HomeMy WebLinkAboutCohasset FY21 Budget Document 2020-09-16
Town of Cohasset
Massachusetts
Proposed Budget
Cohasset Select Board
Town Manager
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INTRODUCTION ...................................................................................................... I
A CITIZEN’S GUIDE TO THE BUDGET PROCESS ..................................................................................II
A CITIZEN’S GUIDE TO THE BUDGET DOCUMENT ............................................................................... III
TOWN ORGANIZATIONAL CHART ................................................................................................. IV
BOARDS AND COMMITTEES ......................................................................................................... V
COMMUNITY PROFILE .............................................................................................................. VI
BUDGET SUMMARIES ........................................................................................... 14
COHASSET SELECT BOARD BUDGET MESSAGE ................................................................................ 15
TOWN MANAGER BUDGET SUMMARY ............................................................................................ 18
BALANCED BUDGET EXECUTIVE SUMMARY ..................................................................................... 28
REVENUE BUDGET SUMMARY .................................................................................................... 29
REVENUE PIE CHART .............................................................................................................. 30
EXPENDITURE BUDGET SUMMARY ............................................................................................... 31
EXPENDITURE PIE CHART ......................................................................................................... 34
FIVE YEAR FORECAST ............................................................................................................. 35
GENERAL ADMINISTRATION ................................................................................ 37
PERSONNEL SUMMARY ............................................................................................................ 38
GENERAL GOVERNMENT .......................................................................................................... 39
Town Manager ............................................................................................................... 39
Human Resources .......................................................................................................... 41
Information Technology .................................................................................................. 43
Finance/Accounting ........................................................................................................ 46
Assessing ...................................................................................................................... 48
Treasurer/Collector ........................................................................................................ 51
Town Clerk .................................................................................................................... 54
Permitting and Inspections .............................................................................................. 56
Conservation Commission ............................................................................................... 59
Planning Board .............................................................................................................. 60
Zoning Board of Appeals ................................................................................................. 61
Affordable Housing Trust ................................................................................................. 62
Master Plan Implementation Committee ............................................................................ 62
Community Preservation Committee ................................................................................. 62
PUBLIC SAFETY .................................................................................................................... 63
Police ........................................................................................................................... 63
Fire .............................................................................................................................. 66
Building ........................................................................................................................ 68
Cohasset Emergency Management (CEMA) ........................................................................ 70
Harbormaster ................................................................................................................ 72
DEPARTMENT OF PUBLIC WORKS ................................................................................................ 73
Department of Public Works - Field Operations .................................................................. 74
Department of Public Works - Facilities ............................................................................. 76
Department of Public Works - Recycling Transfer Facility ..................................................... 79
Department of Public Works - Engineering ......................................................................... 80
Department of Public Works - Procurement and Contracts ................................................... 81
HUMAN SERVICES ................................................................................................................. 82
Public Health ................................................................................................................. 82
Elder Affairs .................................................................................................................. 85
Veterans Services .......................................................................................................... 88
CULTURE AND RECREATION ...................................................................................................... 90
Library .......................................................................................................................... 90
Recreation ..................................................................................................................... 93
SCHOOL ADMINISTRATION ................................................................................. 97
Cohasset Public School Administration .............................................................................. 98
DEBT AND DEBT SERVICE .................................................................................. 104
DEBT SERVICE ................................................................................................................... 105
CAPITAL PLANNING........................................................................................... 108
FY21 CAPITAL REQUESTS ...................................................................................................... 110
ENTERPRISE FUNDS .......................................................................................... 113
Water ......................................................................................................................... 114
Sewer ......................................................................................................................... 117
APPENDICES ...................................................................................................... 120
FINANCIAL POLICIES ............................................................................................................ 121
Financial Management Policies ....................................................................................... 121
Reserve Policy ............................................................................................................. 123
Debt Policy .................................................................................................................. 125
Cash and Investment Policy Statement ........................................................................... 134
Special Education Reserve Fund Policy ............................................................................ 149
Other Post-Employment Benefits Liability Trust Policy ....................................................... 151
Fraud Risk Policy .......................................................................................................... 153
Whistleblower Policy ..................................................................................................... 158
FUNDS ............................................................................................................................ 160
Fund Descriptions ........................................................................................................ 160
Fund Balances ............................................................................................................. 165
Changes in Fund Balance .............................................................................................. 169
GLOSSARY OF TERMS ........................................................................................................... 171
ACRONYMS ....................................................................................................................... 186
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INTRODUCTION
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BUDGET PROCESS
The Town of Cohasset operates under State
statutes and the Town Manager Act as
amended to establish the Selectmen-Town
Manager form of government. The legislative
body of Cohasset is an Open Town Meeting
comprised of all registered voters. Town
Meeting has the sole authority to appropriate
funds for the operating budget and capital
projects except for specific instances where
statutes or regulations do not require
appropriation. Any amendments to
appropriations require Town Meeting vote at
either an Annual or Special Town Meeting.
The procedures for Town Meeting are
specified in Article II of the Cohasset Bylaws.
Annual Town Meeting takes place in April or
May. Special Town Meeting typically takes
place between October and December.
While this document may contain detailed
departmental budgets, it should be noted that
these details are provided for information
purposes only. The final budget vote of Town
Meeting constitutes the legal budget
authority which ultimately governs the
manner and amount of local funding
expended during the fiscal year.
Readers should also obtain a copy of the
Annual Town Meeting Warrant book which
contains the actual budget articles to be
voted upon. Town Meeting Warrant Articles
contain additional funding sources such as
Revolving Funds used to offset specific
departmental budgets.
BUDGET CALENDAR
August/September
• Capital requests sent to departments
• Departments submit capital requests
to Project Manager
December/January
• Operating budget requests sent to
departments
• Departments present operating
budgets to Finance Director
• Draft operating & capital budget
presented to Selectmen
February/March
• Operating & capital budgets
reviewed by Advisory and other
boards/committees
• Selectmen adopt operating & capital
budget
April/May (June this year)
• Annual Town Meeting votes on
operating and capital budget
June/July
• June 30th Current Fiscal Year ends
• July 1st New Fiscal year begins
• State Budget typically passed with
Final State Aid numbers “Cherry
Sheets”
October/November/December
• Special Town Meeting votes on
budget amendments, if any
• Tax Classification Hearing & Final
Tax Rate Set
A CITIZEN’S GUIDE TO THE BUDGET PROCESS
Congratulations! If you are reading this, it means you are interested in better
understanding one of the most important documents produced by your community. The
Annual Budget document is much more than just numbers; it is a reflection of our
community’s values, priorities, and goals. The Budget document serves as a policy
document, a financial guide, and a communications device to its residents. To this end,
it is designed to be as user-friendly as possible. This guide was created to help orient
interested readers by providing a brief overview of the budget process, as well as an
explanation of the organization of the budget document itself. We hope you find this
introductory guide a useful tool as you better acquaint yourself with the latest financial
and planning information for the Town of Cohasset.
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HOW TO READ THE BUDGET
First, the Glossary of Terms and
Acronyms in the Appendix may be
helpful to refer to when using this
document.
Second, the Board of Selectmen
Budget Message contains a brief
background and the budget priorities for
the year. The Town Manager Budget
Summary describes budget goals, as
well as highlights and trends for
revenues, expenses, and fiscal policies.
Third, the budget itself is contained in
Budget Summaries and Pie Charts.
This segment provides the overall budget
summary as well as revenue and expense
summaries. Charts are provided to help
visualize the proposed budget for the
upcoming year.
Fourth, the Five-Year Forecast
provides background information used in
developing the budget.
Fifth, the Personnel Summary in the
General Administration section will show
changes in full time equivalents (FTEs) in
recent years.
Sixth, the General Administration section
will provide Departmental Detail.
Mission statements, programs & services
offered to the public, boards and
committees that the department
interacts with, accomplishments, goals
and significant changes are highlighted.
The prior year actuals, current year
budget and subsequent year proposed
budget figures and Full Time Equivalents
(FTEs) are also included.
Seventh, the School Administration
section contains the basic Personnel
Summary and district vision for Cohasset
Schools. Please refer to the separately
published School Department budget
documents and the website
www.CohassetK12.org for more detail.
Eighth, the Enterprise Funds section
contains the budgets for the Water &
Sewer Enterprise Funds as well as
Retained Earnings Trends.
Ninth, the Capital Planning section
contains the proposed projects for the
coming fiscal year, and the Debt section
provides an overview of how those
projects and other like them are funded
in addition to current debt.
Tenth, the Introduction contains
additional information that the reader
may find helpful and interesting including
the Town Organizational Chart,
Boards and Committees, and
Community Profile.
Lastly, The Appendices section includes
several Financial Policies and Fund
Description, Balances, and Changes.
A CITIZEN’S GUIDE TO THE BUDGET DOCUMENT
Budget documents are traditionally difficult to read, especially if you are not familiar with
the organization. One reason is that most of us do not work with written budgets every
day and thus are uncertain as to where we should focus our attention. For this reason,
the Town’s budget has been consciously organized to provide a “big-picture” overview
first, followed by progressively more detailed information. This document respects both
your time and your need to understand complex financial issues at a level that allows
you to actively participate in the discussion in a meaningful way. In order to address
these issues, and to assist interested readers in making the budget understandable, we
would like to suggest that it be read in the following order:
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TOWN ORGANIZATIONAL CHART
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BOARDS AND COMMITTEES
- Affordable Housing Steering
Committee
- Affordable Housing Trust
- Cable Advisory Committee
- Cohasset Affordable Housing Trust
- Cohasset Cultural Council
- Cohasset Common Historic District
Commission
- Cohasset Community Television
Corporation, Board of Directors
- Cohasset Harbor Committee
- Community Preservation
Committee
- Conservation Commission
- Elder Affairs Board
- Historical Commission
- Open Space and Recreation
- PEB Committee
- Registrars of Voters
- Stormwater Advisory Committee
- Town Hall Building Committee
- Zoning Board of Appeals
- Advisory Committee
- Alternative Energy Sources
Committee
- By-law Committee
- Capital Budget
- Design Review Board
Cohasset Voters Elect
Board of Selectmen Appoints
Troika (Cohasset Select
Board Chair, Advisory
Committee Chair, &
Moderator) Appoints
- Board of Assessors
- Board of Health
- Cohasset Select Board
- Cohasset Housing Authority
- Planning Board
- Recreation Commission
- School Committee
- Sewer Commissioners
- Trustees of Paul Pratt Memorial
Library
- Water Commissioners
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COMMUNITY PROFILE
The Town of Cohasset was incorporated in 1770, some 150 years after its first recorded
mention in the logs of English explorer Captain John Smith, and its early development as
part of the Town of Hingham.
Located in Norfolk County (as a non-geographically contiguous member community, along
with the Town of Brookline), Cohasset is a coastal community 20 miles south of Boston, and
is bordered by Hull to the north, Hingham to the west, Scituate to the south, and
Massachusetts Bay to the east. Cohasset’s 9.89 square miles were home to 7,542 residents
according to the 2010 US Census, and 7,765 residents according to the 2019 census
conducted by the Cohasset Town Clerk.
The community’s natural beauty and abundant opportunities for outdoor activities, including
a picturesque harbor, two beaches, the Whitney Woods Reservation, and Wompatuck State
Park, have not only attracted active residents drawn to hiking, running, biking, swimming
and sailing, but also influence the local economy. Cohasset now plays host to more than a
dozen charitable and for-profit road race events, among them the Cohasset Triathlon which
attracts 1,200 racers and supporters to Town, the Road Race by the Sea, a pre-Boston
Marathon 10K event run since 1975, and a Town-sponsored Thanksgiving Day 5K which
draws some 750 annual racers.
In addition, the annual South Shore Arts Festival (sponsored by the South Shore Arts Center)
brings thousands to the Town Common over a long weekend every June. Several fields and
courts are available for several sports as well as clubs for Yachting, Sailing, tennis, golf,
fitness, gardening, and drama. The South Shore Music Circus and the South Shore Arts
Center provide even more opportunities for enjoyment as do the abundant and wide-ranging
offerings of the Town’s Recreation and Elder Affairs departments.
Cohasset has 6.12 miles of shoreline. Only 3.4% of it is publicly owned1. The rocky coast
has been responsible for many shipwrecks, particularly prior to 1860 when the historic
Minot’s Ledge Light, with its 1-4-3 flash pattern, was completed for the second time. The
Harbor is home to recreational fishing, some commercial fishing, the Cohasset Yacht Club,
Cohasset Sailing Club, Cohasset Harbor Marina, Fisherman’s Wharf, a Town landing, a Town
Pier, a Town boat ramp, Cohasset Maritime Institute, Cohasset Center for Student Coastal
Research, Cohasset Harbor Inn, Bassing Beach, a few restaurants and historic sites. The
Town is currently developing a plan to enhance the area “to support the existing lobster fleet
and marine-related businesses, enhance public access to the waterfront and the water, link
economic development in the Harbor to the Village, and create a more vibrant Harbor”2.
While the Town remains home to an active fishing fleet, it is primarily a residential
community. The main highways include State routes 3A and 228, with connecting access to
Route 3, the primary north-south highway on the South Shore. The Massachusetts Bay
Transportation Authority (MBTA) provides easy access to Boston through a commuter rail
station in Cohasset, which is complemented with the Town’s first transit-oriented
development, Old Colony Square. Boston can also be reached through a subway station in
1 Cohasset Municipal Harbor Plan 2019 DRAFT: Review Copy November 2019, accessed January 8,
https://www.cohassetma.org/DocumentCenter/View/1925/Cohasset-Municipal-Harbor-Plan---November-2019-Draft, p 23.
2 Cohasset Municipal Harbor Plan 2019 DRAFT: Review Copy November 2019, p 8.
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Braintree, and a commuter boat service in Hingham. Logan International Airport, which can
be reached via all three MBTA mass transit options, is approximately 22 miles away by car.
The Town operates under an Open Town Meeting form of government, which is vested with
all legislative and budgetary approval authority. A five-member Select Board is responsible
for general policy implementation and appoints a Town Manager who directs all day-to-day
governmental operations, other than schools, as Chief Administrative and Chief Financial
Officer. A five-member School Committee oversees a K-12 school system and appoints a
full-time Superintendent. Elected Water and Sewer boards oversee the water and sewer
enterprise funds, respectively.
General governmental services provided within the Town’s boundaries include police and fire
protection, collection and treatment of sewage, water distribution, public works (including
roads, cemeteries, and tree and park maintenance), harbor management, recreation, health,
veteran’s services, aging support services, and a public library. The water and sewer
enterprise funds are self-supporting. The Town also maintains a solid waste recycling and
transfer station.
COHASSET AS PART OF NORFOLK COUNTY
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COHASSET
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General
Incorporated: 1770 Total Area: 31.5 sq. miles
County: Norfolk Land Area: 9.9 sq. miles
Coordinates: 42°14'34"N 70°48'9"W Water Area: 21.6 sq. miles
Highest Elevation: 188 feet (Scituate Hill) Total Roadways: 53 miles
Bond Rating: AAA (since 2016) Private Roadways: 12 miles
Demographics
2019 Population3: 7,765 2018 Labor Force4: 4,468
2019 Voters3: 5,872 2019 Unemployment4: 2.3%
2019 State Unemployment4: 2.9%
2017 Median Age5: 44.6
2017 Up to 19 years5: 2,334 2017 Average Household income:6: $208,201
2017 20 to 39 years5: 1,268 2017 Median Household income6: $140,000
2017 40 to 59 years5: 2,705 2017 Per Capita Income6: $75,885
2017 60+ years5: 2,086
Housing
2017 Housing units7: 3,473 2017 Built since 20107: 268
2017 1-unit7: 2,942 2017 Built before 19407: 1,105
2017 3-19 units7: 394
FY20 Taxes
Total Assessed Value (Recap): $ 3,088,266,742 Parcels (LA-4): 3,334
Tax Rate per thousand (Recap): $ 12.97 2019 Vehicles: 8,385
Operating Budget including enterprise funds (Budget): $ 52,225,940
Residential properties (LA-5): 93.15% of total assessed value
Commercial properties (LA-5): 5.92% of total assessed value
Industrial properties (LA-5): 0.05% of total assessed value
Personal Property (LA-5): .88% of total assessed value
Average Single Family Home Value8: $1,005,283
Average Single Family Tax Bill8: $ 13,039
Median Single Family Home Value8: $ 793,900
Median Single Family Tax Bill8: $ 10,297
3 Cohasset Town Clerk, email message to Cohasset Treasurer, January 8, 2020.
4 “Find unemployment rates”, Mass.Gov, accessed December 31, 2019, https://www.mass.gov/find-unemployment-rates,
(Labor Force: Dec 2018 – Nov 2019 avg)
5 U.S. Census. “2017 American Community Survey – Age and Sex), accessed January 8, 2020,
https://factfinder.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=CF
6 U.S. Census. “Selected Economic Characteristics (Employment, Commute, Occupation, Income, Health Insurance, …)”,
accessed December 31, 2019, https://factfinder.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=CF
7 U.S. Census. “Selected Housing Characteristics (Occupied or Vacant, Year Build, Rooms, Own or Rent, …)”, accessed
December 31, 2019, https://factfinder.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=CF
8 Cohasset Director of Assessing, email message to Cohasset Treasurer, month, day, year.
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BUDGET SUMMARIES
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COHASSET SELECT BOARD BUDGET MESSAGE
Cohasset Board of Selectmen
The mission of the Board of Selectmen is to protect, maintain, and enhance our dynamic community,
historical heritage, and coastal environment by providing thoughtful leadership and fostering citizen
engagement.
Budget Message for FY 2021 (July 1, 2020 – June 30, 2021)
The financial health of Cohasset is strong. The Town has consistently delivered reliable services and
addressed our long-term fiscal stability through annual contributions to several stabilization funds
(including an OPEB Trust fund), the development of sound reserve policies and the achievement in Fiscal
2016 of an AAA Bond Rating.
The Board of Selectmen reaffirms our commitment to providing high-quality, valued services,
continued infrastructure development and maintenance, and sustainable, prudent transparent financial
management.
We also reaffirm our commitment to fostering resource sharing with the School District and all other
Town Departments wherever possible, to prudently use taxpayer revenues while providing efficient and
consistent services to the community. We also encourage identifying operational and planning
efficiencies through strategic partnerships with our neighboring communities. As well, the Board remains
committed to supporting a professional and valued employee and volunteer work force. We support
provisioning the Town Manager with adequate resources to ensure optimal town operations.
The Cohasset Board of Selectmen hereby promulgates the following Fiscal Year 2021 budget message.
1. Adhere to the Town’s financial management and reserve policies.
We seek to:
Maintain a AAA bond rating.
Continue annual OPEB Trust Fund contributions with this fiscal year’s target being
$500,000 – to be comprised of a budgeted amount plus a commitment from free cash.
Formulate, in conjunction with PEB, a long-range plan to address the OPEB trust fund shortfall.
Maintain and build stabilization and reserve fund balances to meet reserve policy objectives.
This fiscal year meet the Reserve Fund policy target of 1% of the prior years property tax levy
and make a total contribution to the Capital Budget (other than excluded debt) equal to 5% of
the Budget.
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Review and revise financial management policies, when needed.
2. Budget for the delivery of Town-wide services equivalent to those of the preceding fiscal year
within available revenue sources including the allowable tax levy.
Cohasset taxpayers experience sustained fiscal pressure due to our narrow, mostly residential, tax base
and a desire to maintain independence in core services. As well, we must address liabilities previously
unrecognized on the town’s balance sheet (primarily OPEB – which represents a substantial unfunded
liability), while maintaining our ongoing infrastructure and capital investments.
We remain committed to seeking further efficiencies of services and aspire to find ways to efficientl y and
prudentl y deliver the best possible services to arrive at a point at which we are not taxing to the levy.
Accordingly, we find it necessary to maintain our levy increase at 2.5% and to maintain a unified tax rate.
We will continue to review user fees and fines for consistency, equity and value.
3. Establish capital priorities and funding plans.
The Board emphasizes the importance of maintaining and improving the practice and function of a long-
range capital plan. Accordingly, Town Manager will review, maintain and monitor
5- and 10-year budget and capital maintenance forecasts.
The Board recognizes and supports the following near-term capital priorities:
Create and present a final plan for the renovation and restoration of Town Hall to Town
Meeting.
• Provide necessary support, including funding, for the implementation of the Harbor Plan, The
Open Space Plan and the Master Plan.
• Develop and support funding for policies and programs that address the health crisis of
addiction and substance abuse.
• Provide necessary funding and support in order to ensure appropriate standards of safety and
working conditions of the local fishing industry.
• Create, and address the funding for, a plan to achieve and exceed 10%+ affordable housing on
an ongoing and sustainable basis consistent with the character of Cohasset.
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4. Use technology to create operational efficiencies.
We recognize our dut y to expend taxpayer funds with care and note that the competitive bidding process
is an effective tool for efficient price discovery which, along with the use of modern technology, produces
increased efficiency. We seek to drive technology infrastructure development to support key initiatives
including efficiencies in operational automation, recordkeeping and communications with residents and
staff.
Accordingly, we highlight our support for the following:
Continue development of a comprehensive communications strategy to include the use of social
media and digital technology which addresses, amongst other concerns,
Emergency Management communication such as power outages and other emergencies and
catastrophes.
Continue development of an electronic document management system as well as e- payment
and permitting.
This document constitutes the Board of Selectmen’s Budget Message and FY21 fiscal priorities
We look forward to working with Town Manager Chris Senior, employees, committees, boards and
residents over the next several months to create a responsible and forward-looking budget that commits
to sustaining and further developing an engaged workforce and delivering the best possible services to
our residents.
END
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TOWN MANAGER BUDGET SUMMARY
Introduction
As the final drafts were being prepared for this comprehensive budget document, the world
changed around us. The novel corona virus COVID-19 swept the world, the nation, and the
Commonwealth, forcing unprecedented changes in how we live, do business, and run
governments. Town Meeting was postponed, school moved on-line, and the day-to-day
operations of our local government were forced to move from the interpersonal to the
internet. While we have begun the road to recovery, exactly what the ‘new normal’ will look
like remains a work in progress.
This budget represents a commitment by Town leadership to maintain services at current
levels constructed upon the AAA fiscal foundation which Cohasset has built up over the past
decade. While there have been reductions in both projected operating revenue and expenses
from the plans first presented in January, conservative budgeting over prior years has
provided the necessary fiscal flexibility to craft this FY2021 budget plan.
The Capital Plan has likewise been scaled back, with essential equipment and infrastructure
maintenance funded, and other important but less time-sensitive projects placed on a
temporary hold. Even after these projects are paid for, more than $2 million will remain the
Capital Reserve Fund for future investments.
An additional $4 million remains on deposit in the Town’s General Reserve Fund, untouched
by this proposed FY21 spending plan. This ‘rainy day’ fund will remain fully funded for future
use as necessary.
This document, the fifth presented in this comprehensive format, presents a detailed look at
the proposed FY21 Operating and Capital budgets, as well as information on individual
departments, the Town’s debt, adopted financial policies, and a glossary of financial terms.
The FY20 document received the Government Finance Officers Association Budget Award,
the first time Cohasset has been so recognized.
I would like to thank the entire Town Management Team for their hard work in crafting this
document and offer a special thanks to Finance Director Don Piatt and Treasurer-Collector
Paula Linhares for all their work on this document. While crafting this comprehensive fiscal
document is always a time-intensive process, completing such work during a pandemic is an
accomplishment in and of itself.
