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November 17, 2004
Minutes of Appropriation Committee Meeting
Wednesday, November 17, 2004, 6:30 PM
Held at Lexington High School, Commons II, in connection with the Budget
Collaboration Group
Committee members present: John Bartenstein, Deborah Brown, Rod Cole, Richard
Eurich, David Kanter, Paul Hamburger, Alan Levine, Eric Michelson, Ron Pawliczek
Staff Present: Sheila English, Michael Young, Linda Vine, plus others
This meeting was held together with the Board of Selectmen (BoS), School Committee,
and Capital Expenditures Committee. Ms. Dawn McKenna, Chairman of the Board of
Selectmen, ran the meeting. The meeting convened at 6:45 PM.
Linda Vine noted that while there has been substantial staff turnover, the experience of
Susan Bottan, Michael Young, and Candy McLaughlin provides needed stability.
The issue of the Moody's rating of Lexington was a major discussion topic. Sheila
English gave a short presentation. She stated that Moody's looks for the Town to craft a
"structurally balanced" budget and to build up our financial reserves.
The BoS posed four questions:
1) What do we need to do to maintain our bond rating?
2) What should our free cash policy be?
3) What guidelines re the budget should be given to the Town Manager and LPS
Superintendent?
4) What should the override policy be for FY06?
Deborah Brown raised the issues: 1) What do we need to do to put the budget in order?
2) What are the reserves for?
Sheila English stated that the certified free cash is $2.3M as opposed to $1.3M a year
ago. Later, in response to a question, she said that if our bond rating is lowered from Aaa
to Aa1, we would pay 5 to 10 basis points more interest on debt that will be issued. [A
basis point is 0.01%.]
The general discussion of the Moody's rating revolved around its priority especially if
maintaining it at Aaa means we will need to cut some services. The costs and benefits of
a Aaa rating were discussed.
Sheila E. stated that in terms of reserves, the Town has a $3.1M Undesignated Fund
Balance of which $2.3M is free cash. There is about $800K in the Stabilization Fund.
November 17, 2004
She further stated that it is important for the Town to end FY05 with a surplus to help
build cash reserves. Collective bargaining is an issue, especially since some contract
negotiations will settle FY05 retroactively and likely impact the FY06 budget with the
retroactive payments.
Peter Kelley suggested having every department reduce its spending in the current fiscal
year to generate a surplus that can support the Aaa bond rating.
The budget process was discussed. Supt. Hurley stated that he was preparing a level
service budget w/ some growth to cover increases in student population. TM Vine noted
that she would prepare a level staff budget as well as a needs-based budget. AL stated
the Committee position that we would like to see level staff budgets all around with
deltas (identified and costed) as the pieces that make up the recommended budgets. This
was acceptable to Supt. Hurley.
There was also discussion of why we are in a difficult situation this year - our reserves
are low and we have few means of maintaining services even though the Town just
passed an override.
Bill Kennedy suggested combining school and municipal departments to achieve savings.
The next Budget Collaboration Meeting was set for Jan. 5, 2005 at 6:30 PM.
The Budget Collaboration Meeting ended at about 8:40 PM. The meeting of the
Appropriation Committee continued at a table at the other end of the room. David Kanter
went to the CEC meeting to hear a presentation from the DPW on their budget needs.
There was general discussion of free cash, local receipts, and the concept of a structurally
balanced budget. There was debate over whether the increase in free cash from the
previous year should be considered off limits or not, and whether it is fundamentally
different from other forms of revenue. The suggestions ranged from using no free cash to
balance the FY06 budget to using up to half of the increase.
There was general discussion on how to approach Moody's. The Finance Director would
like our Committee to take a leadership role. We agreed to try to bring ideas on financial
policies to the next meeting.
There was a brief discussion about meeting with the Board of Assessors and the
Assessor. One of the issues for us is whether there are surplus overlay account funds that
could be released to the General Fund and thereby improve the appearance of the Town's
reserves. Paul and Rod agreed to attend their meeting on Nov. 19.
We agreed to put approved minutes on the web (through the TMMA).
Respectfully submitted, Alan M. Levine
Approved December 9, 2004