HomeMy WebLinkAbout2021-07-13-AC-min 07/13/2021 AC Minutes
Minutes —Open Session
Town of Lexington Appropriation Committee (AC)
July 13, 2021
Place and Time:
Place and Time: Remote Participation: in accordance with Section 20 of Chapter 20 of the Acts of
2021 "An Act Relative to Extending Certain COVID-19 Measures Adopted During the State of
Emergency", communication took place via a Zoom teleconferencing session that was open to the
public; 7:30 p.m.
Members Present: Glenn Parker, Chair; Sanjay Padaki, Vice-Chair; Alan Levine, Secretary;
Anil Ahuja; John Bartenstein; Eric Michelson; Meg Muckenhoupt; Lily Manhua Yan;
Carolyn Kosnoff, Assistant Town Manager, Finance (non-voting, ex officio)
Member(s)Absent: None
Other Attendees: David Kanter, Capital Expenditures Committee; Sara Arnold, Recording Secretary
Mr. Parker confirmed attendance, reviewed the authorization for meeting remotely, noted that the
meeting was being called to order at 7:35 p.m. on July 13, 2021, and stated that the meeting was
being recorded for the purpose of creating minutes.
Announcements and Liaison Reports
Reports regarding the July 12 Select Board(SB) meeting included the following:
• The SB approved all of the recommended end-of-the year adjustments to the FY2021
operating budget.
• The SB voted to approve a Discovery Day celebration in Lexington center on October 9.
• The meeting was hybrid with both in-person and virtual attendance. The 360-degree cameras
that were used may be better suited for a smaller room than the Selectmen's meeting room.
Mr. Levine reported that prior to the Massachusetts School Building Authority's (MSBA's)
June 25, 2021 deadline, the superintendent of schools submitted a Statement of Interest to the
MSBA for rebuilding Lexington High School.
Mr. Parker reported that the Fiscal Policy Working Group aims to prepare concrete proposals for
setting aside funds for large capital projects. There has been a focus on potentially using a portion
of new growth, including new growth that results from a Planned Development District.
Mr. Levine and Ms. Kosnoff reported that the Town received $2.0 million more in new growth
revenue than had been used during preparation of the FY2021 budget because of the new
construction on Hayden Avenue.
Mr. Levine reported that two large new buildings may be constructed on Hartwell Avenue/Maguire
Road.
Mr. Parker offered to help new members with learning about financial processes that come up at the
AC meetings. There was discussion about resources for helping in this process. Mr. Bartenstein
referenced online resources for information, and Ms. Kosnoff agreed to share information about
online budget tutorials created by the Department of Local Services that might be useful.
End-of-Year Adjustments to the FY2021 Operating Budget
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Ms. Kosnoff noted that there are four types of potential end-of-year financial adjustments that can
be made: moving funds from the Salary Reserve account, end-of-year line item transfers, adjusting
previously approved parameters for using a revolving fund, and transferring funds out of the
Reserve Fund for an unexpected, extraordinary expense. Using a handout that was available on-line,
she reviewed the purposes and amounts associated with requests for two salary adjustment transfers
from the Salary Reserve account,two end-of-year line item transfers, and one revolving fund
authorization increase, as follows:
• Salary Reserve Transfer: $371,865 to be transferred to the Public Works Department,
Personal Services; this is recommended to address contract settlements.
• Line-Item Transfer: $112,530 to be transferred from snow removal expenses to snow
removal personal services; this is a result of less use of contracted services and more use of
town employee overtime than was budgeted.
• Revolving Fund Increase: An $80,000 increase in the approved expenditure limit for the
Compost Operations Revolving Fund; the need resulted from expenses associated with more
compost facility activity than anticipated, plus the Town of Arlington terminating its
contract to use Lexington's compost facility.
• Salary Reserve Transfer: $132,322 to be transferred to Fire Suppression overtime; this
reflects increased expenses that frequently had Covid19 related elements. Only activities
eligible to be paid out of the Salary Reserve account are included.
• Line-Item Transfer: $58,000 being transferred from the Fire—Personal Services line item to
the Fire—Expenses line item. Items included did not qualify for being taken out of the
Salary Reserve account.
Ms. Kosnoff added that no Reserve Fund transfer was being requested. During the discussion, Ms.
Kosnoff explained the mechanisms that are used for booking these adjustments and some of the
logic used in the decision-making process.
Consistent with this Committee's responsibilities, a motion was made and seconded to support the
two line-item transfers and the revolving fund increase, as discussed. The motion was approved by a
roll call vote. VOTE: 8-0
Ms. Kosnoff reported that she would forward the forms for Mr. Parker to sign, reflecting this
Committee's approval.
Minutes of Prior Meetings
A motion was made and seconded to approve the draft minutes for the May 13, 2021, AC meeting,
as amended. The motion was approved by a roll call vote. VOTE: 8-0.
It was noted that minutes for AC meetings held during Financial Summits are covered by the SB
Minutes.
Future Meetings
Mr. Parker noted that a fall special town meeting means AC meetings in the fall. An August
meeting may also be advisable. Mr. Parker agreed to solicit dates via email.
There was discussion about this Committee switching its reports to the Town's Wdesk cloud-based
integration software. Ms. Kosnoff will look into providing some assistance with transitioning this
Committee's most recent fall special town meeting report and providing a demonstration of how it
works.
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Mr. Bartenstein added that this Committee should stay informed on the use of the almost $10.0
million that Lexington is receiving through the federal American Rescue Plan. Ms. Kosnoff noted
that those funds must be spent by December 31, 2024, and the federal government's guidance is
minimal, although there are some specific requirements for using the funds for revenue
replacement. Replaced revenue would go into the general fund and then would likely need to be
appropriated. She added that transparency is critical.
Executive Session—Exception 6
At 8:52 p.m., Mr. Parker declared that an Executive Session was warranted under the Open Meeting
Law Exemption 6 to consider the purchase of real property adjacent to the Lexington Community
Center, as the discussion in an open meeting may have a detrimental effect on the negotiating
position of the Town.
A motion was made and seconded to go into Executive Session with those present, and that this
Committee would not reconvene in open session. The motion was approved by roll call vote.
VOTE: 8-0
Respectfully submitted,
Sara Arnold
Approved: September 29, 2021
Exhibits
• Agenda, posted by Mr. Parker
• Requested FY2021 End-Of-Year Budget Adjustments, prepared by Finance Department
staff
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