Budgets are business plans and value statements. This document represents the proposed
governmental plan for FY21, and through the services provided, programs offered, and staff
and material resources supported, what we all hope is a strong expression of Cohasset’s
community values, particularly in these challenging times.
FY21 Highlights and Trends
The Town operating budget contains two distinct parts: the General Fund, which includes
the Schools, Town Departments, and shared expenses such as debt payments, employee
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benefits, and common services; and the Water and Sewer Enterprise Funds, which represent
the operations of the water and sewer departments, respectively. The General Fund is
supported by a combination of revenue, such as property taxes, local receipts (which includes
building permits and motor vehicle excise taxes), and state aid. The Enterprise Funds are
supported by fees paid by customers receiving water and sewer services; property taxes do
not support the operations of either the Water or Sewer Departments.
The proposed FY21 General Fund budget is $49,326,425. The single largest revenue
component of the General Fund is local property taxes, of which roughly 93% represent
residential property and 7% commercial and personal property. The single largest service
supported by the General Fund is Education. The Charts which follow highlight the main
revenue and expense categories in the General Fund.
Property Tax
84%
Local Receipts
7%
State Aid
7%
Other Funds
2%
Total Revenue $49,326,425
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The narrative which follows later in this document describes in greater detail the programs
and services supported by this budget. With a strong emphasis on stability during these
challenging times, the budget is designed to maintain existing services across the board,
from schools to public safety to community services.
Key Revenues
Property taxes are capped at an annual increase of no more than 2.5%, plus an annual
amount which represents new growth. New growth includes both new buildings built on
previously open land, as well as the value of both new additions to existing structures and
new structures built to replace previously existing structures.
New growth has provided an important component of available annual revenue over the past
decade as the following chart shows:
Shared Budgets
25%
School Budget
43%
Town Budgets
27%
Transfers to Other
Funds
4%
State & County
Assessments
1%
Other Amounts to
be Raised
0%
Total Expenditures $49,326,425
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In FY21, new growth is projected to add $450,000 to the property tax levy, an increase of
1.12% over FY20’s available tax levy. After three exceptionally strong years, which included
the buildouts of the Toll Brothers and Cook Estates projects, new growth revenue fell
significantly in FY20. While there are expected to be enough active projects to meet the
FY21 growth number, any significant economic contraction at the regional or national level
may have further impacts in future years.
As property taxes represent more than 80% of Town revenue, modest increases in the tax
base reflected in new growth figures have provided the budgetary cushion to support
enhanced programs and services for the School Department, as well as to address increases
in employee benefit costs. Any long-term reduction in this revenue cushion will impact the
flexibility of future budgets.
The single largest component of local receipt revenue is the Motor Vehicle excise tax. A
revenue highly dependent on the economy, excise taxes fell after the recession of 2008, and
did not increase noticeably until several years later. Recognizing the current economic
uncertainty, and the reported impacts on auto and truck manufacturing and sales during the
pandemic, the budget for FY21 projects a decrease in motor vehicle excise tax revenue.
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21
est
New Growth
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State aid, which declined after the 2008 recession, has increased only modestly over the past
several years. State aid for Education, known as Chapter 70, has seen only minimal increases
since a jump in FY14, and formulas for Chapter 70 consistently place Cohasset at the lower
end of proposed annual increases. The FY21 budget projects a decrease in state aid along
the lines of what was experienced in the immediate aftermath of the 2008 recession.
The other component of State Aid, known as Unrestricted General Government Aid, is also
projected to decrease in FY21.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
Motor Vehicle Excise Tax
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20
est
FY21
est
Chapter 70
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Projections for other economy-influenced revenue, such as building permit fees and meals
taxes, have also been reduced for FY21.
Key Expenses
Town government is a service delivery operation, and the staff that support and provide
those services are our single most important resource. The radical changes in service
delivery brought about by the COVID-19 pandemic have challenged staff across the board,
requiring new operating procedures in every department. Moving so many services from the
analog, in-person world to the digital was a feat which required flexibility and adaptability on
everyone’s part.
The work done by the Town’s IT staff was superlative, from supporting the School
Department in transitioning to on-line learning almost literally overnight, to providing the
resources necessary for Town staff to work from home where possible and for boards and
committees to conduct business on-line. Over the past five years Cohasset has built a unified
town-wide IT department from scratch, hiring and training superb staff to support all aspects
of technology for school and municipal services alike. Those investments made all the
difference during this public health crisis.
While IT staff worked behind the scenes, public safety staff had to adopt new safety protocols
to provide services to Cohasset’s residents, Elder Affairs staff crafted alternative ways to
support at-home seniors, and the Facilities team explored new approaches to cleaning and
maintenance required to allow staff to safely provide critical services in buildings not designed
for social distancing.
All of this was made possible by investments in staff training, recruitment, and HR support.
The Town’s support for skill, safety and wellness programs continues in the FY21 budget, and
will continue to pay dividends in the new fiscal year and beyond. In addition, long-term capital
planning has allowed for the prudent purchasing of equipment from IT servers and the Town’s
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20
est
FY21
est
Unrestricted Aid
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fiber network to modern ambulances and police cruisers. Combined, these investments
support the delivery of high-quality services, even during a public health pandemic.
Cohasset was recognized in January by MIIA (the group insurance partnership in which the
Town participates) for its new facilities maintenance program. The effort, which combines
technology and trained staff, has already provided the first full assessment of all Town
buildings, and will become the foundation for a long-term pro-active building maintenance
plan.
Health care expenses continue to be the single largest non-salary expense in the operating
budget. The Town’s MIIA partnership, including a commitment to employee wellness
programs, have kept health insurance rates level in the FY21 budget. Managing health care
expenses is an ongoing task, made easier and more successful by the Town’s employee-
driven wellness program.
The retiree side of health insurance represents a long-term liability known as Other Post-
Employment Benefits, or OPEB. Over the past nine years, the Town has set aside
approximately $4.0 million in reserves to pay for these future expenses (see chart below),
as well as making significant changes to retiree medical coverage and contribution levels to
mitigate even more of these costs.
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 est FY21 est
Health Insurance
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This past year the Select Board adopted a long-term funding strategy prepared by the Post-
Employment Benefits (PEB) committee, making Cohasset one of the few communities in
Massachusetts with an OPEB funding plan. These efforts will help ensure that a healthy
balance is maintained between the promises made to current and retired employees and the
impact on taxpayers and the delivery of services. The policy can be reviewed in the Appendix
of this report. Other Post-Employment Benefits Liability Trust Policy
The other principal retiree benefit – the pension system – is also a long-term financial
challenge. Cohasset is part of the Norfolk County Retirement System, and pays into the plan
for both future retirees, and to make up for a substantial underfunded liability created by
prior plan management. As the chart below shows, pension costs have doubled over the
past 10 years.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
OPEB Trust Fund
as of June 30
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 est
Pension
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Until the unfunded pension liability is fully paid in 2032, the Town will need to maintain a
close watch on stock market volatility and the management of existing pension resources.
The Town will continue to engage Norfolk County to improve its management of the pension
system, and to explore any available alternatives to smooth out future expenses.
Fiscal Policies – The foundation of a strong budget
The Town’s achievement of its first AAA bond rating in February of 2016 was tied to
Cohasset’s adopting, maintaining, building upon and following a series of financial
management policies which date back to 2012. As the Financial Policy section of this
document details, Cohasset has adopted a series of comprehensive guiding principles which
cover things from debt management to fraud risk assessment.
These policies guide the annual adoption of the budget as well. As a best practice, the annual
budget is designed to generate an undesignated fund balance of between 3-4%. This
‘cushion’ is critical to a public sector budget as governments do not have the flexibility to
make significant changes to either revenue or most expenses during a fiscal year.
As the chart below shows, the Town has been on or close to target for the past six years
(with the FY16 increase due primarily to one-time revenues, not recurring items).
Adhering to these policies brought Town reserves up to its goal level in 2017, and they have
remained at or near that level ever since.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19
Free Cash vs. Policy Goals
Free Cash Goal Min Goal Max
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Strong reserves allow the Town to self-fund bond advances, pay cash for numerous smaller
capital projects, and maintain a strong cash flow. It also protects the Town’s AAA bond
rating, which will provide lower interest costs for major capital projects the Town will address
in future years.
Conclusion
The Fiscal Year 2021 spending plan represents a commitment to maintain strong service
delivery for all Town residents, despite the economic and other challenges created by the
COVID-19 public health crisis. Crafted over many hours in a collaborative effort of staff, the
Town’s elected leadership and volunteers, it supports a first-class educational system, a
robust public safety system, a commitment of resources for every Cohasset resident that
wants to age-in-place in their own home, and much more.
My thanks again to all who have participated in this process, and the ongoing effort to make
this budget a faithful reflection of Cohasset’s community values.
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 est
Stabilization Fund Balance vs. Policy
Stabilization Fund Balances Policy
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BALANCED BUDGET EXECUTIVE SUMMARY
FY19 ACTUAL FY20 BUDGET
FY21
RECOMMENDED $ Change % Change
TOTAL LEVY LIMIT 38,540,035 40,054,820 41,388,518 1,333,698 3.33%
STATE AID/CHERRY SHEET 3,350,506 3,480,065 3,339,122 (140,943) -4.05%
LOCAL RECEIPTS incl Hotel/Meals 4,468,667 3,925,260 3,645,276 (279,984) -7.13%
OTHER REVENUES 965,168 772,426 953,509 181,083 23.44%
TOTAL GENERAL FUND REVENUES 47,324,376 48,232,571 49,326,425 1,093,854 2.27%
DEPARTMENT FY19 ACTUAL FY20 BUDGET
FY21
RECOMMENDED $ Change % Change
ADMINISTRATIVE SERVICES 2,955,114 3,464,738 3,578,277 113,539 3.28%
PUBLIC SAFETY 5,500,395 5,602,261 5,808,671 206,410 3.68%
EDUCATION SERVICES 19,679,246 20,486,349 21,197,272 710,923 3.47%
PUBLIC WORKS/FACILITIES 3,133,134 3,188,500 3,266,681 78,181 2.45%
HEALTH & WELFARE 540,671 621,331 644,644 23,313 3.75%
CULTURE & RECREATION 751,559 797,624 864,635 67,011 8.40%
DEBT SERVICE 2,668,955 2,307,165 1,927,367 (379,798) -16.46%
BENEFITS & INSURANCE 8,555,408 8,864,257 9,076,864 212,607 2.40%
ARTICLES & ONE-TIME COSTS 28,874 110,000 - (110,000) -100.00%
STABILIZATION FUND CONTRIBUTIONS 2,275,697 1,924,026 2,161,060 237,034 12.32%
NON-APPROPRIATED AMOUNTS 753,370 866,320 800,954 (65,366) -7.55%
GROSS TOTAL TOWN 46,842,424 48,232,571 49,326,425 1,093,854 2.27%
SEWER ENTERPRISE FUND (indirect
costs included in General Fund Budget)2,655,778 2,531,010 2,335,260 (195,750) -7.73%
WATER ENTERPRISE FUND (indirect
costs included in General Fund Budget)5,052,066 4,820,268 4,875,737 55,469 1.15%
FY21 GENERAL FUND REVENUE SUMMARY
FY21 GENERAL FUND EXPENDITURE SUMMARY
FY21 ENTERPRISE FUNDS OPERATING BUDGETS
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REVENUE BUDGET SUMMARY
Levy Limit Calculation FY19 ACTUAL FY20 BUDGET FY21 BUDGET $ Change % Change
Prior year levy limit - 37,380,305 38,814,813 1,434,508 3.84%
Add 2.5% Increase - 934,508 970,370 35,862 3.84%
Add New Growth - 509,417 450,000 (59,417) -11.66%
Add Debt Exclusion-Straits Pond Sewer - 114,565 92,300 (22,265) -19.43%
Add Debt Exclusion-Central Sewer - 205,885 165,872 (40,013) -19.43%
Add Debt Exclusion-School Renovation - 933,963 889,563 (44,400) -4.75%
Add Debt Exclusion-School Planning - 5,800 5,600 (200) -3.45%
Excess Levy Capacity - (29,623) - 29,623 -100.00%
Total Levy 38,540,035 40,054,820 41,388,518 1,333,698 3.33%
REVENUES
State Aid/Cherry Sheet 3,350,506 3,480,065 3,339,122 (140,943) -4.05%
Local Receipts 4,233,239 3,739,486 3,472,185 (267,301) -7.15%
Hotel/Meals 235,428 185,774 173,091 (12,683) -6.83%
Federal Revenue Passed Through State 59,807 - - - 0.00%
Free Cash Appropriated - - 165,000 165,000 100.00%
Transfer from Pension Reserve Fund - - 200,000 200,000 100.00%
Transfer from Enterprise Funds for Indirect Costs 211,779 212,744 221,036 8,292 3.90%
Transfer from Capital Stabilization(debt service)476,737 396,252 205,252 (191,000) -48.20%
Transfer from Capital Projects 44,000 - - - 0.00%
Transfer from Special Revenue (close out funds)8,391 - - - 0.00%
Transfer from Community Preservation Fund(debt)24,117 23,093 21,884 (1,209) -5.24%
Transfer from Title V Betterments(debt)75,000 75,000 75,000 - 0.00%
Transfer from MSBA Surplus(debt)65,337 65,337 65,337 - 0.00%
TOTAL GENERAL FUND REVENUES 47,324,376 48,232,571 49,326,425 1,093,854 2.27%
FY21 GENERAL FUND REVENUE SUMMARY
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REVENUE PIE CHART
TAX LEVY
$41,388,518
84%
LOCAL RECEIPTS
$3,645,276
7%
STATE AID
$3,339,122
7%
OTHER AVAILABLE FUNDS
$953,509
2%
TAX LEVY LOCAL RECEIPTS STATE AID OTHER AVAILABLE FUNDS
Fiscal Year 2021 Revenue
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EXPENDITURE BUDGET SUMMARY
DEPARTMENT FY19 ACTUAL FY20 BUDGET
FY21
RECOMMENDED $ Change % Change
ADMINISTRATIVE SERVICES
TOWN MODERATOR - 500 500 - 0.00%
BOARD OF SELECTMEN 159,359 134,600 124,600 (10,000) -7.43%
TOWN MANAGER 330,700 446,436 363,660 (82,776) -18.54%
HUMAN RESOURCE MANAGEMENT 119,982 206,866 210,023 3,157 1.53%
ADVISORY COMMITTEE 180 360 360 - 0.00%
RESERVE FUND - 234,090 238,772 4,682 2.00%
DIRECTOR OF FINANCE 236,101 248,805 250,704 1,899 0.76%
BOARD OF ASSESSORS 199,554 220,827 230,254 9,427 4.27%
TREASURER/COLLECTOR 315,871 349,418 357,059 7,641 2.19%
LEGAL SERVICES 238,612 150,000 150,000 - 0.00%
CHIEF TECHNOLOGY OFFICE 434,809 514,621 608,594 93,973 18.26%
TOWN TECHNOLOGY 126,760 134,500 147,970 13,470 10.01%
TOWN CLERK 169,515 180,962 190,417 9,455 5.22%
PERMITS & INSPECTIONS 214,262 221,253 287,364 66,111 29.88%
UNCLASSIFIED 409,408 421,500 418,000 (3,500) -0.83%
ADMINISTRATIVE TOTAL 2,955,114 3,464,738 3,578,277 113,539 3.28%
PUBLIC SAFETY
POLICE 2,696,614 2,665,261 2,781,531 116,270 4.36%
FIRE 2,497,669 2,617,404 2,700,500 83,096 3.17%
BUILDING COMMISSIONER 145,819 159,168 160,900 1,732 1.09%
EMERGENCY MANAGEMENT 32,912 39,200 41,200 2,000 5.10%
HARBORMASTER 126,906 120,753 124,065 3,312 2.74%
SHELLFISH CONSTABLE 475 475 475 - 0.00%
PUBLIC SAFETY TOTAL 5,500,395 5,602,261 5,808,671 206,410 3.68%
EDUCATION SERVICES
COHASSET SCHOOLS 19,552,228 20,337,134 20,960,856 623,722 3.07%
SCHOOL SUPPORT OFFICER 73,767 77,265 79,197 1,932 2.50%
SOUTH SHORE VOCATIONAL 53,251 59,450 144,719 85,269 143.43%
WJC: INTERFACE - 12,500 12,500 - 0.00%
EDUCATION SERVICES TOTAL 19,679,246 20,486,349 21,197,272 710,923 3.47%
PUBLIC WORKS/FACILITIES
DEPT OF PUBLIC WORKS 1,422,391 1,452,180 1,468,596 16,416 1.13%
SNOW & ICE REMOVAL 208,131 125,000 125,000 - 0.00%
STREET LIGHTING 71,391 58,000 50,500 (7,500) -12.93%
TRANSFER STATION 502,149 488,178 541,318 53,140 10.89%
FACILITIES MANAGEMENT 929,072 1,065,142 1,081,267 16,125 1.51%
PUBLIC WORKS/FACILITIES TOTAL 3,133,134 3,188,500 3,266,681 78,181 2.45%
FY21 GENERAL FUND EXPENDITURE SUMMARY
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DEPARTMENT FY19 ACTUAL FY20 BUDGET
FY21
RECOMMENDED $ Change % Change
HEALTH & WELFARE
BOARD OF HEALTH 148,485 158,675 186,271 27,596 17.39%
ELDER AFFAIRS 291,474 316,597 328,509 11,912 3.76%
VETERANS SERVICES 100,712 146,059 129,864 (16,195) -11.09%
HEALTH & WELFARE TOTAL 540,671 621,331 644,644 23,313 3.75%
CULTURE & RECREATION
LIBRARY 614,502 659,249 723,510 64,261 9.75%
RECREATION 136,457 137,275 140,025 2,750 2.00%
COMMON HISTORICAL COMMISSION - 500 500 - 0.00%
HISTORICAL PRESERVATION 600 600 600 - 0.00%
CULTURE & RECREATION TOTAL 751,559 797,624 864,635 67,011 8.40%
DEBT SERVICE
DEBT SERVICE 2,668,955 2,307,165 1,927,367 (379,798) -16.46%
DEBT SERVICE TOTAL 2,668,955 2,307,165 1,927,367 (379,798) -16.46%
BENEFITS & INSURANCE
PENSION ASSESSMENT 2,506,749 2,462,635 2,636,498 173,863 7.06%
WORKERS COMPENSATION 269,537 198,373 208,292 9,919 5.00%
UNEMPLOYMENT 4,518 5,000 5,000 - 0.00%
HEALTH INSURANCE 5,106,691 5,433,859 5,433,859 - 0.00%
LIFE INSURANCE 7,588 10,335 10,542 207 2.00%
MEDICARE TAX 345,452 363,378 372,462 9,084 2.50%
PROPERTY & LIABILITY INSURANCE 314,872 390,677 410,211 19,534 5.00%
BENEFITS & INSURANCE TOTAL 8,555,408 8,864,257 9,076,864 212,607 2.40%
ARTICLES & ONE-TIME COSTS
FUNDED BY TAX LEVY
Public Roads Repair 28,874 - - - 0.00%
250th Committee Appropriation - 50,000 - (50,000) -100.00%
Contract Settlements - 60,000 - (60,000) -100.00%
ARTICLES & ONE-TIME COSTS 28,874 110,000 - (110,000) -100.00%
FY21 GENERAL FUND EXPENDITURE SUMMARY (cont.)
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DEPARTMENT FY19 ACTUAL FY20 BUDGET
FY21
RECOMMENDED $ Change % Change
STABILIZATION FUND CONTRIBUTIONS
Capital Stabilization Fund 1,625,697 1,724,026 1,996,060 272,034 15.78%
Stabilization Fund 125,000 50,000 - (50,000) -100.00%
Special Education Stabilization Fund 25,000 - - - 0.00%
OPEB Trust 500,000 150,000 165,000 15,000 10.00%
STABILIZATION FUND CONTRIBUTIONS TOTAL 2,275,697 1,924,026 2,161,060 237,034 12.32%
NON-APPROPRIATED AMOUNTS
STATE ASSESSMENTS 527,772 658,175 583,059 (75,116) -11.41%
OVERLAY RESERVE 211,779 195,378 205,000 9,622 4.92%
CHERRY SHEET OFFSETS 13,819 12,767 12,895 128 1.00%
NON-APPROPRIATED AMOUNTS TOTAL 753,370 866,320 800,954 (65,366) -7.55%
GROSS TOTAL TOWN 46,842,424 48,232,571 49,326,425 1,093,854 2.27%
FY21 GENERAL FUND EXPENDITURE SUMMARY (cont.)
SEWER ENTERPRISE FUND (indirect costs
included in General Fund Budget)2,655,778 2,531,010 2,335,260 (195,750) -7.73%
WATER ENTERPRISE FUND (indirect costs
included in General Fund Budget)5,052,066 4,820,268 4,875,737 55,469 1.15%
FY21 ENTERPRISE FUNDS OPERATING BUDGETS
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EXPENDITURE PIE CHART
Other
$2,962,014
6%
Shared
$12,293,036
25%
School
$20,960,856
42%
Town
$13,110,519
27%
Fiscal Year 2021 Budget
Other Shared School Town
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FIVE YEAR FORECAST
The Town Manager Act requires the Town Manager to annually prepare a financial forecast
of Town revenue, expenditures and the general condition of the Town. A forecast of projected
revenues and expenditures is a useful management and policy making tool that enables a
municipality to evaluate and make smart policy choices. A forecast can serve as an early
warning system to detect future gaps between revenues and expenditures but does not
insulate a community from potential surprises or emergencies, but it does allow the
administration to plan for, consider and correct potential issues. It is important to note that
forecasts are early projections and should not be relied on by any resident, committee or
commission.
