

 

 

 

 

 

4 hourly

11.07

11.54

12.03

12.54

13.06

13.61

14.18

annual

23,114.16

24,095.52

25,118.64

26,183.52

27,269.28

28,417.68

29,607.84

 

 

 

 

 

 

 

 

5 hourly

11.90

12.39

12.91

13.45

14.01

14.60

15.20

annual

24,847.20

25,870.32

26,956.08

28,083.60

29,252.88

30,484.80

31,737.60

 

 

 

 

 

 

 

 

6 hourly

12.30

12.82

13.36

13.92

14.49

15.10

15.73

annual

25,682.40

26,768.16

27,895.68

29,064.96

30,255.12

31,528.80

32,844.24

 

 

 

 

 

 

 

 

7 hourly

13.30

13.85

14.43

15.03

15.66

16.31

16.99

annual

27,770.40

28,918.80

30,129.84

31,382.64

32,698.08

34,055.28

35,475.12

 

 

 

 

 

 

 

 

8 hourly

13.86

14.44

15.04

15.67

16.33

17.01

17.72

annual

28,939.68

30,150.72

31,403.52

32,718.96

34,097.04

35,516.88

36,999.36

 

 

 

 

 

 

 

 

9 hourly

14.47

15.08

15.71

16.37

17.05

17.76

18.50

annual

30,213.36

31,487.04

32,802.48

34,180.56

35,600.40

37,082.88

38,628.00

 

 

 

 

 

 

 

 

10 hourly

15.80

16.46

17.15

17.87

18.63

19.41

20.22

annual

32,990.40

34,368.48

35,809.20

37,312.56

38,899.44

40,528.08

42,219.36

 

 

 

 

 

 

 

 

11 hourly

17.96

18.71

19.49

20.30

21.15

22.04

22.96

annual

37,500.48

39,066.48

40,695.12

42,386.40

44,161.20

46,019.52

47,940.48

 

 

 

 

 

 

 

 

12 hourly

18.40

19.17

19.98

20.81

21.68

22.58

23.53

annual

38,419.20

40,026.96

41,718.24

43,451.28

45,267.84

47,147.04

49,130.64

 

 

 

 

 

 

 

 

13 hourly

20.10

20.94

21.81

22.73

23.68

24.67

25.71

annual

41,968.80

43,722.72

45,539.28

47,460.24

49,443.84

51,510.96

53,682.48

 

 

 

 

 

 

 

 

14 hourly

22.47

23.42

24.39

25.41

26.47

27.58

28.73

annual

46,917.36

48,900.96

50,926.32

53,056.08

55,269.36

57,587.04

59,988.24

 

 

 

 

 

 

 

 

15 hourly

23.69

24.68

25.72

26.80

27.91

29.08

30.30

annual

49,464.72

51,531.84

53,703.36

55,958.40

58,276.08

60,719.04

63,266.40

 

 

 

 

 

 

 

 

16 hourly

24.63

25.66

26.74

27.85

29.02

30.23

31.49

annual

51,427.44

53,578.08

55,833.12

58,150.80

60,593.76

63,120.24

65,751.12

 




GUIDE TO PROCEDURE AT TOWN MEETING

TO PARTICIPATE IN THE MEETING AND VOTE:

1.    Be checked off on the list of registered voters.
2.    Sit in the voting section of the auditorium.

TO SPEAK AT THE MEETING:

1.    Be recognized by the Moderator.
2.    Approach the microphone; state your name and address.
3.    Comment on the article under discussion.

Note:    Attorneys or other persons hired by parties interested in warrant articles shall disclose such employment before speaking on them. 

TO MAKE A MOTION:

1.    Be recognized.
2.    State name and address.
3.    State the motion verbally; then present it in writing to the Moderator.

Note:    Motions must conform to the article under discussion and must, as a general rule, be "seconded" before they are opened for debate and vote.

Exceptions are parliamentary motions, such as to withdraw one's own motion from the floor, and points of order.  These do not require a second, and do not have to be presented in writing.

TO SECOND A MOTION:

Call out "I second the motion."

TO AMEND A MOTION:

1.    Be recognized.
2.    State name and address.
3.    Make a motion to amend the main motion.
4.    Present it in writing to the Moderator.

Note:    Motions to amend must be seconded.  This motion takes precedence over the main motion.  A majority vote is necessary to amend the main motion.  Amended motion is then voted up or down.  Only two (2) amendments are allowed per main motion.

TO TABLE, POSTPONE TO A TIME CERTAIN OR REFER FOR FURTHER STUDY:

1.    Be recognized; state name and address.
2.    State the motion.

Note:    Subsidiary motions like these take precedence.  They must be seconded.  Some are decided without debate (ex. motion to table).
 
TO STOP DEBATE ("Move the Question")

1.    Be recognized; state name and address.
2.    State "I move the previous question."

Note:    This motion must be seconded.  There is no debate.  It requires a 2/3 majority to pass.