The Town forecasts for five years at a time, by using educated estimates based on past
expenditures, revenues and the expertise of staff. The following schedule presents the
Town’s five year forecast for fiscal year 2021 through 2025:
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TOWN OF COHASSET FORECAST
5 YEAR ESTIMATES OF REVENUE VS. EXPENSES 4/30/2020
RECAP FY20 FY21 FY22 FY23 FY24 FY25
LEVY
Prior year 37,380,305 38,814,813 40,235,183 41,691,063 43,183,340 44,712,924
2.5% Increase 934,508 970,370 1,005,880 1,042,277 1,079,584 1,117,823
New Growth 509,417 450,000 450,000 450,000 450,000 450,000
Debt Exclusion 1,260,213 1,153,335 846,063 806,638 761,888 -
Excess Levy Capacity (29,623) - - -
Total Levy 40,054,820$ 41,388,518$ 42,537,126$ 43,989,978$ 45,474,812$ 46,280,747$
REVENUES(and offsets to operational expenses)
State Aid/Cherry Sheet 3,480,065 3,339,122 3,339,122 3,339,122 3,339,122 3,339,122
Local Receipts 3,925,260 3,645,276 3,645,276 3,645,276 3,645,276 3,645,276
Transfer from Enterprise Funds for Indirect Costs 212,744 221,036 226,562 232,226 238,032 243,983
Total Revenues 7,618,069$ 7,205,434$ 7,210,960$ 7,216,624$ 7,222,430$ 7,233,381$
Other Financing Sources/One-time receipts
Free Cash - 165,000 - - - -
Transfer from Pension Reserve Fund - 200,000 - - - -
Transfer from Capital Stabilization(debt service)396,252 205,252 205,562 202,812 153,965 153,965
Transfer from CPC 23,093 21,884 21,284 21,884 21,884 21,884
Transfer from Title V Betterments 75,000 75,000 75,000 75,000 75,000 75,000
Transfer from MSBA Surplus 65,337 65,337 65,337 65,337 65,337 -
Total Other Financing Sources/One-time receipts 559,682$ 732,473$ 367,183$ 365,033$ 316,186$ 250,849$
Total Levy/Revenue/Other Financing Sources 48,232,571$ 49,326,425$ 50,115,269$ 51,571,635$ 53,013,428$ 53,764,977$
OTHER AMOUNTS TO BE RAISED
Cherry Sheet Offsets 12,767 12,895 12,884 13,013 13,143 13,274
State & County Assessments 658,175 583,059 589,001 595,053 601,219 607,500
Overlay 195,378 205,000 225,000 225,000 225,000 225,000
Total Other Amounts to be raised 866,320$ 800,954$ 826,885$ 833,066$ 839,362$ 845,774$
TRANSFERS TO OTHER FUNDS
Transfer to Capital Stabilization 1,724,026 1,996,060 2,403,364 2,472,553 2,535,978 2,638,263
Transfer Stabilization Fund 50,000 - 50,000 50,000 50,000 50,000
OPEB 150,000 165,000 180,450 196,364 212,754 229,637
Total Transfers to Other Funds 1,924,026$ 2,161,060$ 2,633,814$ 2,718,917$ 2,798,732$ 2,917,900$
Facilities Department
Custodian Staff 562,192 573,436 584,905 596,603 608,535 620,705
Facilities Staff 502,860 497,917 507,876 518,033 528,394 538,962
Total Facilities Expenditures 1,065,052$ 1,071,353$ 1,092,780$ 1,114,636$ 1,136,928$ 1,159,667$
Articles/One-Time Costs Funded by Tax Levy
250th Committee Appropriation 50,000 - - - - -
Contract Settlements 60,000 - - - - -
Total Articles/One-Time Costs 110,000$ -$ -$ -$ -$ -$
SHARED BUDGET DETAILS
124 Human Resources (town-wide)206,866 210,023 215,274 220,656 226,172 231,826
125 School Support Officer (town-wide)77,265 79,197 81,177 83,206 85,286 87,418
132 Reserve Fund 234,090 238,772 243,547 248,418 253,386 258,454
155 Chief Information Office (town-wide)514,621 608,594 623,809 639,404 655,389 671,774
945 Risk Management 390,677 410,211 430,722 452,258 474,871 498,615
390 So Shore Vo Tech 59,450 144,719 148,337 152,045 155,846 159,742
391 WJC: Interface 12,500 12,500 12,500 12,500 12,500 12,500
700 Debt & Interest 981,616 708,695 411,586 398,696 392,696 348,984
700 Debt & Interest Excluded 1,325,550 1,218,672 911,400 871,975 827,225 -
911 Norfolk County Pension 2,462,635 2,636,498 2,900,148 3,190,163 3,509,179 3,860,097
912 Workers' Compensation 198,373 208,292 218,707 229,642 241,124 253,180
914 Health Insurance 5,433,859 5,433,859 5,814,229 6,221,225 6,656,711 7,122,681
915 Life Insurance 10,335 10,542 10,753 10,968 11,187 11,411
916 Medicare Taxes 363,378 372,462 381,774 391,318 401,101 411,129
Total Shared Budgets 12,271,215$ 12,293,036$ 12,403,963$ 13,122,474$ 13,591,215$ 13,608,567$
Total All Expenditures 16,236,613$ 16,326,403$ 16,957,442$ 17,789,092$ 18,366,238$ 18,531,908$
Available Revenue 31,995,958$ 33,000,022$ 33,157,827$ 33,782,543$ 34,647,190$ 35,233,069$
Net Change Y/Y 229,357$ 1,004,063$ 157,805$ 624,716$ 864,647$ 585,879$
% Change Y/Y 0.72%3.04%0.48%1.85%2.50%1.66%
School Share of 61% New Revenue 139,908$ 612,478$ 96,261$ 381,077$ 527,435$ 357,386$
Town Share of 39% New Revenue 89,449$ 391,584$ 61,544$ 243,639$ 337,212$ 228,493$
School Budget as Recommended 19,774,942$ 20,387,420$ 20,483,681$ 20,864,758$ 21,392,193$ 21,749,579$
Town Budget as Recommended 12,221,016$ 12,612,601$ 12,674,145$ 12,917,784$ 13,254,996$ 13,483,489$
31,995,958$ 33,000,021$ 33,157,826$ 33,782,542$ 34,647,189$ 35,233,068$
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GENERAL
ADMINISTRATION
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PERSONNEL SUMMARY
NOTE: 0.75 Full Time Equivalent (FTE) proposed for FY21 (>19 hours/week).
Budgeted Personnel > 19 hours per week
Department FY2019 FY2020
Proposed
FY2021
Town Manager Total 3 3 2
Human Resources Total 1 2 2
School Resource Officer Total 1 1 1
Finance Total 2 2 2
Assessors Total 3 3 3
Treasurer/Collector Total 4 4 4
Chief Technology Office Total 2 2 2
Town Clerk Total 2 2 2
Permits & Inspections Total 4 4 5
Police Total 19 19 19
Fire Total 24 26 26
Building Total 1 1 1
Harbormaster Total 1 1 1
DPW/Highway Total 16 16 16
DPW/Transfer Station Total 3 3 3.5
Facilities Total 6.48 6.48 6.48
Board of Health Total 1.86 1.86 1.86
Elder Affairs Total 3.91 3.91 3.91
Library Total 8.46 8.46 9.34
Recreation Total 2 2 2
Grand Total 108.71 111.71 113.09
Increase(Decrease)over prior year 3 1.38
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GENERAL GOVERNMENT
Town Manager
Mission Statement
The Town Manager is the Chief Administrative officer of the Town, and is responsible for
managing the day-to-day operations of municipal government as outlined in the Town
Manager Act and Town Bylaws. This includes responsibility for the preparation and
management of the annual Town budget as Chief Financial Officer, the appointment and
management of all managers and employees, and the purchasing of all goods and services
as Chief Procurement Officer.
The Town Manager also works closely with the Select Board to develop and implement goals
and policies for efficient and effective administration of Town government.
Programs and Services
Boards and Committees
The Town Manager works with all Town Boards and Committees to ensure the efficient and
effective operation of government, providing primary support for the Select Board and regular
partnership with the Advisory Committee, the Capital Budget Committee, and the Long Range
Planning Committee.
Prior Year Major Accomplishments
1. Managing the emergency response to the COVID-19 pandemic, including transition of
services to digital platforms, communicating critical health and safety information to the
community, and implementing entirely new work plans for staff across all departments
2. Receiving first ever Cohasset budget award from the Government Finance Officers
Association (GFOA) for FY20 budget book.
3. Joining the Complete Streets program and winning a $254,000 grant to improve the
Town Common
4. Completing work on the Town Master Plan and beginning implementation efforts
5. Reactivating the Cohasset Affordable Housing Trust and finalizing a Housing Production
Plan for adoption by the Select Board and the Planning Board
Town Manager
• Oversight of day-to-day operations as Chief Administrative Officer
• Preparation of the annual Town operating and capital budgets
• Preparation of the warrant for all Town Meetings
• Appointment and removal of all employees
• Coordination of long range planning activities among boards, commissions and committees
• Administration of the Town bylaws and other general and special laws
• Maintenance of Town property
• Management of litigation
• Negotiation of Collective Bargaining Agreements
• Procurement of goods and services
• Support for the Board of Selectmen
• Management of relationships with other municipal neighbors and other levels of government
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6. Collaborating with the Alternative Energy Committee on two $75,000 grants to study the
creation of electrical microgrids
7. Accepting the Town’s 6th consecutive GFOA award for excellence in financial statement
presentation for the FY19 Comprehensive Annual Financial Report
Goals for Coming Year
1. Closely monitor the Town’s finances and collaborate with Boards and Committees to
maintain strong, high quality services and a stable financial foundation
2. Implement new safety standards for staff, programs, and Town buildings as required to
address infection control
3. Work with applicable boards and committees to achieve the goals of the Master Plan,
Harbor Plan, and Open Space and Recreation Plan
4. Support the work of the Town Hall Building Committee
5. Seek additional grant funding for community resiliency efforts
6. Expand on-line services for residents/increase collaboration tools for staff
7. Install new electronic charging stations in multiple public parking lots across Town
Changes in Budget, Goals and Objectives
The ongoing challenges presented by the COVID-19 public health emergency required an
entirely new approach to providing governmental services, challenges which will continue
into FY21. While staff has most certainly been put to the test, a culture of teamwork and
collaboration, coupled with exceptional resiliency, has kept Cohasset moving forward. The
staff in the Town Manager’s office (including the Human Resources team) has been at the
center of these challenges, from supporting boards and committees with the transition to on-
line operations, to keeping both staff and citizens informed and connected. The time invested
in staff development, the resources committed to technological infrastructure, security, and
training, and the investment in critical equipment and supplies have all paid dividends as
Cohasset has responded to this unprecedented crisis. Tested by crisis, we prepare for FY21
ready to meet the challenges ahead.
*The reduction in the personnel budget is a result of moving an FTE and corresponding
salary from the Town Manager budget to Permits & Inspections budget.
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED*
TOWN MANAGER
PERSONNEL 322,481 431,436 *356,660
EXPENSES 8,218 15,000 7,000
SUBTOTAL 330,700 446,436 363,660
FULL TIME EQUIVALENTS 3 3 2
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Human Resources
Mission Statement
Human Resources offers programs & processes that support the quality, efficiency, and
effectiveness of Town services by reviewing and improving organizational structures,
recruiting and retaining talented and passionate teams, inspiring and encouraging excellent
customer service and optimism, and fostering frequent and clear communications.
The Cohasset Human Resources Department is tasked with multiple priorities which include
ensuring the Town operates within the laws, regulations and policies that govern it as well
as developing, implementing and maintaining positive, progressive employee relations
policies and programs. On an operational level, HR manages all Family Medical Leaves, Town
training, recruiting, employee and labor relations and compensation matters. We support
benefits management with the Treasurer Collector’s office.
Programs and Services
Prior Year Major Accomplishments
1. Completion of the Employee Guidebook (replacing the Personnel Bylaw)
2. Hiring of Planning Director, Payroll-Benefits Specialist, DPW Administrative Assistant, the
Assistant to the DPW Director/Sewer Commission, Elder Affairs Director, Elder Affairs
Assistant Director, Assistant to HR Director/Special Assistant to the Town Manager, 3 DPW
employees, 3 Fire Fighter/Paramedics, 3 Police Officers, Library Director, 2 Library
employees
3. Reorganization of Planning, Permitting and Inspection
4. Launching of our digital bulletin board, Airbo
5. Implemented software for FMLA management
6. Completed negotiations of the collective bargaining agreements for Facilities, Police
Officers and Superior Officers
7. Completed a Wage Equity Audit
8. Continued successful employee events of BBQ, Summer Ice Cream Treat and Service
Recognition Event
9. Formed Task Force to focus and coordinate efforts to address Opioid Addiction
Human Resources offer the following services to Town leaders and teams:
• Organizational Development
• Policy Creation and Review
• Recruitment
• Retention, including Onboarding, Employee Appreciation, Benefits and Compensation Review,
Negotiations, and Employee Problem Solving.
• Training and Professional Development
• Performance Management
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Goals for Coming Year
1. Design and Implement New Hire Onboarding Program
2. Prepare for and negotiate collective bargaining agreements
3. Prepare and implement new and/or revised policies
4. Launch Employee Intranet
5. Review and update non-union compensation ranges
6. Review and consider changes to health insurance offerings
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
HUMAN RESOURCE MANAGEMENT
PERSONNEL 72,404 148,127 155,023
EXPENSES 46,787 58,739 55,000
PRIOR YEAR ENCUMBRANCES 792 - -
SUBTOTAL 119,982 206,866 210,023
FULL TIME EQUIVALENTS 1 2 2
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Information Technology
Mission Statement
Information Technology Services (ITS) develops procedures and practices for seamless
integration of staff and technologies. ITS develops system standards for purposes of enabling
all departments to meet their goals and objectives in an integrated and efficient manner.
Cohasset’s network of resources is designed to serve the needs of First Responders,
Educational and Municipal departments. ITS primary goals are to support the various
departments, boards and committees through technology solutions including supplying
Connectivity, ensuring Data Availability, Security awareness and insight to relevant
technologies for purposes of meeting each department’s ongoing constituent service delivery
objectives.
Programs and Services
Boards and Committees
ITS regularly interacts with all departments, additionally ITS will develop a collaborative ten
year strategic plan with Capital Budget, Advisory Board, and interact with other boards or
commissions requiring technical resources for the betterment and advancement of strategic
goals. Regular support is provided to the following departments, Accounting,
Treasure/Collector, Selectmen, DPW, Facilities, Conservation, Health, Police, Fire, Schools,
Veteran Affairs, Water, Waste Water, Harbor Master, Recreation, Council on Aging,
Emergency Operations, and Procurement. Additionally the CIO meets regularly with Regional
State and Local government entities to review common regional efforts.
Prior Year Major Accomplishments
The following FY20 accomplishments and ongoing activities have been funded via Grants,
Capital and Operational funds.
1. Increases in Surveillance systems at CMHS, RTF/DPW.
2. Additional implementation of E-Permitting modules, IE Health, Dogs and Fire Burning
Permits
3. Electronic Document Management initiatives including Health Database, Personnel
Onboarding and a new Cohasset E-Document Public Portal.
Responsibilities
• Selection, purchase,
implementation and management
of the town’s Technology systems
and infrastructure
• Vetting potential solutions
• Reviewing funding requirements
• Reviewing the engineering and
development associated with
Technology adoption
• Project management
Services
• Software Application support
• Hardware support
• Network support
• Technical training
• Technology procurement Engineering
• Project management
• Telephony support
• Curriculum support associated with BYOD and the
Digital Learning Initiative
• Budgeting and Administration of all Technology
funding and inventories
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4. Enhanced Security goals in FY20 included Town Wide Two Factor Authentication for staff
as well as other security system enhancements, these include additional Cyber Security
training for staff.
5. Other accolades included Windows 10 upgrades, new software adoptions in various
departments, including HR, Schools and DPW.
6. Completion of a Master Technology Plan and a new Application Program Interface that
allows multiple applications to sync data, thus ensuring data integrity and ease of
updating and searching records.
7. Upgrades for Ambulance, Police systems and Building Security systems software.
8. Cohasset School curriculum enhancements including a digital interactive display,
Language Lab Solutions and a new Student Information System.
Goals for Coming Year
The FY21 proposed IT budgets have several initiatives driving this FY21 budget. The budget’s
normally nominal annual increase is less than 3% of the proposed increase. The predominant
increases in the FY21 Central Infrastructure budget are tied to the following two initiatives.
The following FY21 department goals include:
1. 2020 Security Initiative – inclusive of adding security services that will aid in reducing the
towns electronic attack area as it relates to viruses, malware and other security issues
like Ransomware. These threats are tied to email and URL access. Account Spoofing
prevention will be addressed as will potential Denial of Service Attacks and Phishing
schemes targeting our end users. Its critical that our systems remain secure, staying up
to date with appropriate preventive and proactive measures is required at this time.
Identifying the threat landscape and adjusting our security solution to meet those threats
is paramount.
2. Backup and Recovery – We are proposing to align our Backup and Recovery systems for
purposes of mapping our future On-Premise and Cloud based systems into a single
solution for Backing up data and systems. Replication of Disaster Recovery points will
allow for faster recovery and provide redundancy. With the anticipated large volumes of
data that the EDM solution will house and present via the Public Portal, it’s critical we
adopt a single robust solution that can manage this influx in electronic data, including
recovery in the event of hardware failure or data integrity issues occurring.
Changes to the technologies above should to be funded via Operational budgets vs. past and
future Capital budgets. These shifts from Capital to Operational budgets allow us to map the
towns Infrastructure and Software platforms incrementally in line with the recently developed
Cohasset Master Technology Plan.
Along with the IT Central Infrastructure budget being utilized town wide, the Municipal
Software budget is also a factor to consider. The following information provides an overview
of the budget increases for the FY21 Municipal IT Software budget. The following software
solutions have been enhanced, including new solutions for some departments, these include:
3. Electronic Permitting – This application suite offers many departments an E-Permitting
module that integrates into their department workflow. It allows the departments to shift
from a manual paper process methodology to a paperless electronic processing solution.
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4. The following departments leverage this solution, Building, Health, Clerk and Fire with the
Planning department joining the electronic permitting arena by the end of FY20.
5. Electronic Document Management (EDM) – This solution will be an integral part of the
applications Cohasset leverages going forward. Integration points have been developed
so dissimilar applications sync data for easier access and search capabilities. The new
Public Portal developed in FY20 and funded in part through state grants allows data to be
available to the public in a self-serve fashion. This solution will continue to mature and
build continuity between numerous current and future solutions.
6. Misc. Software – There are numerous applications that are new or have been upgraded
to serve additional needs. These include VCS Scheduling software used in CPD and now
extended to CFD. ESRI ArcGIS and AutoCAD used in DPW and Engineering will provide
needed analytics for personnel to disseminate info while offering potential options for
projects and Infrastructure decisions. Also new is a Human Resources hosted
management solution used to manage personnel, policies and other associated tasks.
Archive Social is an application that supplies the needed solution to capture all social
media account info and postings that the state mandates we retain as part of the state’s
retention schedules for those communications.
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
CHIEF TECHNOLOGY OFFICE
PERSONNEL 243,277 248,821 269,194
EXPENSES 179,932 265,800 339,400
PRIOR YEAR ENCUMBRANCES 11,600 - -
SUBTOTAL 434,809 514,621 608,594
FULL TIME EQUIVALENTS 2 2 2
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
TOWN TECHNOLOGY
PERSONNEL - - -
EXPENSES 105,984 134,500 147,970
PRIOR YEAR ENCUMBRANCES 20,776 - -
SUBTOTAL 126,760 134,500 147,970
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Finance/Accounting
Mission Statement
The Mission of the Finance and Accounting Department is to protect the fiduciary interests of
the Town of Cohasset by providing independent, timely oversight of the Town's finances and
by ensuring that financial transactions are executed legally, efficiently, and effectively.
The Finance and Accounting Department provides the controllership and audit functions for
the Town of Cohasset and its departments. It coordinates the financial activities of the Board
of Assessors and the Treasurer/collector's offices. Accounting assures that financial
transactions are undertaken in accordance with federal, state, and local law, regulation,
contract, and policy as well as adherence to generally acceptable accounting principles
(GAAP). The Department serves as a barrier to potential fraud or misuse of Cohasset's
resources.
The Finance and Accounting Department is responsible for maintaining and administering a
financial account and management information system that provides accurate, complete, and
timely information pertaining to all financial activities of Cohasset's town departments,
boards, and commissions. Accounting provides financial information to a wide variety of
stakeholders including the Select Board, Town Manager, Town departments, federal, state,
and other levels of government along with the citizens of Cohasset.
Programs and Services
Prior Year Major Accomplishments
1. Certification of Free Cash and Retained Earnings
2. Certification of FY2020 Tax Rate
3. Submission of Schedule A
4. Certificate of Achievement for the 2019 Comprehensive Annual Financial Report
5. Coordination of the Financial Reporting and Disclosures Under GASB Statements 74 and
75 as of June 30, 2019
6. Worked with the Treasurer/Collector to create the Town’s third comprehensive budget
document to provide information and transparency for taxpayers, government officials,
Finance Department/Town Accountant
• Timely approval and processing of vendor and payroll warrants in compliance with all local,
state, and federal laws.
• Timely distribution and filing of IRS 1099 forms to vendors
• Internal departmental fraud risk assessments
• Certifying availability of all appropriations
• Closing the financial books at the end of the fiscal year
• Preparing and submitting annual reports to the State Department of Revenue
• Coordination of the external audit
• Coordination and compilation of the Comprehensive Annual Financial Report
• Coordination of OPEB actuarial valuation
• Maintaining balance sheets for all funds for free cash and retained earnings certification
• Preparing the Town's annual financial statement
• Monthly reconciliation of cash and account receivables to the books of the Treasurer/Collector
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and bond rating agencies. This FY20 document won the Government Finance Officers
Association (GFOA) Distinguished Budget Award
7. Worked with the Post-Employment Benefit (PEB) Committee to establish the Other Post-
Employment Benefits (OPEB) Liability funding policy. The Policy was approved
unanimously by the Select Board and Advisory Committee
Goals for Coming Year
1. Ongoing: Certification of Free Cash, Retained Earnings, FY2021 Tax Rate, and Submission
of Schedule A
2. Continue to Assist in Improvement of the budget process, financial forecasting and capital
planning
3. Plan for new Financial Software Solution and related operating procedures
4. Improve monthly/quarterly financial reports to various board and the public
5. Address and Resolve Management Letter Comment as a Result of June 30, 2019 Audit
6. Continue to work with PEB Committee to monitor the OPEB Liability and other PEB related
projects.
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
DIRECTOR OF FINANCE
PERSONNEL 178,915 178,830 187,234
EXPENSES 57,186 69,975 63,470
PRIOR YEAR ENCUMBRANCES - - -
SUBTOTAL 236,101 248,805 250,704
FULL TIME EQUIVALENTS 2 2 2
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Assessing
Mission Statement
The Assessors are required by Massachusetts Law to list and value all real and personal
property on an annual basis. Assessed values in Massachusetts are based on full and fair
cash value, or 100 percent of the fair market value as of January 1 of each year. Cohasset
has adopted the provisions of Chapter 653 to allow the collection of new construction through
June 30th for growth purposes. To arrive at full and fair cash value, the Assessors interpret
the real estate market by analyzing property sales. This involves an analysis of market
activity by each class of property. Assessors are required to submit these values to the
Department of Revenue annually for certification. Additionally, the Assessors undergo and
in-depth audit, Revaluation Program, every five years. Cohasset is scheduled for Fiscal Year
2023.
In the interim years, Assessors must also analyze the real estate market and perform
adjustments to values as needed. This requirement is so that the property owner pays his or
her fair share of the cost of local government, in proportion to the amount of money the
property is worth, annually rather than every five years. In addition, the office administers
statutory exemptions, abatements, and motor vehicle, boat excise and abutter's lists. Finally,
the Assessors compile the necessary tax policy data used in the annual tax classification
hearing.
Programs and Services
For Town Departments and Public
• Update and maintain property values in Patriot Appraisal Software
• Update and maintain ownership record via deeds from Norfolk County Registry of Deeds
• Update and maintain property divisions via plans from Norfolk County Registry of Deeds
• Update and maintain the GIS mapping system
• Update Website information on Assessors’ page
• Maintain Enhanced 911 Database and provide updates and additions to all departments
For Town Departments
• Provide tax commitments Real Property, Personal
Property, Motor Vehicle and Boat Excise
(Treasurer/Collector, Finance Director)
• Provide tax abatements Real Property, Personal
Property, Motor Vehicle and Boat Excise
(Treasurer/Collector, Finance Director)
• Provide betterment warrants
(Treasurer/Collector, Finance Director)
• Prepare Classification Hearing annually for the
allocation of tax among property classes
(Selectmen)
• Provide various reports from various systems to
the town departments.
For Public
• The Assessors interact with
residents and process Statutory
Exemptions for Disabled Veterans,
Blind, Senior, and Tax Deferral.
• Provide Property Classification
information for Chapter 61, 61A &
61B
Forestry/Agricultural/Recreational
Land to the residents of Cohasset
• Abutters Lists
• Provide specific reports from
various systems to the general
public.
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Prior Year Major Accomplishments
1. This has been a very busy year in the Assessors' Office. An Interim Review of the Cohasset
Assessment Program in accordance with the Department of Revenue guidelines was
completed for Fiscal Year 2020. The staff conducted property inspections for building
permits and property sales. There was extensive analysis of sales data and trends, and
reporting to establish fair and equitable assessments. The Commissioner of Revenue
determined that the locally assessed values of real and personal property represent full
and fair cash valuations as of January 1, 2019 for Fiscal Year 2020 and that the proposed
property assessments satisfy the minimum requirements for certification. In conjunction
with other town departments, the Fiscal Year 2020 Tax Rate Recapitulation was approved
on December 4, 2019.
2. Thirty-five percent of the statutory exemptions were processed prior to the issuance of
the Fiscal Year 2020 actual tax bill issued December 2019.
3. A staff member continues to attend courses in pursuit of Massachusetts Accredited
Assessor designation in Municipal Assessing.
Goals for Coming Year
1. 2021 is an interim certification year for Cohasset, the third year in the new five year
certification cycle. The next full Recertification by the Department of Revenue is Fiscal
2023.
2. A full measure and list of Commercial I Industrial properties is required prior to our next
Recertification in Fiscal 2023. We will conduct the inspections over a two-year period, if
necessary.
3. Review of residential and commercial land tables, building cost tables, depreciation
schedules, condominium tables prior to next certification by the Department of Revenue
in Fiscal Year 2021.
4. Utilize the permitting software to access permits for inspection.
5. Ongoing improvements to Assessors' page of the Town of Cohasset Website which is now
managed by our department.
6. Maintain and update the Office Procedures Manual for the Assessors' Office and document
all tasks
7. Coordinate with Engineering and other departments to improve on GIS mapping to include
additional layers of data.
8. Coordinate as liaison to South Shore Regional Emergency communications Center and
maintain the Enhanced 911 Database for the town departments and the residents of
Cohasset.
Changes in Budget, Goals and Objectives
1. Continued access to electric vehicles for our property inspections.
2. Provide our Senior Administrative Assistant Finance with educational opportunities.
3. Provide our Assistant Assessor with educational opportunities in pursuit of Massachusetts
Accredited Assessor Designation.
4. Evaluate areas where the department could become less dependent on paper and utilize
electronic record systems.
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FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
BOARD OF ASSESSORS
PERSONNEL 193,627 206,727 215,654
EXPENSES 5,927 14,100 14,600
PRIOR YEAR ENCUMBRANCES - - -
SUBTOTAL 199,554 220,827 230,254
FULL TIME EQUIVALENTS 3 3 3
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Treasurer/Collector
Mission Statement
The Treasurer Collector's Office strives to provide the highest level of customer service and
support to all of the Town's constituencies, as well as satisfying the legal requirements set
forth in the Massachusetts General Laws and the Town's Bylaws.
Programs and Services
Prior Year Major Accomplishments
1. Worked with the Finance Director to create the Town’s third comprehensive budget
document to provide information and transparency for taxpayers, government officials,
and bond rating agencies. This FY20 document won the Government Finance Officers
Association (GFOA) Distinguished Budget Award.
2. Spearheaded the effort to establish the Prudent Investor rule to allow for investments
beyond the “legal list”. This replaces MGL Chapter 44 Section 54 with the Prudent Investor
Rule MGL Chapter 203C Sections 3, 4, 5, 8 and 9 for Cohasset trust funds. Governor Baker
signed the special act on January 21, 2020.
3. Added a new section for OPEB Liability Trust Fund investing and made minor general
changes to the Cash and Investment Policy in collaboration with PEB Committee
representatives. This was approved by the Select Board on January 28, 2020.
4. Acted as Community Services Coordinator to facilitate collaboration between the Library,
Recreation, Elder Affairs, Veteran’s Services, and Safe Harbor for several months in 2019.
5. Began working with IT and the school business office to implement Electronic Document
Management (EDM) for the onboarding process. This process is ongoing.
Treasurer
•Receive all monies
•Disburse all monies
•Cash reconciliation
•Manage all investments
•Administer debt service
•Manage Tax Title & Tax
Deferral properties
•Foreclose in Land Court
•Manage Trust Accounts
•Serve as Treasurer for
Cohasset Library Trust (CLT)
•Trustee for several
scholarship, cemetery, and
other trust Funds
•Monitor Student Activity Accts
Collector
•Real Estate Tax billing &
collecting
•Motor Vehicle Excise Tax
billing & collecting
•Personal Property Tax
billing & collecting
•Boat Excise Tax billing &
collecting
•Water & Sewer bill
collecting
•Special Assessments
and lien collection
•Online payment services
•Lockbox payment
services
•Municipal Lien
Certificates
•Tax Takings
•Receivables
reconciliation
Payroll
•Process & fund payroll
•Administration,
withholding, and
disbursement of all payroll
liabilities
•Report on payroll
•Track accruals
Tax Custodian
•Manage Tax Possessions
•Dispose of Tax Possessions
Benefits
•Administer benefits for
Employees & Retirees
•Onboarding for new staff
•Open enrollment
•Manage relationships with
Health, dental, Life
insurance providers
•Manage relationship with
two retirement boards
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6. With the Taxation Aid Committee, the Town Aid to Elderly and Disabled Taxation Fund
was distributed to 10 low income Cohasset home owners who are either elderly, disabled
or both as per MGL Chapter 60 Section 3D. The entire fund that had been collected over
many years through a voluntary check off donation, included with real estate taxes, was
liquidated. The law was rescinded at Town Meeting on April 29, 2019 (Article 17).
7. Added interest calculation for Real Estate, Personal Property, and Water/Sewer payments
online. This allows taxpayers to get the most up to date amount due with UniPay, our
online payment system. Previously, we had been adding 2 weeks of interest to all bills.
8. Added MS/HS custodians to Webtime Time & Attendance system eliminating some manual
entries.
9. Added links to videos for first time employees explaining W-4 Form, W-2 Form, I-9 Form
to our website. Also added in-house video for Webtime Time & Attendance Training to our
employee portal.
10.Wellness: Renewed the Wellness Incentive Program and increased prizes aimed at
rewarding health promoting activities. Continued Healthy Snack Basket providing healthy
low-cost snacks to employees. Proceeds are primarily spent on providing whole plant
snacks at no charge.
11.Secured Taxable Bond Anticipation Note (BAN) for $158K for a Cedar Acres private
roadway betterment. Betterment amount was divided and added to appropriate real
estate tax bills for apportionment over a 10 year period. Also, Secured a Bond Anticipation
Note (BAN) for $921,400 to fund Bound Brook Dam work, the Town Hall Design project
and the Border St Bridge. This note is scheduled for long-term borrowing in June 2020.
12.Processed backlog of uncollectible motor vehicle and personal property taxes prior to
2014.
Goals for Coming Year
1. Work with the Finance Director to complete a FY21 comprehensive budget document to
include recommendations made on last year’s documents and submit the same to GFOA
in the hopes of receiving another Distinguished Budget Award.
2. Execute Tax Custodian Auction for Town owned Tax Possession land abutting 121
Jerusalem Rd.
3. Perform Tailings proceedings for FY14 – FY18, which will address outstanding checks the
Town has issued. After the proceedings, the Town will be able to escheat any funds that
remain unclaimed back to the general fund.
4. Add remaining custodians, cafeteria workers, and possibly bus drivers to Webtime Time
& Attendance system.
5. Move to 100% online onboarding for school and town new hires.
6. Enhance online onboarding process to provide more information about benefit options,
costs and enrollment deadline.
7. Continue working with IT and the school business office to implement Electronic Document
Management (EDM) for the onboarding process.
8. Wellness: Plan to run three on-site programs per week to provide greater variety and
access to health promoting activities. This is in addition to online and self-directed
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programs. Programs are available for all employees and those covered under the Town’s
health insurance.
9. Continue to process backlog of uncollectible motor vehicle and personal property taxes.
Changes in Budget, Goals and Objectives
1. Sonya Rice joined our staff on April 11, 2019 bringing the department to full staff after 5
months of being short-staffed.
Performance
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
TREASURER/COLLECTOR
PERSONNEL 261,333 292,280 295,065
EXPENSES 54,367 57,138 61,994
PRIOR YEAR ENCUMBRANCES 171 - -
SUBTOTAL 315,871 349,418 357,059
FULL TIME EQUIVALENTS 4 4 4
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Town Clerk
Mission Statement
It is the mission of the Office of the Town Clerk to be a primary provider of courteous,
competent and efficient service to the community resulting in public confidence and respect
for the government. We are dedicated to the preservation of the Town’s vital records and
historical documents for the benefit of future generations. We respect the right to vote as a
fundamental civil right and will assure that all elections are conducted in a fair and open
manner providing equal access to all citizens.
Programs and Services
Prior Year Major Accomplishments
1. RTF Stickers sold at the Recreation and Health Fair increased 14% above the previous
year.
2. New Dog Program, Full Circle, was implemented in 2019, dog tag registration. Ninety six
percent of all dogs in Cohasset were registered.
3. The 2020 Town Census form was modified and streamlined to improve convenience for
citizens.
Goals for Coming Year
1. Oversee implementation of records management with monies received at the STM
2. Organize numerous years of minutes, print on archival paper, and place in archival sheet
protectors. These permanent records will be cataloged and placed in the basement vault.
3. Assist Federal Census Bureau with 2020 census
4. Continue computer (excel), vital records and election law education of Town Clerk and
staff by attending Mass Town Clerk’s conferences and in-house opportunities.
Duties
• Often considered the gateway to local government and the community, the Office of the Town
Clerk serves as the central information point for residents and visitors alike.
• The Town Clerk is the chief election official, recording official, registrar of vita l records and
public records official.
• The Town Clerk oversees the polling place and conducts all Federal, State and local elections
and election-related activity. The Town Clerk records all actions of town meetings. The Town
Clerk conducts the Annual Census and maintains the voter lists.
• The Clerk’s Office maintains the Town By-Laws, postings for all public meetings, oaths of
office, appointments and resignations of all town officials.
• The Clerk’s Office issues state licenses and permits, including marriage licenses, business
certificates and renewals, dog licenses, raffle/bazaar permits, All Facility permits and certified
requests for public documents.
• The Clerk and staff respond to inquiries from the public as well as from other departments,
boards and committees.
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FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
TOWN CLERK
PERSONNEL 160,142 169,482 175,137
EXPENSES 9,334 11,480 15,280
PRIOR YEAR ENCUMBRANCES 39 - -
SUBTOTAL 169,515 180,962 190,417
FULL TIME EQUIVALENTS 2 2 2
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Permitting and Inspections
Mission Statement
The Permitting & Inspections Department’s Mission is to provide full administrative support
to the Board of Health, Building Department, Conservation Commission, Planning Board and
Zoning Board of Appeals with the ultimate goal of assisting each of those Boards and
Departments day-to-day operations to achieve their mission and goals as cited below.
Programs and Services
Boards and Committees
Boards and Committees the department works with and is directly responsible to support
include: Board of Health, Building Department, Conservation Commission, Planning Board,
Zoning Board of Appeals, Affordable Housing Trust, Master Plan Implementation Committee
and the Community Preservation Committee.
In supporting the above boards and commissions, Permitting & Inspections staff also interact
regularly with Alternative Energy Committee, Affordable Housing Steering Committee, Select
Board, Department of Public Works, Design Review Board, Fire Department, Harbor Plan
Committee, Office of the Town Manager, Open Space & Recreation Committee, Police
Department, Sewer Commission, Water Department and the Zoning Advisory Committee.
Prior Year Major Accomplishments
1. ZONING BOARD OF APPEALS:
a. Meetings held: 12
b. Minutes written: 12
c. New filings: 8
i. Special Permits: 17 (Granted: 13, Pending: 4, Denied: 0, Not voted on yet: 4)
ii. Variances: 1 (Granted: 0, Denied: 0, Remands: 0, Withdrawn: 1)
iii. Appeals: 1 (Granted: 0, Denied: 1)
Permitting and Inspections
• Assisting the public in the office or via phone with general questions and inquiries about filing
and permitting processes, inspection procedures, property files etc.
• Scheduling of inspections
• Processing of permit applications and filing submissions including reviewing for completeness
• Supervising review of permit applications by other relevant Departments & Boards
• Performing clerical functions such as processing all fees received and, payment of invoices
• Establishing yearly meeting schedules and submission deadlines
• Meeting preparation including: establishing agendas, scheduling and posting of meetings,
advertising public hearings as required, notification of abutters, preparation of meeting
materials, attendance at meetings and writing of minutes
• Collecting and consolidating relevant information for Boards, Board consultants and Town
counsel to prepare for deliberations, decision votes and decisions as needed
• Participating in budget preparation
• Participating in preparation of Annual Reports
• Processing and communicating Board decisions
• Preparing and distributing monthly reports
• Maintaining up-to-date status reports for all filings
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2. CONSERVATION COMMISSION:
a. Meetings held: 21
b. Minutes written: 14
c. New filings:
i. Notice of Intent: 24
ii. Request for Determination of Applicability: 6
iii. Stormwater Permits: 31
3. BUILDING DEPARTMENT:
a. Permits Issued:
i. Building: 396
ii. Electrical: 374
iii. Plumbing: 199
iv. Gas: 265
v. Trench: 3
vi. Certificates of Occupancy: 29
4. PLANNING BOARD:
a. Meetings held: 25
b. Minutes written: 25
c. Site Plan Reviews filings: 1
d. Special Permit filings: 1
e. Subdivision filings: 3
f. Large Home Review filings: 9
g. Form A-ANR filings: 8
h. ZBA Applications Reviewed: 8
5. BOARD OF HEALTH: See Board of Health budget reports
Goals for Coming Year
1. To improve communication and information sharing between Permitting & Inspections
Departments, as well as between other Boards and Committees with the ultimate purpose
of assisting the P&I Board and Committees in achieving their goals and objectives.
a. Continue cross training for P&I support staff so that all staff can assist applicants
and other departments
b. Continue to expand electronic permitting to all functions of the BOH, ConComm,
ZBA and Planning Board
c. Transition all inspectors to tablets for all on-site inspections
d. Reduce paper retention by encouraging electronic application and material
submissions
e. Circulate all permit applications/plans to relevant Boards, Committees, and
departments for review on a routine basis
f. Conduct regular P&I department meetings with intent of improving
interdepartmental coordination and communication
g. Facilitate process improvements for all department functions, including application
filing requirements, updates to informational material, schedules, etc.
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Changes in Budget, Goals and Objectives
1. The Goals and Objectives still focus on electronic permitting as we are up and running
establish to train and update day to day procedures.
2. The “Extra Hours” funds continue to be critical for the staff of the Permitting & Inspections
Staff to accomplish special projects that cannot be fit into the daily workload in these very
busy Departments. In addition, the “Extra Hours” funding will be needed to help cover
the cost for the many meetings covered by the P&I staff.
3. The additional budget request for Planning is in anticipation of additional studies and
consulting requirements as we begin to implement identified goals and strategies of the
2019 Cohasset Master Plan.
*The increase in the personnel budget is a result of moving a FTE and corresponding salary
from the Town Manager budget to Permits & Inspections budget.
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED*
PERMITS & INSPECTIONS
PERSONNEL 202,127 206,153 282,264
EXPENSES 12,135 15,100 5,100
SUBTOTAL 214,262 221,253 287,364
FULL TIME EQUIVALENTS 4 4 5
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Conservation Commission
Mission Statement
The Conservation Commission is responsible for administration of the Cohasset Wetlands
Regulations and Bylaws, Stormwater Regulations and Bylaws, and the Massachusetts
Wetlands Protection Act. Through the administration and enforcement these regulations and
bylaws, the Mission of the Conservation Commission is to promote proactive administration
of environmental laws and policies, open space protection, wetland and water management
and protection, promote environmental education, and to preservation of Cohasset's natural
resources. The Commission works together with various departments in Town to ensure the
regulations and bylaws are upheld. The Commission looks to improve the environmental
integrity of the community while maintaining and improving the Town's current conservation
areas
The primary responsibility of the Conservation Commission is to administer the provisions of
Chapter 131, Section 40 of the Massachusetts General Laws and to enforce the local and
state Wetland and Stormwater Regulations and Bylaws, along with implementing
management plans that go along with the regulations and bylaws. As a result the Commission
develops programs to preserve natural resources while protecting wetlands and watershed
areas of the Town.
Programs and Services
Conservation Commission
• Administrating the Town's wetland regulations and bylaws of the Massachusetts Wetlands
Protection Act
• Reviewing Notices of Intent (NOI) and Stormwater Permit (SWP) applications
• Reviewing and Determining the applicability of applications for altering wetlands and buffer
zones
• Holding hearings on all such applications
• Promoting environmental and local resources education
• Maintaining Cohasset's wetland, floodplain, and resource areas
• Enforcing all applicable regulations and bylaws
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Planning Board
Mission Statement
The Planning Board’s mission is to:
• Protect and enhance environmental, economic, and social quality of life in the community,
for its residents and visitors alike
• Promote long range planning for the Town’s physical development in coordination with
other Town officials, committees and departments
• Facilitate and implement appropriate planning initiatives and regulations aimed
at preserving and protecting Cohasset
• Ensure a solid foundation and optimistic direction for the future
Programs and Services
Planning Board
• Studying the needs and potential of the Town and, when necessary, preparing plans to meet
those needs and potentials. This includes writing, reviewing, updating, conducting public
hearings, editing and publishing the Master Plan, and the official town map.
• Drafting zoning amendments and recommendations for consideration at Town Meetings
• Administration of the Subdivision Control Laws in accordance with Chapter 41, Section 81K -
81GG of the Massachusetts General Laws, including reviewing and conducting public hearings
for all preliminary and definitive subdivision filings and Form A - Approval Not Required (ANR)
Applications, and rendering decisions regarding those filings.
• Reviewing, conducting public hearings and rendering decisions for Site Plan Review and Special
Permit filings.
• Reviewing, conducting public hearings and making recommendations to the Building
Commissioner for all Large Home Review filings.
• Other duties and responsibilities as imposed upon it by Chapter 40A and Sections 81A - J of
Chapter 41 of the Massachusetts General Laws
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Zoning Board of Appeals
Mission Statement
It is the Mission of the Cohasset Zoning Board of Appeals to interpret and apply the Town’s
Zoning Bylaws, and related Massachusetts statutes and appellate law, in a fair and
responsible manner; to conduct hearings in a prompt and impartial manner; to treat all
people before us with respect; and to conduct our business openly.
Programs and Services
Board of Appeals
• Hear and decide appeals from the decision of the Building Inspector concerning the issuance or
denial of building permits based on conformity with the zoning laws.
• Hear and decide applications for special permits.as it is specifically authorized to grant, per the
Bylaws
• Authorize or deny variances from the Zoning Bylaws.
• Participate in the Zoning Advisory Committee regarding drafting and presenting suggested
Zoning Bylaw amendments
• Act as the general permit granting authority on behalf of other Town boards and agencies for
Affordable Housing projects under Chapter 40 B of Massachusetts General Laws;
• Advise the Building Inspector in enforcement of this Board’s decisions, and ensuring compliance
by the public with provisions of the Bylaws.
• Fulfill other responsibilities and duties as required under Chapter 40 A of Massachusetts General
Laws
Zoning
• Zoning regulates the use, construction, alteration and occupancy of privately owned buildings
and land. Zoning’s purposes are to promote the health, safety, convenience and welfare of
inhabitants of Cohasset by:
o preventing the overcrowding of land;
o providing adequate light and air;
o conserving the value of land and buildings including the conservation of natural resources;
o avoiding undue congestion in the streets;
o protecting the outstanding natural beauty of the Town
Giving due consideration to the geography and history of Cohasset and all other laws, statutes,
Town bylaws and regulations of higher authority.
The Zoning Board meets at least monthly throughout the year, and more often as required. The
Board consists of 3 Regular (voting) members and 3 Associate members who may be designated
to vote in the absence or recusal of any of the Regular members. Each member is appointed to a
three-year term by the Board of Selectmen, without limit. The Chair and Vice-Chair are selected
annually by Board members.
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Affordable Housing Trust
Mission Statement
To provide for the creation, preservation and retention of affordable housing in the Town of
Cohasset for the benefit of low and moderate income households using a variety of programs
that balance fiduciary responsibility and preservation of community character.
Master Plan Implementation Committee
Mission Statement
The mission of the Cohasset Master Plan Implementation Committee (MPIC) is to promote
and guide the implementation of the Cohasset 2019 Master Plan, the 2019 Cohasset Municipal
Harbor Plan, and the 2019 Cohasset Open Space and Recreation Plan. Implementation of the
Plans shall coordinate with the implementation of various long-range planning initiatives as
determined by the Select Board.
Community Preservation Committee
Mission Statement
The Community Preservation Committee is subject to any and all responsibilities set forth in
Massachusetts General Laws, Chapter 44B, Section 5 (b)(3)(c). The Committee studies the
needs, possibilities, and resources of the Town regarding community preservation. The
Committee consults with existing municipal boards, including the Select Board, the
Conservation Commission, the Historical Commission, the Planning Board, the Recreation
Commission, the Water Commission, the Open Space Committee, and the Housing Authority,
in conducting such studies. As a part of its study, the Committee reviews any current Master
Plan or Open Space Plan and holds one or more public informational hearings on the needs,
possibilities, and resources of the Town regarding community preservation; notice of which
are posted publicly and published 2 weeks preceding a hearing in a local newspaper that has
general circulation in the Town.
Programs and Services
Community Preservation Committee Responsibilities
• Studies the needs, possibilities, and resources of the Town with the focus of community
preservation
• Makes recommendations to the Town Meeting for the acquisition and preservation of historic
resources
• Set aside funds for later spending - these funds are specifically for the purposes that are
consistent with community preservation
• Recommends, where possible, to reuse existing buildings, or to construct new buildings on
previously developed sites
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PUBLIC SAFETY
Police
The Cohasset Police Department is committed to providing the highest level of public safety
to the Town of Cohasset through use of effective and efficient management practices while
adhering to clearly defined legal and constitutional guidelines.
We work with all other town departments as well as State, Local, and Federal Agencies, to
ensure that our mission can be accomplished, and the department can provide the absolute
maximum service to the community within the allocated budget. We operate with integrity
and transparency as we invest in the quality of life of Cohasset residents as well as our
department staff and members.
The department is currently broken into two-divisions, patrol and criminal investigations.
The patrol force is comprised of 3-uniformed sergeants and 12-police officers that work in
squads during the day, evening, and midnight shift. The criminal investigation is staffed by
a detective sergeant, detective, court prosecutor, and school resource officer. A detective
lieutenant serves as the department’s executive officer, overseeing the patrol force, special
police force, civilian employees, and professional standards.
Each sergeant is tasked with at least one collateral duty, over-and-above their regular
supervision of shift personnel. Collateral duties include training, public records, traffic safety,
special operations, scheduling, grant writing, court prosecutions, and other administrative
tasks.