TO RECONSIDER:

1.    Be a voter whose vote prevailed on the question when it was voted previously.
2.    Be recognized; state name and address.
3.    State "I voted for (against) the article that passed (failed)".
4.    Make motion to reconsider.

TO QUESTION A VOTE OR APPEAL A RULING:

1.    Stand, be recognized, question with at least seven (7) other voters.

TO QUESTION DECORUM:

1.    Rise and state "Point of Order".
2.    The Moderator rules on the point.



 A Glossary of Terms Commonly Used in Municipal Finance

 Abatement:  A complete or partial cancellation of a levy imposed by a governmental unit; applicable to both tax levies and special assessments.

Appropriation:  An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes.  An appropriation is limited in amount and the time when it may be expended.  Only a vote of Town Meeting or the School Committee can authorize money appropriated for one purpose to be used for another.  Any amount that is appropriated may be encumbered.  Any part of the general appropriation not spent or encumbered by June 30 automatically reverts to surplus.

Assessed Value:  The value placed upon a particular property by the local Board of Assessors for the purpose of apportioning the Town's tax levy among individual property owners in an equitable manner.  It is done in accordance with the legal requirement that property be assessed at "full and fair cash value", and periodically certified by the Commonwealth of Massachusetts Commissioner of Revenue.

Budget:  A financial operating plan that includes an estimate of proposed expenditures for a given time period and the proposed means of financing them.  A budget may be preliminary (the financial plan presented to Town Meeting) or final (the financial plan approved by Town Meeting).

Capital Expenditure Exclusion:  The Town votes to raise property taxes, for a single year only, in excess of the levy limit to fund a certain capital project.

Capital Plan:  A plan of proposed capital outlays.

Cherry Sheet:  The annual statement received from the Massachusetts Department of Revenue detailing the estimated receipts for the next fiscal year from the various state aid accounts, and the estimated state and county government charges payable by the assessors in setting the tax rate.  The actual receipts and charges may vary from the estimates.

Debt Exclusion:  The Town votes to approve a temporary increase in property taxes, in excess of the levy limit, to fund payment of special debt service costs.  The additional amount of the debt exclusion vote is applied to the levy limit for each year of the life of the obligation.

Debt Service:  Payment of interest and principal related to debt.

Encumbrance:  Obligations such as purchase orders, contracts, or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved.

Expenditure:  The spending of money by the Town for the programs and/or projects within the approved budget.

Fiscal Year:  A 12-month period, commencing July 1 and ending June 30, to which the annual budget applies.  At the end of each fiscal year the Town determines its financial position and the results of its operation.  The fiscal year is determined by the calendar year in which it ends; FY2001 is the fiscal year that ends on June 30, 2001.

Free Cash:  Also referred to as "undesignated fund balances".  Certified after the close of each fiscal year by the Commonwealth of Massachusetts, this is the portion of the Fund Balance available for appropriation.  It is not cash; it is approximately the total of cash and receivables less current liabilities and earmarked reserves, reduced also by reserves for uncollected taxes.

General Fund: The fund into which the general (non-earmarked) revenues of the Town are deposited, and from which money is appropriated to pay expenses.

General Obligation Bonds:  Bonds issued by the Town that are backed by the full faith and credit of its taxing authority.

Local Receipts:  Taxes and fees collected by the Town.

Net School Spending:  The minimum total direct and allocated expenditures that the Town must spend on education, as determined by the Commonwealth of Massachusetts Department of Education.

Overlay:  The amount raised from the property tax levy in excess of appropriations and other charges.  It cannot exceed five percent of the levy, and it is used to cover abatements and exemptions granted locally and on appeal.

Overlay Surplus:  The unused portion of the previous year's overlay.  At the end of each fiscal year, this amount is computed from information provided by the Board of Assessors and if not appropriated for a particular purpose in the fiscal year in which it is declared "surplus", it becomes part of the undesignated fund balance.  
 
Override:  A vote to increase the amount of the property tax levy by more than the automatic annual 2½ percent plus new growth.

Property Tax Levy:  The amount computed by multiplying the assessed valuation of property by the tax rate.  The tax rate is expressed "per thousand dollars of assessed valuation", for example:

House Value:        $100,000
Tax Rate:        $15.11 (per thousand)
Levy:                       $1,511 ($15.11 multiplied by $100,000 and divided by $1,000)

Reserve Fund:  A fund appropriated each year that may be used by the Finance Committee for "extraordinary or unforeseen expenditures".

Revolving Fund:  Those funds which may be used without appropriation and which are established for special uses.  Fees (as for recreation) may be paid into a revolving fund.  State law or Town by-law establishes revolving funds.

Stabilization Fund:  A fund established to provide a source of funding for extraordinary, unforeseen expenses and/or to provide a mechanism for "stabilizing" the annual budget in the event that an economic downturn depresses property values.  Requires a 2/3 vote of Town Meeting to expend funds.

Tax Levy:  The total dollars assessed in property taxes by the Town each fiscal year.

Warrant:  A list of items to be voted at Town Meeting.   

   



NOTES FOR TOWN MEETING