Mission Statement
The mission of the Cohasset Police Department is to ensure a safe environment within the
town, reduce crime, and to enhance the overall quality of life for visitors and citizens alike.
We strive to meet these ends through community policing and by following a set of core
values that reflect the finest nature of policing, which are: Excellence, Honor, Respect,
Accountability, and Teamwork.
Programs and Services
Police Department
• School department security liaison
• Town-wide employee ID program
• Background investigations for various town departments and boards
• Liquor and entertainment inspections for licensing board
• Social media messaging for town departments
• Provide liaison to Elder Affairs department
• Monitor CCTV cameras at schools and other town sites
• Emergency preparedness training / ALICE training
• Safety courses for summer programs (Sandy Beach, Sailing Club, Recreation)
• Child Safety Seat Technicians
• NARCAN training
• CPR training for town employees and groups
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Boards and Committees
The Police department works with many departments, boards, and committees in an effort
to fulfill its mission including, but not limited to: Select Board (Includes Liquor Licensing
Board), Board of Health, Elder Affairs, School Committee, DPW, Advisory Committee, Capital
Budget Committee, Alternative Energy Committee, Town Clerk, Harbor Department,
Finance Department, Human Resources, Building Department / Permitting, Procurement,
Water and Sewer Departments, Recreation Department, Facilities Department, Planning
Board, Conservation Commission, Fire Department, Emergency Management, South Shore
Regional Emergency Dispatch Center (SSRECC), Cohasset Safe Harbor – Substance Abuse,
Plymouth County Outreach (PCO) – Substance Abuse, DOVE – Domestic Violence outreach,
South Shore Hospital – Narcan program, NAMI (National Alliance on Mental Illness).
Prior Year Major Accomplishments
1. Rewrote/updated department policy regarding police/school interactions. New policy for
school resource officer, and provided school safety training for all district staff / ALICE
training
2. Updated use of force policy, policies for handling juveniles, and other high liability policies.
Sent policies to MIIA (town’s insurance carrier) and received discount of insurance
premiums for police department
3. Assisted Town Manager and Human Resources in settling 2-police union contracts
4. Hired Police Officer Julie Hall, our first fulltime female police officer in more than 10-years
5. With assistance from the Massachusetts Secretary of State, identified inhouse records
that were eligible for destruction/digitization
6. Worked with vendors and the town manager’s office to procure new vehicle with grant
funding for the regional animal control officer
7. Revamped hiring methods and policy for new police officers. Police candidates are now
processed via paperless solution and smartphone/tablet App, which allow the candidate
to watch their progress, upload requested information, and track the background
investigation. This has resulted in streamlined hiring and a quicker onboarding
8. Updated security assessment for school district
9. Formed security task force to look at staff safety in town buildings
10.Satisfied requirements for the International Association of Chief’s of Police (IACP) One
Mind campaign. All staff specially training on interacting with mentally ill persons
Goals for Coming Year
1. Continue to invest in employee training and development
2. Work to update parking regulations and traffic rules
3. Work with unions to explore the feasibility of leaving civil service system
4. Continue to fine tune promotional system that better measures candidate’s knowledge,
skills, and abilities. Move away from multiple choice tests for promotion
5. Continue to systematize department record keeping functions
6. Continue steps to investigate practicability of new public safety building
7. Fill vacant command positions
Changes in Budget, Goals and Objectives
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1. Revamped hiring process (new policies to include gender-x and protected class
candidates)
2. Electronic background and onboarding for new employees
3. All officers specially trained in de-escalation with mentally ill persons
4. Department now has ability to “text-out” open shifts and emergency coverage needs
5. Entered into agreements with SSRECC police departments to provide immediate police
assistance to SSRECC towns when any “active shooter” or gun call is received. “Tac-
Alert” system
6. Promulgated/negotiated new policy on tattoos and body art in CBA
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
POLICE
PERSONNEL 2,212,650 2,131,661 2,241,181
EXPENSES 483,965 533,600 540,350
PRIOR YEAR ENCUMBRANCES - - -
SUBTOTAL 2,696,614 2,665,261 2,781,531
FULL TIME EQUIVALENTS 18 19 19
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Fire
Mission Statement
The Cohasset Fire Department is committed to providing for the safety and welfare of the
citizens of and visitors to the Town of Cohasset by providing a vast range of emergency
services, fire safety education, fire prevention programming and emergency medical
services.
Programs and Services
Boards and Committees
The Fire department works with many departments, boards, and committees in an effort to
fulfill its mission including, but not limited to: Police Department, Emergency Management,
Harbor Department, Department of Public Works, Building Department / Permitting, Facilities
Department, Finance Department, Recreation Department, South Shore Regional,
Emergency Dispatch Center (SSRECC), Board of Health, Elder Affairs, Human Resources,
Town Clerk, Procurement, Water Department, Sewer Department, Select Board, Advisory
Committee, Capital Budget Committee, Alternative Energy Committee, Planning Board,
Conservation Commission, and School Committee.
Prior Year Major Accomplishments
1. Hired two additional full-time firefighters using a Federal Emergency Management Agency
(FEMA) Staffing for Adequate Fire and Emergency Response (SAFER) Grant. SAFER Grants
were created to provide funding directly to fire departments to help them increase the
number of trained, "front line" firefighters available in their communities
2. Purchased a 2019 Pierce - 1,500 Gallons per Minute (G.P.M.) Pumping
Engine/Rescue/Class V (non-transport) Advanced Life Support Ambulance. Traded in the
retired the 1994 Pierce Pumping Engine
3. Purchased a second set of Firefighting Personal Protective Equipment (Turnout Coats and
Pants) for all personnel. The second set of turnout gear is critical in protecting the health
and well-being of the town’s firefighters. This purchase is part of the town’s ongoing
response to occupationally related cancers in the fire service
The Cohasset Fire Department provides the following
services 24 hours a day, seven days a week:
• Fire Prevention
• Fire Suppression
• Emergency Medical Services
• Rescue Services
• Management/Mitigation of the effects of man -made
disasters
• Management/Mitigation of the effects of natural disasters
• Public Fire Education
• Student Awareness of Fire Education (S.A.F.E)
Programming
• Senior Awareness of Fire Education (Senior Safe)
Programming
• Fire Code Inspections and Fire Code Enforcement
• Building Plan Review – Commercial and Residential
The Cohasset Emergency
Medical Service is staffed by
firefighters who are all
certified at the Emergency
Medical Technician – Basic
and Emergency Medical
Technician - Paramedic
levels. These
Firefighter/EMTs provide the
following services which are
available 24 hours a day
seven days a week:
• Advanced Life Support
(ALS)
• Advanced medical care
• Advanced cardiac care
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4. Purchased and installed a Washer and Dryer at Fire Headquarters for the decontamination
of duty uniforms by the on-duty staff. This purchase is also part of the town’s ongoing
efforts to protect the health and well-being of the town’s firefighters
5. Placed the new LifePak 15 Heart Monitor/Defibrillator in service
6. Provided CPR/AED classes to Town of Cohasset Staff and citizens of the community
7. Contracted with a certified vendor to test, maintain, and calibrate all department
atmospheric monitors and carbon monoxide detectors
8. Upgraded the department’s Tech Rescue/Motor Vehicle Extrication Equipment
9. Provided Student Awareness of Fire Education (SAFE) to the schools and nursery schools
10. Provided Senior Awareness of Fire Education (Senior Safe) services, in partnership with
the staff at Cohasset Elder Affairs and the Public Health Nurse
Goals for Coming Year
1. Continue to invest in employee training and development
2. Complete the process of hiring two additional Firefighter/Emergency Medical Technician-
Paramedics to increase the Operations Staff to 24 members
3. Continue to build on the efforts that were started last year regarding increased awareness
of Cancer in the fire service and continue to implement procedures to reduce the risk of
cancer to the town’s firefighting staff
4. Evaluate the need for a second fire station/new public safety building
5. Explore the feasibility of leaving the civil service system
6. Explore all regionalization possibilities
7. Continue to move the department’s paper fire prevention records to the electronic records
management system
8. Continue to build on the previous effort to improve pre-fire planning for all buildings within
the community
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
FIRE
PERSONNEL 2,304,736 2,386,594 2,475,530
EXPENSES 188,346 230,810 224,970
PRIOR YEAR ENCUMBRANCES 4,587 - -
SUBTOTAL 2,497,669 2,617,404 2,700,500
FULL TIME EQUIVALENTS 24 26 26
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Building
Mission Statement
The Building Department’s primary mission is to provide for the safety of the residents and
visitors to the town in the buildings where they live, work, or visit by administering and
enforcing the Massachusetts State Building Code. Further, the Department administers the
Cohasset Zoning By-laws to protect the natural beauty of Cohasset, ensure harmony within
the community and to protect the property rights of all.
Programs and Services
Boards and Commissions
• Zoning Board or Appeals
• Planning Board
• Board of Health
• Conservation Commission
• Fire Department
• Sewer Commission
• Water Department
• Several other boards on a more limited basis
• Design Review Board
• Zoning Advisory Committee
Prior Year Major Accomplishments
1. See Permitting & Inspections
Building Department
• Meets with property owners, architects, engineers, builders, e tc. to review plans for proposed
construction
• Refers proposals to other Boards, Commissions and Departments for their input and approvals
• Issues Building, Plumbing and Electrical permits for approved projects
• Inspects projects during critical phase of construction
• Issues final inspections or Certificates of Occupancy for completed projects
• Enforces the Zoning Bylaw for issues related and unrelated to construction
• Responds to questions and complaints from concerned individuals
• Attends meetings of other Boards to provide information and assistance
• Responds to emergency incidents
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FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
BUILDING COMMISSIONER
PERSONNEL 118,924 120,918 122,650
EXPENSES 26,271 38,250 38,250
PRIOR YEAR ENCUMBRANCES 624 - -
SUBTOTAL 145,819 159,168 160,900
FULL TIME EQUIVALENTS 1 1 1
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Cohasset Emergency Management (CEMA)
Mission Statement
The Cohasset Emergency Management Agency (CEMA) office is a town agency responsible
for coordinating federal, state, local, volunteer, and private resources during emergency and
disaster events in Cohasset. Emergency Management is dedicated to protecting the
community by coordinating and integrating all activities necessary to build, sustain, and
improve the capability to mitigate, prepare, and respond to local emergency and disaster
situations.
We provide leadership to help develop plans for effective response to all hazards, disasters,
or threats. CEM provides training for the Community Emergency Response Team (CERT);
provides information to Cohasset citizens; and assists individuals, families, businesses, and
the community as a whole to mitigate against, prepare for, respond to, and recover from
emergencies both natural and manmade.
Programs and Services
Boards and Commissions
Our department is a partner with all Town’s operating departments as we coordinate
emergency planning, response and recovery.
Prior Year Major Accomplishments
1. We continued to train and equip our 40+ member CERT Team, under the leadership Rich
Hynes.
2. Met regularly as part of the MEMA regional shelter group.
3. Attended MEMA meetings regarding electronic updates to various State response
databases WEB EOC, CEMP, and others.
4. Implemented upgrades of the Emergency Notification System (CodeRed).
Cohasset Emergency Management
• Maintain and update the town's Comprehensive Emergency Management Plan, Hazards
Vulnerability Analysis and Hazard Mitigation Plan.
• Activate and staff the county Emergency Operations Center.
• Work with other county, city, town, departments, agencies and task force elements to develop
a variety of related emergency plans, procedures and guidelines.
• Coordinate for local state and federal government response and recovery operations during a
major emergency or disaster.
• Monitor severe weather watches, warnings and special statements issued by the National
Weather Service and provide this information to other local government departments including
public safety and public works agencies.
• Provide assistance and support to all public safety agencies, government entities and private
sector partners through planning, training and exercising.
• Coordinate resource support to tactical response units and on scene Incident Commanders.
• Provide Continuity of Operations Planning information and guidance.
• Train and maintain CERT Team.
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5. Prepositioned our incident support trailer as required by voting emergency relocation plan.
6. Recertified CERT members for CPR.
7. Made our EOC available for use by recreation summer camp.
8. Coordinated school addition to municipal radio system.
9. Installed and activated second repeater.
10.Coordinate with DPW for back-up power at transfer station.
11.Coordinated and installation of mobile radio in DPW vehicles.
12.Provided our support trailer for town wide food and toy collection point.
Goals for Coming Year
1. We plan to continue to train and expand our CERT team, and coordinate with surrounding
Towns to enhance regional capabilities.
2. We are developing a training program for volunteers that is Cohasset Seniorsspecific, and
we hope to use the Senior Center volunteers. The volunteer group with be called CAST
(Cohasset Assisting Seniors Team).
3. Continue being involved in the MEMA Regional Shelter group.
4. Finalize the Continuance of Operations Plan (COOP), and coordinate with Town Hall
renovation relocation if needed.
5. Work to put back up power options in place for the Public Safety Building and a private
fuel point.
6. Continue to monitor the cell tower upgrades in town, in an effort to see if we can improve
our ability to reach residents with cell phones in poor service.
7. Massachusetts Maritime Academy (MMA) is currently developing tabletop executive (TTX)
to test our response to a dam breach event at the Aaron
8. River Dam. We hope to conduct a drill in the spring with other towns and agencies.
9. Continue being involved in the MEMA Regional Shelter group.
10.Finalize programming for a second radio repeater for the municipal system.
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
EMERGENCY MANAGEMENT
PERSONNEL 3,000 4,200 4,200
EXPENSES 29,912 35,000 37,000
SUBTOTAL 32,912 39,200 41,200
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Harbormaster
Description
The function of the Harbormaster's Office is to ensure the safety of the beaching and boating
public, and to be available at all times to assist the boating community in any need they may
have. The Harbormaster also assists neighboring harbormasters and federal and local law
enforcement agencies with search and rescue cases
Programs and Services
Prior Year Major Accomplishments
1. Provided a safe environment for people to enjoy their boats, the beaches and waterways.
2. Worked on infrastructure projects for the facilities around the harbor.
Goals for Coming Year
1. Provide a safe environment for people to enjoy their boats, the beaches and waterways.
2. Continue working on infrastructure projects for the facilities around the harbor.
3. This year we are working toward a new boat ramp at the end of Parker Ave.
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
HARBORMASTER
PERSONNEL 106,180 99,853 103,665
EXPENSES 20,726 20,900 20,400
SUBTOTAL 126,906 120,753 124,065
FULL TIME EQUIVALENTS 1 1 1
Harbormaster Responsibilities
• Enforce state and federal boating laws and regulations
• Enforces the Cohasset Harbor rules, regulations, and bylaws
• Ensure safe and orderly use of the Harbor, Little Harbor, and the Gulf River
• Maintaining and repairing Cohasset's docks, gangways, and walkways
• Maintaining Harbormaster boats and Harbor Department Buildings
• Provide pump out services for boat waste systems
• Responds to boaters in need of assistance or in distress
• Supervise the operations of Cohasset Harbor including mooring management and permitting
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DEPARTMENT OF PUBLIC WORKS
Mission Statement
The Department of Public Works is dedicated to providing professional and cost effective
services to the citizens of the Town of Cohasset and other departments, boards and
commissions. Our efforts are focused on providing a high level of expertise for planning,
design and quality construction management of all public works improvement projects while
maintaining budgets and timelines; to collaboratively manage the Town’s public works
infrastructure with staff and elected and appointed Town leadership; and to oversee the
operations of the: Town’s water and sewer departments; its tree, park, highway and
cemetery divisions; its facilities department; and its procurement and purchasing division.
Programs and Services
The Department of Public Works is comprised of four divisions, each under the direct
supervision of a division supervisor with overall direction from the DPW Director. Services
provided by each department are engineering and project management, maintenance and
operation of horizontal infrastructure (DPW), maintenance and operation of vertical
infrastructure (Facilities), and procurement/contract management.
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Department of Public Works - Field Operations
Mission Statement
The Department of Public Works (DPW) Field Operations is a town service organization with
an overall Mission to maintain and preserve the Town of Cohasset's property, parks, and
open space, along with the public way infrastructure which includes streets, sidewalks, signs,
and catch basins. The DPW works together with various departments of the Town
Government to accomplish these maintenance goals.
Aside from Town wide maintenance and preservation, the DPW is responsible for operating
the Recycling Transfer Station in which they explore cost effective and environmentally
responsible ways of recycling and disposal of refuse. The DPW helps protects the
environment and maintains public health and safety standards through the management of
road conditions and other variables that seasonal changes bring.
Programs and Services
Prior Year Major Accomplishments
1. Paving and reconstruction of 1.75 miles of roadway including:
a. North Main Street
b. Border Street
c. Government Island
2. Resurfaced 1,600 feet of sidewalk on Border Street
3. Rebuilt the Border Street culvert
4. Repaired and rebuilt 68 catch basins
a. Cleaned 238 catch basins
Goals for Coming Year
1. Continue road paving program
2. Continued safety and skill training for staff for OSHA compliance
3. Initiate Mattress Recycling Program through RDP
4. Increased maintenance of rain gardens protecting the Cohasset Drinking watershed
5. Rehabilitation of infrastructure of the Recycling Transfer Station
6. Monitor fluctuating recycling markets and Negotiate/Optimize Recycling material
disposal contracts for RTF operations
7. Implement upgrades to Woodside, Beechwood, and Gold Star Mother’s Cemeteries
Responsibilities
• Construction projects
• Maintenance and repair of streets, sidewalks, and storm drainage systems
• Maintenance and repair of vehicles and service equipment
• Maintenance of parks, athletic fields, cemeteries, and off-street parking facilities
• Sales and records of cemetery lots
• Snow removal and ice control
• Maintenance and/or removal of town owned trees
• Filling and maintenance of the fuel tank
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FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
DEPT OF PUBLIC WORKS
PERSONNEL 1,082,624 1,127,880 1,149,296
EXPENSES 280,987 324,300 319,300
PRIOR YEAR ENCUMBRANCES 58,780 - -
SUBTOTAL 1,422,391 1,452,180 1,468,596
FULL TIME EQUIVALENTS 16 16 16
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
SNOW & ICE REMOVAL
PERSONNEL 79,136 30,000 30,000
EXPENSES 128,995 95,000 95,000
SUBTOTAL 208,131 125,000 125,000
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
STREET LIGHTING
PERSONNEL - - -
EXPENSES 71,391 58,000 50,500
SUBTOTAL 71,391 58,000 50,500
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Department of Public Works - Facilities
Mission Statement
The Town of Cohasset Facilities Department is a Town services building maintenance
department. The Facilities Department was established in 2005. The department’s mission is
to strive to maintain the Town’s buildings at the highest level possible. The Facilities
Department’s office is located in the Cohasset Middle High School. The Facilities Department
is currently staffed by: the Facilities Director, Assistant Manager, four service techs and one
part time cleaning person. The Facilities Director reports to and works under the direction of
the Town’s DPW Director.
Programs and Services
General Duties
• Meeting Set-ups: Annual & Special Town Meetings,
Board & Committee Meetings at Town Hall &
Willcutt Commons
• Election Set-ups: Town, State Primary’s & Regular
Elections
• Custodial duties & trash pickup at Town Buildings
• Completing Work Orders
• Field requests from the Boards, Committee’s,
Town Manager, Superintendent of Schools and
Town Department Heads for projects.
• Responding to ad hoc town employee requests
• Meeting & working with vendors, contractors,
service technicians, inspectors Department Heads,
School Administration, Officials as required
• Overseeing the inspections process for Federal,
State, safety code and regulation compliance for
all Town Buildings
• Daily monitoring of all HVAC Building Automated
Control Systems. (BAC Controls)
• Updating of the Town’s IPM Plan (State)
• Snow and ice removal on stairways, sidewalks,
and egress exits of Town Buildings
Facilities
• Cohasset Middle High School / 143 Pond St.
• Deer Hill Elementary School / 208 Sohier St.
• Joseph Osgood School / 210 Sohier St.
• DPW Buildings / 91 Cedar St.
• Cohasset Fire Dept. / 44 Elm St.
• Cohasset Police Station / 62 Elm St.
• Paul Pratt Library / 39 Ripley Road
• Cohasset Teen Center / 55R South main St.
• Cohasset Town Hall / 41 Highland Ave.
• Cohasset Recreation Offices / 100 Sohier St.
• Willcutt Commons Building / 91 Sohier St.
Conduct appropriate Annual or Bi-
annual inspections, testing,
maintenance, cleaning, filter/belt
replacement, lubrication, reporting and
recordkeeping of the following in all
applicable facilities:
• Boiler Inspections / State, insurance
Carrier
• Boiler Inspections & Service
(contractor)
• Hot water corrosion control (Monthly
/ Heating Season)
• Co2 Detector (Boiler Rooms)
• AED Cabinets
• Fire Extinguishers
• Fire Alarms Systems
• Fire Pumps
• Kitchen’s Exhaust Fan Systems
• Standby Generators
• MS – HS Kitchen Grease Traps
• MS – HS Potable Water Booster
System
• Elevators
• P M Roof inspections & leak repairs
• Emergency Lighting Systems
• Vehicle Exhaust Recovery systems
(DPW & FD)
• Electrical
• HVAC computer & mechanical
systems
• Heating
• Lighting
• Plumbing
• Security systems
• Playgrounds
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Boards and Committees
The Facilities Department in the course of performing its mission is required to interact and
communicate from time to time with various Boards and Committees including: the Select
Board, the Capital Budget Committee, the Advisory Board, the School Committee as well as
the Town Manager and the Superintendent of Schools.
In addition the Facilities Director is required to work with all of the Town’s various Department
Heads on projects and building related issues.
Prior Year Major Accomplishments
1. Replacement of the MS-HS potable hot water system was completed.
2. Replacement of the Fire Department’s flat roof system and the gable roof system over the
offices & male dorm spaces was completed.
3. Replacement of the Middle High School Entrance sidewalk system was completed. In
addition, repairs were completed to the High Schools outside stairways.
4. Facilities working with our School Dude work order vendor completed a major upgrade to
our current system. This upgrade will enable Facilities Techs to: track electronically, work
orders, equipment statistics, past service completed & inventory from their cell phones.
5. Working through a grant program from Greene Community’s, Facilities completed major
upgrades to the school buildings HVAC systems & BAC controls systems that will ensure
that the equipment is much more efficient and allows Facilities Tech’s to access systems
remotely.
6. Working at the direction of the Cohasset Fire Chief, Facilities Department staff members
were able to assist him with the completion of his Fire Station Staff kitchen’s total space
upgrade project.
Goals for Coming Year
1. Purchase of an additional Facilities Department Service vehicle.
2. Continue to work on the MS – HS worn out sidewalk sections replacement project.
3. Complete the repointing and sealing of the MS-HS business office wall project.
4. Continue working on the school building VCT flooring replacement work at the Deer Hill
School.
5. Working with the School Department complete the school building’s security alarm system
upgrade project.
6. Working with the School Department complete the middle School Entrance security
upgrade project.
7. Throughout the coming year continue working on projects from the Department’s ongoing
punch list of tasks such as: painting projects in town buildings, restriping of the
elementary school’s parking lots & Fire Lanes as well as all of the other smaller projects
that we continue to work on.
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FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
FACILITIES MANAGEMENT
PERSONNEL 410,090 502,860 497,917
EXPENSES 517,232 562,282 583,350
PRIOR YEAR ENCUMBRANCES 1,750 - -
SUBTOTAL 929,072 1,065,142 1,081,267
FULL TIME EQUIVALENTS 6.48 6.48 6.48
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Department of Public Works - Recycling Transfer Facility
Mission Statement
To operate Town’s solid waste and recycling operations in a professional and courteous
manner for the Cohasset community. We are committed to the sustainable future and
improving the economic and environmental well-being of the community.
Programs and Services
Prior Year Major Accomplishments
1. Installed reception/payment “guard” booth
2. Obtained RDP funding for Mattress Recycling Program
3. Increased security and enforcement of regulations and infractions
4. Further increase awareness and increase enforcement for the proper PAYT program
including recycling of paper, cardboard, bottles and containers in municipal trash program
by residents
5. Installed OSHA approved infrastructure
Goals for the Coming Year
1. Monitor fluctuating recycling markets and Negotiate/Optimize Recycling material disposal
contracts for RTF operations
2. Implement the use of previously installed reception/payment “guard” booth at front
entrance of RTF
3. Create awareness and outreach using social media channels
4. Hiring of a new RTF employee
5. Continue to meet OSHA compliant rules and regulations
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
TRANSFER STATION
PERSONNEL 190,804 190,928 232,651
EXPENSES 305,689 297,250 308,667
PRIOR YEAR ENCUMBRANCES 5,656 - -
SUBTOTAL 502,149 488,178 541,318
FULL TIME EQUIVALENTS 3 3 3.5
• Manage the Town’s RTF
• Manage the safe shipment of the Town’s solid waste to a disposal facility
• Ensure that all recyclable materials are properly collected and delivered to the
appropriate facilities
• Manage the Town’s leaf and yard waste composting program
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Department of Public Works - Engineering
The Town of Cohasset’s Engineering Division assists in the design and oversees the
implementation of infrastructure improvements, including: Town building improvements,
sanitary sewer design, water mains, storm drain system improvements, roadways,
intersections and bridge designs. Technical support is provided to all town departments,
commissions and boards upon request.
The Engineering Division provides updates on all town roadway improvements. They are
instrumental in creating all GIS maps, databases and data layers containing town wide
infrastructure. Records kept include parcel mapping, water and sewer pipes, grinder pumps,
drainage, hydrants, railways, lighting, septic systems, etc.
Boards and Committees
The Department provides technical support for all Town Board and Committees, including
Town Meeting, and provides regular support to the Water Commissioners, the Sewer
Commissioners, the Capital Budget Committee, Town Hall Building Committee, Board of
Health, Open Space, and the Alternative Energy Committee.
Prior Year Major Accomplishments
1. Coordinated maintenance of seawall
2. Repaired/replaced Cohasset Harbor Tide Gate and installed emergency overflow flap valve
3. Coordinated with MassDOT and contractor to successful substantial completion and
opening of Cunningham Bridge
4. Continued development of Road Maintenance plan and managed road paving projects
5. Continued grant program facility energy improvements under Green Communities
6. Coordinated finalizing Complete Streets Design of the Town Common project
7. Procured the contractor for the Water Treatment Plant Roof Replacement
8. Optimize communication and controls, and install emergency back generator at harbor
Tide Gate
9. Acquire Capital funding and repair deteriorated concrete substructure and abutments of
the Border Street Bridge
10.Coordinated the Water Rate Study for 5 year projection of rates
Goals for Coming Year
1. Complete the Town Common Project
2. Continue drainage system mapping in accordance with MS4 permitting
3. Oversee water department in Treatment roof replacement
4. Assist in development of a Capital Improvements Plan for the Lily Pond Water Treatment
Plant.
5. Oversee pilot study at the Lily Pond Water Treatment Plant for new treatment technology
6. Continue Green Community grant process
7. Drainage improvements in Cohasset Harbor
8. Install water main on Elm Street
9. Design water main replacement for Rt. 3a associated with the reconstruction project.
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Department of Public Works - Procurement and Contracts
Mission Statement
The mission of the Procurement Department is to promote fair and open competition, procure
quality goods and services, and achieve the highest standard of professional public
procurement through integrity, trust, and ethical practices.
Prior Year Major Accomplishments
1. Bidding for Owner’s Project Management Services
2. Bidding of membranes for Wastewater Treatment Plant
o Contract executed
3. Green Communities Projects completed on-time on budget
4. Town Hall Painting Project-under budget
5. Firehouse floor refinished-under budget
6. Leased three new electric vehicles for three years-partially grant funded
7. LED Street light installation completed
8. Surplus of town fixture
9. Purchased new Town vehicles and equipment
10.Support for all Town Department procurements of goods and service
Goals for Coming Year
1. Continue support for all Town Department procurements of goods and services
2. Bid Architectural Services for Town Hall Building
3. Secure grant funding for additional ‘Green’ Projects
4. Continue seeking funding opportunities for the Town Hall project and Harbor projects.
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HUMAN SERVICES
Public Health
Mission Statement
The Health Director and the Board of Health are dedicated to keeping the Town of Cohasset
a healthy and environmentally safe place to live. Our goal is the promotion and protection of
public health within the community. We strive to do this through the development and
implementation of programs that seek to prevent the outbreak of infectious diseases and by
controlling environmental health hazards. We enforce state statutes and regulations as well
as local regulations regarding on-site septic disposal systems, private wells, restaurant
sanitation, tobacco control, dumpster control, beach water quality testing, public pools and
housing sanitation. We promote sanitary living conditions for all our residents and strive to
protect the environment from damage and pollution.
Public Health Nurse
The Health Department includes a Public Health Nurse that conducts health screenings for all
residents, flu clinics, tick education, communicable disease surveillance, Melanoma education
and recreational camp inspections. Our nurse also conducts visits to perform health
assessments and make referrals as needed. Our nurse participates in emergency
preparedness planning and coordination.
Board of Health
The Health Agent is overseen by the Board of Health, a three member elected Board serving
residents through the enforcement of health codes and the promotion of good public health
practices. The Board and health agent are heavily involved in the regulatory and permitting
process for a number of environmental and public health issues as well as major development
projects. The mission of the Cohasset Board of Health is to provide the residents of the Town
of Cohasset with comprehensive, high-quality Public Health Services through the evaluation
(and developing new) town policies, procedures, regulations, statements, and programs in
the areas of Public Health Nursing, Environmental Health, and other Public Health disciplines.
Safe Harbor Cohasset Coalition
Since July 2014, Safe Harbor Cohasset has been working to promote awareness and
implement resources to help make an impact on the substance abuse in the community. The
mission of the Safe Harbor Cohasset Coalition is to foster a strong and inclusive community
that encourages healthy, educated and responsible choices about drug and alcohol use by
promoting communication and collaboration designed to meet the unique needs of Cohasset
families.
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Programs and Services
Prior Year Major Accomplishments
1. Continue to plan and expand the annual Health and Recreational Fair offered to all town
residents.
2. Inspected all food establishments in town. Most received two inspections, one every six
months. Followed up with re-inspections for those out-of-compliance.
3. Conducted outreach and educational efforts to promote awareness of seasonal flu and
information on how to reduce transmission. Vaccinated the public with a series of flu
clinics. Offered high dose flu vaccine for seniors for the first time.
4. Conducted outreach and educational efforts to promote awareness of skin cancer with a
dermatologist at Sandy Beach who provided a free skin analysis. Additionally provided
free sunscreen giveaways at the Farmer’s Market along with educational materials.
5. Continued to prepare for the Emergency Dispensing Site, including new ways to distribute
medications quickly and effectively.
6. Permitted food, tobacco and dumpsters using electronic permitting.
7. Raised awareness of tick-borne illnesses by hosting talks by a state expert at the annual
Health and Recreational Fair and part of the Earth Day speaker series.
8. Researched private well files and septic system files to update existing GIS information to
maximize the effectiveness of the GIS tool.
9. Permitted town events for food including the Farmer’s Market, South Shore Art Center
Arts Festival, and the Cohasset Triathlon.
10. Screened 17 Cohasset firefighters for bladder cancer.
Goals for Coming Year
1. Continue to update GIS mapping for private wells and septic systems.
2. Expand electronic permitting to include all BOH permits.
Enforcement
• Septic Inspections
• Septic Plan Review
• Soil Testing
• Food Establishment
Inspections
• Public Beach Testing
• Housing Inspections
• Public Swimming
Pool Inspections
• Animal Permits
• Private Well Plan
Review
• Smoking
Regulations
• Nuisance
Complaints
• Recreational Camp
Inspections
Public Health
• Flu vaccinations
• Flu planning and tracking
• Seasonal flu clinic
• Home Health visits
• Investigation and follow-up of communicable diseases.
• Implementation of Cohasset CARES
• Tick Education
• Investigate and report on all foodborne illnesses
• Melanoma education
• Walk in clinic hours for a variety of nursing services
• Coordination of annual Health & Rec Fair
Emergency Preparation
• Emergency Dispensing Site Plans
• Food recalls – education of restaurant owners regarding food supply
• Coordinate and assist food establishments during power outages
• Assist sewer department with sewer main breaks
• Emergency Shelter Planning
• Isolation and Quarantine protocols
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3. Implement food inspections using IPad technology.
4. Continue to collaborate with Safe Harbor Cohasset Coalition to prevent drug and alcohol
abuse.
5. Based on historic trends, 2020 is anticipated to be another year of concern for EEE. Meet
with Plymouth County Mosquito Control to better optimize mosquito spraying next year
and be proactive promoting public education and awareness.
6. Further expand the public health education campaign on tick borne illness and disease,
coordinating with community groups to maximize awareness. Conduct a permethrin boot
spraying activity as part of the 250th Celebration or Earth Day celebration.
7. Update the Health Department pages of the town website. Include links to new online e-
permitting and existing local BOH regulations.
8. Revise existing Animal Regulations to be consistent with the existing application and
permit templates.
9. Implement software developed for the Public Health Nurse’s medical records to become
electronic.
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
BOARD OF HEALTH
PERSONNEL 130,068 130,375 150,471
EXPENSES 18,417 28,300 35,800
PRIOR YEAR ENCUMBRANCES - - -
SUBTOTAL 148,485 158,675 186,271
FULL TIME EQUIVALENTS 1.86 1.86 1.86
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Elder Affairs
Mission Statement
The mission of “Cohasset Elder Affairs” (CEA) is to offer outstanding programs and services
for the physical, social and emotional needs of our older adults by assisting them in leading
independent, stimulating and self-reliant lives as members of our community.
Programs and Services
Outreach
• Holiday Baskets
• Cohasset Cares Safety Program
• Case Management
• General Advocacy and Elder
Resources
• Caregiver Support Groups
• Legal Assistance Referrals
• Fuel assistance
• Mental Health Assistance referrals
• S.N.A.P. Assistance
• Medicare / Medicaid Assistance /
Applications
• 60 Elm Street Outreach
• 3C list Wellness Calls/Follow-Ups
• Elder resources information
• Monthly Vista Newsletter
• Transportation to medical
appointments and shopping trips
Community Education
• Health Benefits
Counseling –
S.H.I.N.E. – Serving
Health Information
Needs of Everyone
• Social Security
Support
• Transitioning /
Downsizing programs
• Tech Help
• Adult Education
Classes
• Presentations:
- Alzheimer’s
- Caregivers’
- TED Talks
- Financial
Foundations
- Lunch/Learn
- Reverse Mortgage
Seminar
- Senior Scams
- Garden Club
Workshops
- Congressional
Representatives
Open Office Hours
- Caregiver
Workshops &
Presentations
Cultural Programs
• Author Series
• Boston Symphony
Orchestra Field Trips
• Diversity Programs
• Exploring Your Legacy
• French Conversation
Group
• Memorial Day Program
• Cultural Speaker
Events
• Book Club
• Great Discussions
• Garden Club Projects
• Armchair Travels
• Conversational Italian
• Bus trips to museums
• South Shore Art Center
Mobile Museum
Presentations
• South Shore
Conservatory
Storyteller programs
• Live performances
Fitness / Exercise
• Yoga
• Strength
• Stretch
• Balance
• Zumba Gold
Recreation/Socialization
• Bridge
• Mahjong
• Cribbage
• Seasonal Luncheons / Parties /
Celebrations – 90th Birthday
Parties / Father’s Day / Mother’s
Day / St. Valentine’s Day / End of
Summer Barbecue / Christmas /
Thanksgiving
• Knitting
• Quilting
• Cohasset Café
• Veterans’ Breakfast
• Dancing
• Volunteer Appreciation Breakfast
• Men’s Social Group
• Bus trips throughout New England
Healthy Living
• Matter of Balance
workshop
• Maintain Your Brain
• Yoga/Acupuncture
Workshop
• Dental Hygienist
• Pedi-Care
appointments
• Flu Shot clinics
• Blood Pressure Checks
• Reflexology
• Manicures
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Boards and Committees
• Public Health Nurse’s Office at Willcutt Commons – flu shots, walk-in nurse’s office hours
– 2 times a week.
• Veteran’s Services Officer – assistance with Veteran’s needs, office hours on-site at
Willcutt Commons
• Cohasset Housing Authority – 60 Elm Street
• Cohasset Cultural Council – awarding of funds for and support of programming at
Willcutt Commons
• Elder Affairs Board of Directors – advisory and support for Cohasset Elder Affairs
• Friends of Cohasset Elder Affairs – non-profit fundraising ‘arm’ of Cohasset Elder Affairs;
liaison to Cohasset Elder Affairs Board of Directors
• The Elder Affairs Department works with multiple boards, and departments to ensure its
safe and efficient operation including but not limited to: Board of Health, Facilities, Fire,
Police, Emergency Management, Information Technology, Finance ,Town Clerk,
Treasurer, Human Resources, Town Manager’s Office, Select Board, Alternative Energy
Committee, Cohasset Community Television Corporation (Cohasset 143 TV), Cable
Advisory Board, Procurement
Prior Year Major Accomplishments
1. Joined the World Health Organization’s Age Friendly movement with the support of the
Town Manager and the Selectman by making the commitment to actively work toward
making Cohasset a great place to live for people of all ages and abilities.
2. Joined the Dementia Friendly Massachusetts with support of the Town Manager and the
Selectman by pledging that the Cohasset community will be accountable for promoting
inclusivity and humanity to individuals living with dementia, by providing supportive
programming, welcoming environments and opportunities to learn about dementia.
3. Hired a part time Van driver due to expanded needs of individuals for transportation
to/from Willcutt Commons for programs and additional trips.
4. Added monthly reflexology and manicure services
5. Increased participation in community suppers, in collaboration with Cohasset High School
National Honor Society members
6. Offered rotating collectibles on display of treasured memorabilia
7. Offered diverse adult education programming of Cohasset history and introduction to
Islam. Both extremely popular and will continue next year.
Goals for Coming Year
1. Complete assessment of Age Friendly / Dementia Friendly Cohasset
2. Increase adult learning programs by 3 this year
Home/Yard Assistance
• Small Home Repair
program
• ‘Make a Difference Day’
• Food Pantry Deliveries
• Friendly Visitors
• SSL Home Deliveries
Nutrition
• Food Pantry
- home delivery
- client transport
• Congregate Meals
• Meals on Wheels –
home delivered meals
• Luncheons
Intergenerational
• 60 Elm Intergenerational
• Deer Hill
• Grandkids Movie Matinee
• South Shore Vo-Tech
• Community Suppers
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3. Support Cohasset 250 year celebration
4. Achieve National Senior Center Accreditation (by end of 2021)
Performance
In 2019, Elder Affairs achieved 10% increase in participation which occurred via the following
numbers:
1. 1,020 different individuals participated in at least one Willcutt Commons program and
many participated in multiple programs
2. 55-102 is the age range of attendees with the average participant age at 76
3. 129 volunteers contributed 5,389 hours of service
4. 102 is the age of our oldest volunteer and she comes weekly
5. 112 specialty programs were held in addition to our repeating programs
6. 687 cases were tended to for outreach and case-management with focus on fuel
assistance, advocacy, caregiver and family assistance, insurance, etc.
7. 4,548 individual rides were given by the CEA Transportation Program
8. 4,435 Meals on Wheels were delivered by volunteers to 31 resident homes
9. 1,288 older adults received health services including flu shots, foot care, dental cleanings
and reflexology
10.1,325 congregate lunches were prepared by local “Celebrity Chefs” and served to 115
older adults at Willcutt Commons
11.38 “Cohasset Cares” visits were made to assist with safety in the home
12.204 wellness calls were conducted to 64 seniors to check on their welfare during year-
round weather-related events
13.48 individuals were assisted during confidential “Serving Health Insurance Needs of
Everyone” (SHINE) consultations
14.81 older individuals enjoyed luxury bus trips to the Boston Pops Christmas Concert,
Boston Lobsters and Mobsters, State House Tour, Norman Rockwell Museum and Boston
College Ice Hockey
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
ELDER AFFAIRS
PERSONNEL 256,811 280,197 291,509
EXPENSES 30,314 36,400 37,000
PRIOR YEAR ENCUMBRANCES 4,349 - -
SUBTOTAL 291,474 316,597 328,509
FULL TIME EQUIVALENTS 3.91 3.91 3.91
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Veterans Services
Mission Statement
The mission of Cohasset's Department of Veterans Services is to: Administer benefits to
eligible veterans and/or their dependents under Massachusetts General Laws (MGL) chapter
115; Provide assistance to and to advocate for all the town's veterans and their dependents;
and Direct emergency financial assistance for veterans in need
Programs and Services
Prior Year Major Accomplishments
1. Expanded the town's participation in MGL 115 program and satisfied the state's
requirements to secure reimbursement.
2. Expedited and tracked all pending claims from the town's veterans with the VA.
3. Continued to spread awareness and knowledge of available veteran benefits through
coffee socials and outreach initiatives.
4. Secured budgetary support for the maintenance of Cohasset's veteran memorials.
5. Provided volunteer and community service opportunities for the town's youth.
Goals for Coming Year
1. Continue to spread awareness of the state and federal benefits available to veterans and
their families.
2. Keep the town compliant with MGL 115 rules to ensure proper reimbursement of funds.
3. Perform necessary maintenance on the town's veteran memorials in preparation for
Memorial Day and Cohasset's 250th anniversary.
Federal Assistance Programs & Services
Providing information and direction concerning:
• Death Benefits
• Educational Benefits
• Employment
• Housing Assistance
• Medical benefits
• Social Security Disability
• VA Disability
• VA non-service connected pension
• Widow’s benefits
• Social Security Supplemental Income
• VA Home Loan
State and Local Assistance
Programs & Services
Providing information and direction
concerning:
• Annuities
• Awards and medals
• Burial information
• Chapter 115 benefits
• Clothing
• Education
• Elder services
• Employment
• Flags and markers
• Financial assistance
• MassHealth
• Pharmaceuticals
• Real estate tax exemptions
• Record retention
• Sales tax exemptions
• Shelter and veterans’ services
Community Events
Plan, coordinate and assist with:
• 9/11 Memorial Observance
• Memorial Day Parade
• Veterans Day Observance
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4. Grow the town's support of its veterans through community service and volunteer
opportunities.
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
VETERANS SERVICES
PERSONNEL 20,761 25,609 29,414
EXPENSES 79,951 120,450 100,450
PRIOR YEAR ENCUMBRANCES - - -
SUBTOTAL 100,712 146,059 129,864
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CULTURE AND RECREATION
Library
Mission Statement
The Paul Pratt Memorial Library is a vibrant community hub that serves as an incubator of
discovery and a catalyst for creative imagination and lifelong learning.
Statement of Values:
Library staff, trustees, and Friends are committed to offering high quality information,
resources, and programming to the Cohasset community and beyond. We work to ensure
that all citizens have equal access to information, and that all persons are welcomed by
professional staff dedicated to providing outstanding services.
Boards and Committees
Board of Library Trustees:
The Trustees are not only advocates for Cohasset’s public library, but are responsible for
overseeing the library’s operations, establishing policies and plans, and determining the
library’s budget. The Board of Trustees endorses in general principle the “Freedom to Read”
and “Library Bill of Rights” statements of the American Library Association.
Cohasset Library Trust:
The Cohasset Library Trust, Inc. was established in 2006 to increase the library’s endowment
and prudently manage its investments. The elected trustees of the Paul Pratt Memorial
Library created this nonprofit, tax-deductible 501(c)(3) corporation as authorized by town
meeting vote and enabling legislation. The Trust has a Board of Directors appointed by the
elected library trustees and their names are listed below. They have considerable experience
in other Cohasset organizations and among them have substantial marketing, fund-raising
and investment management skills. The goal of the Trust is to increase the amount of
expendable funds available to the library by increasing the size of the endowment.
Friends of the Cohasset Library:
The Friends is a 501(c)(3) organization, eligible for matching contributions from many
corporations.
Friends of the Cohasset Library Mission Statement:
"The Friends support the Mission of the Paul Pratt Memorial Library through ongoing fund-
raising and advocacy to enhance library resources and programming and to provide
community outreach services."
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Programs and Services
Prior Year Major Accomplishments
Paul Pratt Memorial Library was on the move in FY20. The following improvements and
projects have been completed.
1. Expended $40K of grant funding to update and improve patron use furniture.
2. Implemented e-mail and print quarterly newsletters.
3. Overhauled and updated adult and children’s non-fiction collections.
4. Introduced adult graphic novels and library of things to standing collection.
5. Began circulating Chromebooks for inhouse patron use.
6. Improved marketing techniques with the creation of the brand style guide.
7. Hired two new employees, Meghan Damiano, Youth Services Assistant and Nicholas
Cotoulas, Circulation Assistant.
8. Updated all staff and patron computers to Windows 10
9. Installed new patron printing system that delivers high quality documents and is
consistent.
10.Reviewed and updated library policies to match 21st century library use.
11.Purchased additional library streaming services and databases like, Kanopy and BrainHQ.
12.Presented new meeting room booking software, online event calendar and museum pass
reservation application.
13.Revitalized library programming by collaborating with local businesses, community
members and town partners.
Goals for Coming Year
1. Utilize outdoor space for innovative gathering space and programming.
2. Improve wayfinding and collection signage.
3. Install people counting system to optimize staffing schedules and usage reports.
4. Review expenditures on library collections/ materials vs. circulation.
5. Enhance overhead lighting throughout the adult and reference sections.
Programs for Youth
• Weekly Story Hour
• Puppet Story Time with Leigh & Friends Drop in
Crafts
• Weekly craft programs
• LEGO® Club
• Homework Center
• Summer Reading Program
• Eyes on Owls live animal shows
• Read to a Dog literacy program
• Science, Technology, Engineering, Arts & Math
(STEAM) programming
• MamaSteph music programs
• Teen Advisory Board
• Special programs: Latin Roots; College Application
• School and group library tours
Programs for Adults
• Book discussion group
• Great Decisions Foreign Policy
Study & Discussion group
• Sunday Author Talks & ongoing
author talks
• Genealogy classes
• Memoir-writing workshops
• Resume-writing classes
• Independent film series
• Movie series
• Outreach services to the
homebound (book delivery, book
discussion groups at Sunrise &
Golden Living)
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6. Create outdoor pathway lighting for staff and patrons to navigate overflow parking lot at
night.
7. Add banister to Ripley Road outdoor stairway.
8. Repair/ replace roof to extinguish on going leaks on rainy days.
9. Update material circulation types and rules to optimize usage and availability of current
collection.
10.Lobby the town to improve financial support of library’s state mandated materials budget.
11.Seek solution(s) to improve management coverage for library’s 59 weekly open hours.
Changes in Budget, Goals and Objectives
1. Personnel Budget
a. Proposal to reflect FY20, FY21 Cohasset Library Union Contract increases.
b. Additional $16k in funding to provide supervisory support. Currently, only supervisory
role for 59 weekly open hours is the Library Director.
2. Expense Budget
a. Proposal for town funding of additional $10k in materials budget.
b. Increase OCLN membership assessment to $31,085.
c. Proposal for development of maintenance budget of an additional $2k.
Performance
1. 4,842 Active library memberships, up 3.5% from FY18.
2. 12,154 People participated in library programs, up 14% from FY18
3. 131,634 Items were borrowed, up 2% from FY18
4. 2,030 Community events were held in library meeting rooms, down .3%
*Statistics gathered from Massachusetts Board of Library Commissioners, ARIS Report
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
LIBRARY
PERSONNEL 496,666 539,306 592,875
EXPENSES 116,336 119,943 130,635
PRIOR YEAR ENCUMBRANCES 1,500 - -
SUBTOTAL 614,502 659,249 723,510
FULL TIME EQUIVALENTS 8.46 8.46 9.34
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Recreation
Mission Statement
The Cohasset Recreation Department serves the community of Cohasset to provide
exceptional recreational activities and programs for residents of all ages. The goal of the
Department is to create an easily accessible environment in which every resident will
enthusiastically participate in recreational leisure to embrace good health and well-being in
mind, body, and spirit.
The Cohasset Recreation Department is devoted to meeting the present and future needs of
all residents and making healthy recreational activities an integral part of this tight-knit
community.
Programs and Services
Kids and Adult Fitness
• Advanced Tennis
• Afternoon Fun with Mr.
Dykas
• Ashtanga Yoga Classes
with Cindy Matheison
• Baseball 143
• Baseball, South Shore
Baseball Club
• Boston College Football
• Boston Paintball -Xtreme
Trip Veterans Day
• Boys Lacrosse Clinic
Grades 6 & 7
• Cardio Sport Fitness
• Challenge Rocks -
climbing
• Cheerleading Clinic
• Cohasset Boys Lacrosse
Clinic
• Cohasset Girls Lacrosse
Clinic
• Cohasset Lacrosse
Academy - with Tommy
Powers
• Cohasset Youth Ultimate
Frisbee
• Cross Country Running
Club
• Cycling with Cohasset
Recreation
• Exercise Ball Class
• Fencing
• Field Hockey Clinic
• Fishing Trips
• Fit Family
• Girls Basketball Clinic
• Golf Lessons
Kids and Adult Fitness
(cont.)
• Senior Yoga
• Ski and Snowboard
Lessons
• Skyhawks Sports
• Softball Pitchers Clinic
• South Shore Basketball
School
• SSBC Baseball Camps
• Strong Boys w/Kelly
Grech
• Super Soccer Stars
• Surf Lessons
• Tai Chi
• Tennis Classes
• The Beantown Jumpers
• The South Shore
Basketball School
• Thundercat Mini-Sports
• Train for a 5K/10K
• Walking Club
• Waterville Valley Ski Trip
• Womens Softball League
• Yoga w/ Amy Di Lillo
• Youth Cheer Clinic
• Zumba
Trips
• Massachusetts Parks Pass
• Bread and Chocolate Trip
• Daffodil Festival on
Nantucket
• Kayak Trips and
Instruction
• New York Trip
• Red Sox Trips
Kids and Adult Fitness
(cont.)
• Haggerty Summer
Basketball Camp - Co-Ed
• Hatha Yoga Class
• Health and Recreation Fair
• Heart Healthy Wellness
Day
• Heart saver CPR AED
• High School Conditioning
Workshop
• Inspire Harmony – Family
Yoga before Mama Steph
• Inspire Kids Yoga - Pre-
School Yoga
• Learn To Skate
• Lund Summer Sports
Clinics
• Middle School Wrestling
Club
• Mr. Dykas Dance Party
• NEW Total Body
Conditioning
• Olympic Archery
• Outdoor Summer
Basketball Leagues
• Power Blast Kelly Grech
• Prime Time Lacrosse
Clinics
• Recreation Hoops
• Recreation Soccer Clinic
• Recreation Summer Youth
Tennis
• Reebok BoksKids Program
• Rock Climbing
• Running Club w/Kelly
Grech
• Sandlot Baseball
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Boards and Committees
• Recreation Commission: consists of seven members whom are elected and serve for a five
year term. The Commission promotes, encourages, and coordinates recreational activities
for all citizens of the Town. The Commission is responsible for making recommendations to
the Select Board regarding the maintenance and improvement of recreational areas owned
by the Town.
• The Recreation department works with multiple departments to operate programs in a safe
and effective manner including but not limited to: Health, Select Board, DPW, Facilities,
schools, Treasurer’s Office, Harbormaster, Town Clerk, Fire, Police Department, Library, and
Human Resources
Enrichment
• 50 Things Every Young
Lady Should Know
• Archaeology & Ancient
History Program
• Art for a Cause Furniture
Painting Class
• ART-cation
• Babes in Artland
• Bagpipe Training
• Babysitting Course
• Be a Jester for a day
• Boating Safety Instruction
• Chess Wizards
• Cohasset Drama Club
• Community Garden
w/Holly Hill Farm
• Computer Explorers
• Cooking with Dunk
• CPR
• Creative Art with Bianca
• Dog Obedience
• Drama Kids
• Drop & Shop
• Event-Full! (LLC)
Programs
• Good Kids-Boston School
of Etiquette Boys & Girls
• Guitar Lessons
• Half-Day Magic & Juggling
Mini-Clinics
• Home Alone Staying Safe
• Kids Art to Go
• Kids Just Love Crafts
• Lego Engineering
Presented by Play-Well
TEKnologies
• Little Actors Workshop
• Mad Science Summer Fun
• Middle School Girls Night
Out
Vacation Programs
• April Rec-Cation
• December Rec-cation
• February Rec-Cation
• Wicked Cool Vacation
Dance
• Boston Academy of Irish
Step - NEW
• Break Dance with Sean
• Dance Heroes
• Hip Hop with Taryn
• Xplosion Dance, Ballet, Basic
Dance, Hip Hop,
• Jazz & Tap
Summer Programs
• Playground Program
• Band Program
• Concert Series
• Chess Wizards Clinic
• Playground Monday Electives
Art, Ukulele, Yoga, Math
• Playground Music Circus Trip
• Playground Swim Program
• RISE
• Xtreme
Community Involvement
• Ground Level Coffee House
• Health and Recreation Fair
• Jack Worley Scholarship
Fund
• Summer Job Fair
• Summer Concert Series
• Thanks-for-Giving 5K Road
Race
• The Road Less Traveled to
Old Colony Square
• Support PSO programs
• Provide Tables for Math and
Science Night
• Town Meeting Child Care
• Girl Scout Meetings
• Host Town Group Meetings
and Registrations.
• Host Library Programs
Enrichment (cont.)
• Musical Friends with Jim
Armstrong
• Outdoor Exploration
• Piano by Ear
• Piano Playtime
• Playtime with Miss Linda
Bolster
• Play-Well Technologies
• R.A.D. (rape aggression
defense) Systems Training
• Rock Ensemble &
Electronic Music
Production
• Rockets and Space Flight
• Sailing & Yacht Club Staff
CPR & First Aid
• SAT English Review
• SAT Math Review
• Spanish Lessons
• Spectacular Hands-on
Science
• Table Manners Express &
7 Habits of Highly
Successful Teens
Workshop
• Technology Class
• The Traveling Art Party
• Ukulele with Jim
Armstrong
• Wicked Cool Programs -
Lego Etc.
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Prior Year Major Accomplishments
Summer ‘19
1. Celebrated our 52nd Summer Playground program in 2018 with the largest summer
playground program in history, 748 registrants.
2. Employed 100 summer staff and volunteers.
3. Employed a nurse and psychologists for our summer programs, for the 3rd consecutive
summer.
4. Created programs for staff wellbeing to handle stress
5. Successful Middle School Summer Xtreme program
6. Successful 4th year of the Summer Recreation Basketball League
7. Successful Summer Band Concert Series
Infrastructure
8. Invested in equipment and supplies to save money
9. Replaced playground gate at Sohier Street
10.Milliken Tennis court improvements included removing old poles, crack repair and
addition of Pickleball Lines on two courts.
11.Lawn Care Management plan for 100 Sohier Street
Programming
12.Worked with Cohasset Safe Harbor Coalition to use our downtown Rec Center for High
School Coffee Houses and other programs.
13.Full Schedule of programming at the downtown Rec Center.
14.Successful Health and Recreation Fair with the Board of Health.
15.Successful Thanks for Giving Road Race
16.Hosted Champions, a Kinder Care company to run the before and after school program.
17.Hosted CMI Erg Winter Program
18.Continue to schedule town fields in conjunction with the School Department.
Community Services
19.Worked with Veteran Services assisting with PA equipment at all Memorial Services
Events.
20.Worked with Fire Department to host monthly regional EMS continued education
programs.
21.Rec Commission representation on the Harbor Committee, Open Space, 250th and Safe
Harbor.
22.Continued involvement with the Town’s Community Service branch.
23.Work with countless town and civic groups for meeting and program space.
Goals for Coming Year
Summer ‘20
1. Continue making improvements to the two session Summer Program
2. Continue and build on existing policies related to summer staff wellness.
3. Improve our Summer Junior Volunteer program.
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4. 250th Programming
Infrastructure
5. Finish CPC project at Milliken Field
6. Complete CPC project and rehabilitate the parking lot, fields and courts at 100 Sohier
Street
7. Prepare the 2nd floor at 100 Sohier for programming including a new floor.
8. Complete CPC Playground ADA Improvements
9. Complete Tennis Court Reconstruction Project
10.Improve playing conditions at Beechwood Basketball Court and baseball diamond
11.Assist with the promotion of slate roof repair at the Library
12.Maintenance Plan for all Recreation properties established
Programming
13.Reestablishment of a Before and After School Program with the School Department
14.Establishment of a Teen Center with Safe Harbor Group
15.Strengthen our existing school year programs
16.Continue to fill all of our Recreation facilities with programs
17.Create more joint programs with the community service branch.
18.Further increase our sponsorships opportunities
19.Town Wide Bicycle Safety Program
20.Pickleball Programs with Elder Affairs
Staffing
21.Increase Professional Development
22.Strengthen our staff recruitment and training programs.
23.Continue to invest in the health and safety of our staff
24.Hire additional full-time staff
FY19 FY20 FY21
ACTUAL BUDGET RECOMMENDED
RECREATION
PERSONNEL 136,457 137,275 140,025
EXPENSES - - -
SUBTOTAL 136,457 137,275 140,025
FULL TIME EQUIVALENTS 2 2 2
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SCHOOL
ADMINISTRATION
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Cohasset Public School Administration
Responding to the Coronavirus Pandemic
For FY21 the School District is facing the challenge of opening school during a global crisis.
It is very likely that the Coronavirus pandemic will require changes to many parts of school
life. At the time of writing, the School Superintendent has established a structure to develop
the school reopening strategy and is awaiting detailed guidance from the Commissioner of
Elementary and Secondary Education on what will be allowed and expected of schools.
This is a period of significant uncertainty and risk. Nevertheless, the priorities that the District
has set out (see below) are still important – some of them even more so. It will be incumbent
upon the district to continue to meet the educational needs of students in whatever setting
they are in for FY21. Therefore, the School Committee is moving forward with a budget that
prioritizes the needs of students, including numeracy and educational rigor and students’
social and emotional needs. This budget also strengthens the Districts’ custodian and
transportation teams. Both of which are expected to be crucial in the coming months.
The School District has set up a number of Committees that will advise the District Leadership
team on re-opening schools in the fall:
• Elementary Instructional Planning: Osgood & Deer Hill
• Secondary Instructional Planning: CMS & CHS
• Facilities/School Operations Planning, including Safety and Social Distancing Protocols,
and health considerations
• Technology Planning
• Athletics Planning
• Before-and-After School Program Planning / Club Planning
• Social-Emotional Planning
o Student Social-Emotional Support Planning
o Staff Social-Emotional Support Planning
• Family Connection Planning
Mission Statement
The Cohasset Pubic Schools is a district committed to excellence. We hold high expectations
for all students and staff and provide the support and resources that enable all to meet or
exceed those expectations. We collaboratively support an academically challenging, safe,
respectful, and student-centered learning environment in preparing them to be responsible
citizens of a global and digital twenty- first century environment.
District Strategic Plan
In June 2016, the School Committee approved a five-year strategic plan (FY 17 to FY 21) for
the Cohasset public schools. This strategic plan was based on a year-long project including
input from all community stakeholders.
As the diagram below shows, the strategic plan has five pillars: Curriculum, Instruction &
Assessment, Social & Emotional Learning (SEL), Human Capital, Safety & Security, and
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Community & Collaboration. In addition, the strategic plan pillars are supported by the Digital
Learning Plan, a strong Professional Development Plan focused on Universal Design for
Learning (UDL), and solid Financial Practices aligned to the education goals of the district and
town financial policies.
For a complete copy of the district strategic plan, please see the Superintendent section of
school website https://www.cohassetk12.org/domain/56.
Programs and Services
The Cohasset public schools are housed on three campuses:
• Joseph Osgood School - Grades: PreK to 2nd with FY20 enrollment of 335 students),
• Deer Hill School - Grades: 3rd to 5th with FY 20 enrollment of 349 students, and
• Combined Middle School - Grades: 6th to 8Th with FY 19 enrollment of 347 students
and High School - Grades: 9th to 12th with FY 19 enrollment of 469 students.
Total enrollment for Cohasset public schools as of October 2019 was 1,516 students.
Cohasset is a high achieving district with over 90% of the graduates continuing to post-
secondary education. The Cohasset public schools consistently return results that maintain
Cohasset in the top tier of state public schools in standardized measurements including
MCAS, SAT, ACT and AP exams. The school district boasts strong community support and
student activities that center around the sciences, athletics, music, and opportunities that
our coastal location provides.
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Boards and Committees
The Cohasset School Committee is made up of five elected members with three-year terms.
Massachusetts Law, Chapter 71: Section 37, charges School Committees to focus on student
achievement goals and the following specific duties:
• Review and approve budgets for public education,
• Select and to terminate the superintendent, and
• Establish educational goals and policies for the schools in the district.
It is not the duty of the school committee to operate the school, but to see that it is well
operated. The application of policies is an administrative task to be performed by the
superintendent and his/her staff, who shall be held responsible for the effective
administration and supervision of the entire school system. The School Committee works
closely with the Superintendent and district leadership and the Town of Cohasset to ensure
that student achievement goals of the district are being achieved and that the financial
resources of the community are being prudently managed.
The Cohasset School Committee has the following sub-committees: Policy & Standards,
Superintendent Evaluation, Collective Bargaining, Budget & Finance, Technology, and
Security.
In addition, members hold liaison assignments with the following town committees and
organizations: Schools Councils at Osgood School, Deer Hill School, Middle-High School,
Cohasset PSO, Cohasset Education Foundation, Elder Affairs, SEPAC, Safe Harbor Coalition,
Emergency Management, Hall of Fame, Long Range Planning Group, Master Plan Committee,
250th Year Anniversary and Town Hall Building Committee
Goals for Coming Year
For FY 21, the School Committee is characterizing the requested school budget as “needs-
based” in order to provide a level-service budget with a few incremental improvements based
on student achievement goals articulated below. These needs were identified before the
Coronavirus Pandemic took hold and were broadly defined to include responses to enrollment
trends, the reality of changing student demographics and associated special education/other
services, contractual obligations, and resources to meet Department of Elementary &
Secondary Education (DESE) requirements and other legislative mandates.
Student Achievement is at the heart of all School Committee and District decisions.
For the FY 21 budget, the School Committee and district leadership support the following
Student Achievement priorities. These priorities are directly related to the adopted Cohasset
public schools Strategic Plan and Technology Plan and are supported by the School
Committee’s and the Administration’s goals.
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BUDGET PRIORITIES
Changes in Budget, Goals & Objectives
The FY 21 requested school budget is $20.96 million, a 3.1% increase over last year’s
appropriated school budget and on target with the Town Manager’s recommended year-over-
year increase of $786,541. The FY 21 requested school budget is based on level services
with some important incremental improvements based on essential staffing and a significant
increase in legally required special education services.
The following are key considerations were taken into account in developing the FY 21 school
budget:
1. District enrollment is projected to remain relatively steady at around 1,510. students for
FY 21. However, kindergarten enrollment is expected to increase.
2. The requested school operating budget is after offsets from grants, awards, gifts and
fees/tuition from revolving accounts (see note below).
3. Budget priorities (see above) will drive resource allocation decisions of the administrative
team.
4. Revised start times will be implemented throughout the district and students will be
transported to school in two tiers: (1) Middle and High School, (2) Deer Hill and Joseph
Osgood Schools.
5. The district has seen a significant saving due to the solar energy credits on electrical bills
and this will continue into FY 21.
6. Personnel expenses include an assumption for contractual increases for all staff,
retirements and attrition.
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7. The district works closely with Capital Budget Committee and the Community Preservation
Committee to support additional expenditures related to school facilities, digital learning
transportation and legally required playground upgrades.
8. Ensuring that there would be some capacity within the custodian and transportation
budgets to respond to possible increased demand due to the Coronavirus Pandemic.
FY 18
ACTUAL
FY 19
ACTUAL
FY20
BUDGET
FY21
REQUESTED
PERSONNEL $15,180,500 $15,909,637 $16,277,291 $17,049,603
EXPENSES $3,660,218 $3,640,957 $4,059,844 $3,911,253
TOTAL SCHOOL
BUDGET $18,895,657 $19,550,594 $20,337,135 $20,960,856
VARIANCE TO TOWN
MANAGER
RECOMMENDED BUDGET
0% 0%
FULL TIME
EQUIVALENTS
(from all funds,
including food service)
239 243.4 247.5 252.8
The year on year increase in FTE is the result of both adding and reducing positions. The
position changes are as follows:
Change FTE Reason
Kindergarten Teacher & ESP +2 Increased Kindergarten registrations.
Bus Driver +1 New school start times requires additional bus
route.
7D van driver +1 To provide Special Education transportation in
and out of the district.
Increase Math resource teacher
from 0.6 to 0.8 +0.2 To support math instruction at elementary
levels.
Increase Occupational
Therapist from 0.8FTE to 1FTE +0.2 Required to meet student needs.
Adjustment Counselor
(CHS/CMS) +1 In support of district’s focus on social and
emotional needs of students.
Additional Custodian +0.5 Currently there is a shortage in custodians to
meet required levels of cleanliness.
Math Support Instructional ESP +0.4 To support math instruction at Deer Hill.
DHS teacher retirement / not
replaced -1
TOTAL +5.3FTE
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In addition to the requested budget, the school district anticipates around $2.3m in revenue
from grants, gifts, awards and fees/tuitions from revolving accounts. This funding
supplements and does not supplant the district’s operating budget, approximately $2m
directly offsets the budget request.
For more information, please see the school budget documents on the School Committee
section of the district website https://www.cohassetk12.org/domain/506 . The School
Committee section of the district website includes links to FY 20 budget priorities, line-item
detail of requested school budget, and an executive summary presentation of the FY 20
school budget.
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DEBT AND DEBT
SERVICE
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DEBT SERVICE
Debt Service appropriations provide for the payment of principal and interest costs for long-
and short-term bonds issued by the Town for capital projects for General Fund purposes. The
debt service appropriations for the Water & Sewer Enterprise Funds appear in their respective
budgets (Enterprise Funds Section of this budget document).
Typically, larger projects such as buildings and large-scale capital projects are bonded for
twenty years, while the financing for other General Fund projects and equipment is retired
within five to ten years. The Town’s goal is to finance capital projects for the shortest feasible
term over the useful life of the project in accordance with the terms outlined in Massachusetts
General Laws. This ensures that our debt burden will remain manageable.
For FY2021, the total Debt Service budget (principal, interest and MCWT admin fees) for the
General Fund is $1.9 million, a decrease of approximately $380,000.
To minimize the tax impact for larger capital projects, such, issuance of debt for smaller
capital projects has been curtailed and in accordance with the Town’s Free Cash Policy, as
these smaller capital items have been purchased using available funds. Please see the
Financial Management Policies in the Appendices Section of this budget document for a more
detailed explanation of the Free Cash Policy and the recent successful efforts to fund more
pay-as-you-go capital projects.
FY19 FY20 FY21
ACTUAL BUDGETED PROPOSED
Non-excluded debt
01-710-5910 Principal 663,297 557,591 481,940
01-710-5915 Interest 37,009 25,866 20,401
01-710-5926 MCWT Admin Fee 2,899 1,906 1,102
Total non-excluded debt 703,205 585,364 503,443
Capital fund debt
01-720-5910 Principal 439,668 353,885 169,117
01-720-5915 Interest 53,069 42,367 36,136
01-720-5925 Short Term Interest 17,451 - -
Total capital fund debt 510,188 396,252 205,253
Excluded debt
01-730-5910 Principal 1,275,745 1,187,671 1,117,283
01-730-5915 Interest 177,853 136,825 101,063
01-730-5926 MCWT Admin Fee 1,964 1,054 327
Total excluded debt 1,455,562 1,325,550 1,218,673
TOTAL GENERAL FUND DEBT SERVICE 2,668,955 2,307,166 1,927,369
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Statutory Debt Limit
The aggregate level of the Town of Cohasset’s outstanding debt obligation is limited by State
law. The statutory debt limit is established by Massachusetts General Laws, Chapter 44,
Section 10 at 5% of our total Equalized Valuation (EQV). The EQV is determined every other
year by the State Department of Revenue.
Cohasset’s 2018 EQV $3,075,090,800
Debt Limit (5% of EQV) $ 153,754,540
Cohasset’s total issued and outstanding long-term debt principal, both inside and outside the
debt limit as of June 30, 2019, was $39,986,192, significantly below the statutory debt limit.
Debt Policy Limits
There is an additional local limit placed on Cohasset’s total debt obligation through the Debt
Policy adopted by the Select Board in May 2016. The Debt Policy provides for specific Gross
and Net debt limits for the annual General Fund debt service expressed as a percentage of
the proposed budget.
Net GF Debt Limit Not to Exceed 10%
The estimated FY2021 General Fund debt service budget is well under the local debt policy
limits, as net General Fund debt represents approximately 1.5% of FY2021 revenues.
Bond Rating
In order to comply with complex tax regulations, secure access to the municipal bond market,
and assure a competitive climate for bids, the Town uses the services of Bond Counsel, a
Financial Advisor and a private credit rating agency to prepare for the issuance of bonds.
In June 2017, in conjunction with the bond issuances for various capital projects and the
advanced refunding of August 1, 2009 bonds, Standard and Poor’s Ratings Direct maintained
the Town’s bond rating of AAA. During the review Standard and Poor’s Ratings Direct cited
the Town’s very strong economy and management, strong budgetary performance and
flexibility, and very strong liquidity and debt/contingency liability position. With regard to
debt and contingent liability profile they commented that “In our view, Cohasset’s debt and
contingent liability profile is very strong. Total governmental fund debt service is 7.8% of
total governmental fund expenditures…and approximately 77.2% of the direct debt is
scheduled to be repaid within 10 years, which are, in our view, positive credit factors.” The
independent assessment illustrates how our planning efforts and fiscal discipline produce
very real and tangible results—lower rates on bonds resulting in less tax dollars going to pay
for interest.
Total Long-Term Debt Service - All Funds
The total long-term annual debt service from FY2021 through FY2037, including both
principal and interest, is shown on the following page. The chart indicates the amount of
long-term debt service for the General Fund (Debt Excluded, Non-Excluded and Capital
Stabilization Funded), as well as the long-term debt service for the Water & Sewer Enterprise
Fund.
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-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
5,500,000
6,000,000
2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037
Total Long Term Annual Debt Service By Fund
Non Excluded Debt Excluded Debt Capital Debt CPA Debt Water Debt Sewer Debt
Fiscal Year Non Total
Due Excluded Debt Excluded Debt Capital Debt CPA Debt Water Debt Sewer Debt Debt Service
2021 481,559 1,218,672 205,252 21,884 2,389,155 982,371 5,298,893
2022 184,740 911,400 205,562 21,284 2,233,734 975,418 4,532,138
2023 175,200 871,975 202,812 20,684 2,203,667 974,753 4,449,091
2024 169,517 827,225 203,787 19,392 2,191,150 963,665 4,374,736
2025 159,296 - 189,687 - 2,195,952 954,739 3,499,674
2026 134,633 - 190,787 - 2,084,636 956,691 3,366,747
2027 134,399 - 66,737 - 1,794,304 885,461 2,880,901
2028 134,164 - 51,287 - 1,713,534 890,170 2,789,155
2029 132,946 - 51,287 - 1,640,126 884,501 2,708,860
2030 132,763 - 51,287 - 1,558,882 854,908 2,597,840
2031 129,637 - 51,287 - 506,800 807,924 1,495,648
2032 75,000 - 51,287 - 104,650 41,800 272,737
2033 75,000 - 51,287 - 106,575 40,600 273,462
2034 - - 51,287 - - - 51,287
2035 - - 51,287 - - - 51,287
2036 - - 51,287 - - - 51,287
2037 - - 25,644 - - - 25,644
2,118,854 3,829,272 1,751,851 83,244 20,723,165 10,213,001 38,719,387
Total Long Term Annual Debt Service By Fund
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CAPITAL PLANNING
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May 20, 2020
Members of the Board of Selectmen, Advisory Committee, and Capital Budget Committee:
It is my pleasure to submit to you the FY21 Town Manager’s Capital Budget plan for the
Town of Cohasset.
The development of the annual Capital Budget begins with a request from the Town
Manager to all departments to prepare and submit capital requests, so that an overall
capital budget can be coordinated among departments based on the highest priority needs
of the Town for the coming year. What follows is a collaborative process with each
department to determine critical needs and prioritize those needs for the year ahead.
Addressing significant capital needs while maintaining services is an ongoing challenge, as
is the concurrent balancing of these needs with the tax impact on the community. It is this
focus on community needs and fiscal impacts that drive the annual capital budget
conversation. As part of the review process each project was evaluated on how it impacted
the Town’s operating budget.
In addition to the FY 2021 capital program and funding plan, a ten-year plan has also been
crafted and presented to help inform the decision-making process (a plan which exceeds
the five-year requirement in the Town Manager Act).
The final requested Capital Budget is $2,964,371, with $796,337.73 from the Capital
Stabilization Fund, $58,242.27 from repurposed governmental capital articles, $1,409,791
from borrowing ($659,791 and $750,000 to be repaid by the General and Water Enterprise
Funds, respectively), $300,000 from Water Enterprise Fund Revenues, and $400,000 from
Sewer Capital Stabilization Fund. The twenty projects included in this plan – which are
summarized in the following section of this report – represent the most critical initiatives
required to continue to provide top quality services to Town residents. I look forward to
discussing these requests with all of you.
The overall FY21 Capital Plan Summary and a brief description of each project are attached.
Respectfully Submitted,
Christopher Senior
Cohasset Town Manager
OFFICE OF THE TOWN MANAGER
COHASSET TOWN HALL
41 HIGHLAND AVENUE
COHASSET, MA 02025
Christopher G. Senior
TOWN MANAGER
EMAIL: csenior@cohassetma.org
OFFICE: 781-383-4100 x 5109
FAX: 781-383-0228
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FY21 CAPITAL REQUESTS
The following chart summarizes all FY21 capital requests that have been vetted and approved
for inclusion in the June 16, 2020 Annual Town Meeting Warrant:
A brief description follows for each of the FY21 capital projects noted above.
GOVERNMENTAL FUNDS:
4 Wheel Drive Loader – Replace CAT 1985 950B ($250,000) – Replace 1985 CAT 950B
Front End Loader approaching end of life.
Ford F550 Dump Truck – Replace 2008 #6 Truck ($105,000) – Replace 2008 Ford
F550 dump body truck at end of service life with newer model F550.
Seawalls – Border St./Margin St./Howard Gleason Road ($72,000) – Perform
approximately 6 days of shotcreting work to repoint and fill unseen voids in Cohasset Harbor
seawalls along the Border Street veteran's memorial, Margin Street and Howard Gleason
road.
South Main St. Culvert ($45,000) – Replace the deteriorated stone culvert under South
Main Street near St Anthony's church, prior to South Main Street repaving project scheduled
next year.
Department Purpose Amount Funding Source
Governmental Funds
Public Works 4 Wheel Drive Loader - Replace CAT 1985 950B 250,000.00$ Borrowing - GF/CF Debt
Public Works Ford F550 Dump Truck - Replace 2008 #6 Truck 105,000.00 Borrowing - GF/CF Debt
Public Works Seawalls - Border St./Margin St./Howard Gleason Road 72,000.00 Capital Stabilization Fund
Public Works South Main St. Culvert 45,000.00 Capital Stabilization Fund
Public Works Road Work 300,000.00 Capital Stabilization Fund
Public Works Heavy Haul Tractor Lease 42,000.00 Capital Stabilization Fund
Police Police cruisers (2)99,400.00 Capital Stabilization Fund
Police Mobile radios 6,300.00 Capital Stabilization Fund
Fire Ambulance (A-1/2008 Ford/Osage) Replacement 244,220.00 Borrowing - GF/CF Debt
Fire Powered Ambulance Cot and Power Load System 60,571.00 Borrowing - GF/CF Debt
Facilities Generator 38,000.00 Capital Stabilization Fund
Schools School Bus Lease 90,000.00 Capital Stabilization Fund
Schools Repair Windows (DH)40,480.00 Capital Stabilization Fund
Schools Repair/Replace Courtyard Doors 20,000.00 Capital Stabilization Fund
Schools Retile All Corridors (DH)71,400.00 Capital Stabilization Fund
Schools Split AC Band Rooms 30,000.00 Capital Stabilization Fund
Sub Total Governmental Funds……………………………………………………… 1,514,371.00
Enterprise Funds
Water Expand Residuals Area at Lily Pond WTP 300,000.00 Borrowing - Water Debt
Water Replace Water Main - Elm Street - In Paving Plan 450,000.00 Borrowing - Water Debt
Water GAC Filtration at WTP 300,000.00 Water Revenues
Sewer WWTP Upgrades 400,000.00 Sewer Capital Stabilization
Sub Total Enterprise Funds………………………………………………………………………. 1,450,000.00
Total FY21 Capital Project Request…………………………………………………… 2,964,371.00$
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Road Work ($300,000) – Annual appropriation to fund road replacement program. The
specific roads to be repaved will be presented to the Select Board.
Heavy Haul Tractor Lease ($42,000) – Annual lease payment on a lease-to-own heavy
haul tractor. FY21 is the last year of this lease.
Police Cruisers (2) ($99,400) – Purchase and equip (2) frontline gasoline cruisers as part
of the department’s cruiser replacement program.
Mobile Radios ($6,300) – Mobile radios for new cruisers.
Ambulance (A-1/2008 Ford/Osage) Replacement ($244,220) – To purchase a 2020
F450 Class 1 Advanced Life Support Ambulance to replace the 2008 Ford/Osage Class 1
(Transport) Advanced Life Support Ambulance.
Powered Ambulance Cot and Power Load System ($60,571) – To purchase a Stryker
Power Load Cot loading system and a Stryker Power Pro XT Power Ambulance Cot.
Generator ($38,000) – Replace generator at the Senior Center. The Senior Center is the
Town’s back-up data center and also serves as a warming, cooling and device charging center
when needed during emergencies.
School Bus Lease ($90,000) – The schools currently lease a bus fleet to provide daily
student transportation, an arrangement first approved by the Capital Budget Committee
three years ago. The new lease to be negotiated will run through the end of FY 2022.
Repair Windows (DH) ($40,480) – The majority of windows at Deer Hill Elementary were
originally installed with insufficient window balancers which make them very difficult to open
due to their weight. This project will allow the school to install additional window balances
to reduce the effort required to open windows throughout the school.
Repair/Replace Courtyard Doors (DH) ($20,000) – The courtyard doors at Deer Hill
Elementary are not water tight which causes water to come into the building during rain
storms, etc. Due to the way they were installed, the doors also can be blown open in strong
winds.
Retile All Corridors (DH) ($71,400) – To retile multiple locations within Deer Hill
Elementary School.
Split AC Band Room (DH) ($30,000) – Install AC system for band and music room at
Deer Hill Elementary School.
ENTERPRSE FUNDS:
WATER
Expand Residuals Area at Lily Pond WTP ($300,000) - This project looks to increase
the sludge lagoon capacity to allow for proper de-watering times.
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Replace Water Main – Elm Street – In Paving Plan ($450,000) – This project looks to
replace the existing cast iron water main on Elm Street. The main was installed in 1886. In
2001 the pipe was cleaned and cement lined. The 2001 project improved water quality and
flow capacity of the pipe, but did not address the actual pipe structure. There have been
numerous breaks on the main recently and this project will address that issue prior to the
Town paving the street.
GAC Filtration at WTP ($300,000) – This project looks to pilot study and design a
GAC/BAC filtration system for the Pond Street Water Treatment Plant. This project came
from the THM reduction study done at the WTP.
SEWER
Wastewater Treatment Plant Upgrades ($400,000) – To fund the emergency
appropriation for the purchase of the “side two” sewer membrane replacement, which was
accelerated after the premature failure of “side one” (which had already been funded for
replacement at the 2019 Special Town Meeting).
Impact of Capital Investments on Operating Budget
During the capital budgeting process, the team discussed anticipated operating costs
associated with significant nonrecurring capital expenditures such as additional personnel
costs, additional maintenance costs or additional utility costs. In addition, anticipated
savings, such as reduced utility costs and/or lower maintenance costs, or revenue expected
as a result of significant non recurring capital expenditures were also considered. Although
not quantified during the process, we do not expect any additional costs or savings to be
material to the overall operating budget.
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ENTERPRISE FUNDS
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Water
Mission Statement
The Cohasset Water Department provides public drinking water to about 7,000 Cohasset
residents with about 2,664 connections, 38.5 miles of water mains, 750 valves, and 531
hydrants. The Water Department provides water for about 90% of Cohasset (the other 10%
receive water services from Aquarion Water Company) and it also provides and maintains a
reliable water system for Cohasset's Firefighters. 80% of the water comes from our surface
water supply in Lily Pond and Aaron River Reservoir, that gets treated at the King Street
treatment plant. 20% of the towns water comes directly from the Ellms Meadow Wellfield on
Cushing Road, that is introduced to the system through the James Lane pumping station
year-round.
Programs and Services
Water Commission
The Water Department is under the elected Board of Water Commissioners which consists of
three members, one elected each year, who serve a three-year term. The Water
Commissioners have exclusive charge and control of the municipal Water Department and
water system subject to Federal and State laws and bylaws.
Prior Year Major Accomplishments
1. Rebuilt High Lift Pump #1 at the Lily Pond WTP.
2. Completed the SCADA Communications and Security Upgrades.
3. Completed the Lily Pond’s SCADA system hardware, software and alarm system upgrade.
4. Completed repairs to the Aaron River Reservoir Dam and Spillway.
5. Weed Harvesting of Lily Pond.
6. Removed 1200 tons of sludge from the sludge collection lagoon and installed a new geo-
bag.
7. Replaced drain valve actuator on Filters #1 and #2.
8. Conducted leak survey on 100% of the water distribution system.
9. Replaced or installed 233 radio read water meters. This brings total radio read meters to
97%.
10.Rebuilt surge control valves on high lift pump #1 and #2.
Responsibilities
• Manage improve and control all works, buildings and other structures of the town water
systems.
• Establish the rules and regulations for the use of the Town water systems.
• Establish equitable rates for the use of Cohasset's water system.
• Keep all necessary records.
• Maintain adequate water supply and water quality.
• Provide on-site inspections and evaluations.
• Submit reports to the Massachusetts Department of Environmental Protection and the EPA .
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11.Upgrade chlorine feed system at the treatment plant.
12.Replaced pre and post chlorine clearwell analyzers at the treatment plant.
13.Replaced surge control valve on the discharge main at the treatment plant.
14.DEP required Lead & Copper sampling completed.
15.Replaced well pump at Ellms Meadow Pump Station.
16.Replaced the finished water flow meter at the treatment plant.
17.Replaced the flow meter at Whitney Crossing Pump Station.
18.Completed the Lily Pond Water Treatment Plant control automation.
19.Inside and outside lighting replaced with LED lighting at treatment plant.
20.Replaced motor control components that power the flocculator and chain and flight
systems.
21.Replaced 1 of 2 roof mounted ventilation fans.
22.Replaced motor and gear drive assembly on both flocculators
23.Refurbished 101 fire hydrants.
Goals for Coming Year
1. Complete the residential water meter upgrade program.
2. Replace upper roof at treatment plant.
3. Replace a distribution system maintenance truck.
4. Obtain DEP approval for unmanned operation of Lily Pond Water Treatment Plant.
5. Conduct a rate study.
6. Replace the main breaker and transfer switch at the treatment plant.
7. Replace the check valves on all raw water pumps (3) at the treatment plant.
8. Replace filter media at the treatment plant.
9. Conduct a pilot study for increased organics removal at the treatment plant.
10.Replace water main on Elm Street.
11.Evaluate the expansion of the residuals holding area at the treatment plant.
12.Conduct a facilities study of the Lily Pond Water Treatment Facility.
Certified Water Retained Earnings
FY21 Water Budget Detail
$(115,000)
$85,000
$285,000
$485,000
$685,000
$885,000
$1,085,000
$1,285,000
FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19
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FY2017 FY2018 FY2019 FY2021
Actual Actual Actual Budget Actual (12/31/19)Budget
REVENUES
Water Use Charges 2,040,839 1,971,390 2,038,090 2,016,670 1,302,364 2,005,824
Capital Recovery Fee 2,076,547 2,077,598 1,960,509 2,034,668 975,371 2,053,992
Hydrant & Fire Sprinkler Charges 104,880 106,176 122,244 119,510 1,470 119,880
Sale of Water to Linden Ponds 291,292 311,815 382,714 317,231 187,005 350,000
Town Hydrant Fee 340,180 342,370 338,720 338,720 - 338,720
Penalties/Interest Charges 26,309 27,883 23,562 - 9,303 -
Water Liens Added to Taxes 145,160 135,525 115,653 - 16,850 -
Tax Liens 4,183 11,782 6,109 - 10,297 -
System Development Charge 105,000 60,000 82,500 30,000 30,000 40,000
Other Revenue 43,514 51,788 50,502 30,000 22,015 35,000
Rental/Lease Income 50,086 51,589 59,571 60,000 30,033 61,000
Miscellaneous Revenue - 490 - - - -
Interest Income 2,945 9,320 17,200 700 - 1,000
Total Revenue…………………………………………………………. 5,230,936 5,157,725 5,197,373 4,947,499 2,584,708 5,005,416
Other Financing Sources:
Transfer from Capital Projects Fund - - 211,048 - - -
Total Other Financing Sources…………………………… - - 211,048 - - -
TOTAL REVENUES/OTHER FIN. SOURCES 5,230,936 5,157,725 5,408,421 4,947,499 2,584,708 5,005,416
EXPENDITURES
General Expenses:
Electric, Heat & Phone 129,488 138,035 142,307 165,000 63,680 165,000
System Maintenance 273,471 326,886 246,438 250,000 73,561 300,000
Extraordinary Maintenance 221,590 179,136 200,292 180,000 49,515 200,000
Dam Maintenance - 3,000 10,579 50,000 - 50,000
Sludge Removal - 16,454 11,372 250,000 161,200 150,000
Engineering/Legal 9,437 11,002 75,079 62,592 16,827 66,445
Contracted Services 846,429 854,893 897,637 897,637 448,818 897,637
Clerical 1,151 1,456 1,275 - - -
General Operating Expenses 57,699 33,747 41,281 72,100 28,112 75,000
Gas 6,133 6,872 6,380 7,500 2,482 7,500
Milfoil 3,417 5,584 34,257 56,096 1,917 50,000
Chemical Costs and Labs 165,858 172,093 159,374 200,000 131,831 225,000
Indirect Costs 104,488 106,668 113,077 127,231 127,231 129,679
Total General Expenses………………………………….. 1,819,161 1,855,827 1,939,346 2,318,156 1,105,176 2,316,261
Debt Service:
Principal 2,097,754 2,071,600 1,909,335 1,943,829 1,888,829 1,862,289
Interest 780,314 665,799 637,079 576,100 302,996 520,165
MCWT Admin Fees 9,106 8,523 7,928 7,321 3,814 6,701
Total Debt Service………………………………….. 2,887,174 2,745,922 2,554,342 2,527,250 2,195,639 2,389,155
Other Financing/Capital Uses:
Caustic Conversion 78,474 8,696 - - - -
PY Encumbrance Expenses 83,766 110,323 61,244 7,742 5,260 -
Transfer to Capital Project Fund**400,000 380,000 620,749 420,556 420,556 300,000
Total Other Financing/Capital Uses…………………. 562,240 499,019 681,993 428,297 425,816 300,000
TOTAL EXPENDITURES/OTHER FIN USES 5,268,575 5,100,767 5,175,681 5,273,703 3,726,631 5,005,416
NET SURPLUS/(DEFICIT)(37,639) 56,957 232,741 (326,204) (1,141,923) -
Budget Balancing Items:
PY Encumbrance Carry Forward - - - 7,742 - -
Retained Earnings - - - 318,463 -
Total Budget Balancing Items………………………………… - - - 326,205 - -
**The $300,000 presented as "Transfer to Capital Project Fund" is the rate funded portion of the FY21 capital project requests,
specifically related to Engineering Services for Treatment Plant Upgrades and Improvements.
Town of Cohasset
Water Enterprise Fund
Fiscal Year 2021 Budget
FY2020
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Sewer
Mission Statement
The Sewer Commission was established by an Act of the State Legislature in 1962. The
Commission is responsible for establishing and implementing the policies which manage the
Town's sewage collection system and wastewater treatment plant. The Waste Water
Treatment Plant (WWTP) is currently under contract by Suez. The WWTP is continuing to
produce a high quality effluent utilizing its innovative membrane technology. The Cohasset
Sewer Commission responds to concerns and complaints, reviews the operation of the
treatment plant and collection systems, and tracks budgetary issues and does future
planning.
Programs and Services
Sewer Commission
William B. McGowan, Jr. (2022)
John Beck (2021)
Wayne Sawchuk (2020)
Prior Year Major Accomplishments
1. Hired a new sewer admin.
2. In the process of replacing two membrane units in the WWTP.
3. Continued work on I/I manholes.
4. Installation of SCADA system for plant operations.
Goals for Coming Year
1. South Main Street sewer extension.
2. Continue I/I manhole work.
Changes in Budget, Goals and Objectives
The Sewer Enterprise Fund has three primary sources of income: the payment of betterments
assessed for the expansion of the collection system; new connections to the existing
collection system; and flow0based usage (including quarterly fee).
Responsibilities
• Inspection of all new construction pipeline installation
• Review and approve applications for sewer connections
• Testing and treating all wastewater flowing through the WWTP
• Diagnose residential sewer issues and rectify problems related to the connection system
• Schedule and carry out inspections, cleanout, and testing of the sixty miles of pipeline and ten
pumping stations throughout Cohasset
• Maintain and repair all Sewer Department equipment, including the WWTP
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Certified Sewer Retained Earnings
FY21 Sewer Budget Detail
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19
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FY2017 FY2018 FY2019 FY2021
Actual Actual Actual Budget Actual (12/31/19)Budget
REVENUES
Sewer Use Charges 1,288,407 1,421,834 1,467,683 1,522,528 757,404 1,519,282
Penalties/Interest Charges 15,468 16,116 14,709 8,678 5,879 8,000
Grinder Pump Maint Fee 160,995 161,673 164,689 171,000 84,760 48,500
Connection Fees 24,327 163,126 10,827 80,000 58,317 80,000
Sewer Permits/Licenses - 5,200 10,600 3,000 4,200 3,000
Sewer Liens Added To Taxes 60,824 66,613 57,884 - 9,649 -
Tax Liens/Deferrals 4,432 20,749 2,282 - 7,289 -
State Revenue - - 532 - - -
Sewer Betterments Paid in Advance 94,327 104,182 40,124 - 46,460 -
Sewer Betterments Added to Taxes 806,957 774,197 766,215 750,000 7,268 680,513
Other Revenue(Grinder Pumps Sales)15,056 - - - - -
Interest Income 3,814 8,146 13,212 1,660 - 1,500
Total Revenue…………………………………………………………………………… 2,474,607 2,741,836 2,548,757 2,536,866 981,226 2,340,795
Other Financing Sources
Premium from sale of bonds - - - - - -
Transfer from Debt Stabilization Fund - - 222,096 - - -
Transfer from Sewer Betterment Stab 40,554 71,409 - 79,657 79,657 85,822
Total Other Financing Sources………………………………… 40,554 71,409 222,096 79,657 79,657 85,822
Total : REVENUES/OTHER FIN. SOURCES 2,515,161 2,813,245 2,770,853 2,616,523 1,060,883 2,426,617
EXPENDITURES
General Expenses:
Clerical Assistance 43,512 34,543 36,271 53,040 18,123 26,333
County Pension - - 1,939 - 989 -
Medicare - - 511 - 261 -
Health - - 9,303 - 4,651 -
Unemployment 16,476 - - - - -
Cell Phone Allowance 700 - - - - -
Grinder Pump Maintenance 26,279 43,251 50,156 48,500 48,492 48,500
Grinder Pump Retrofit 167,345 170,049 239,266 30,571 8,494 -
Rentals 558 744 806 685 186 685
Legal Services 1,931 858 2,886 10,000 - 10,000
Consulting Engineer 63,442 62,551 71,945 80,000 20,534 80,000
Contracted Services 18,794 11,700 14,300 15,600 6,500 15,600
WWTP Maint/Repairs - Major 75,571 88,207 95,184 32,277 - 30,000
WWTP Service Contract 607,942 610,535 719,173 667,000 233,733 687,010
Contracted Services/North-Hull 93,302 45,459 52,359 75,000 20,360 75,000
Utilities - - 68,215 210,000 100,281 210,000
Contracted Services/North-Hingham 2,837 6,244 4,738 10,000 3,209 10,000
WWTP Maint/Repairs - Minor 19,324 - - - - -
WWTP SRV Contract-Zenon/GE - 9,296 - 13,548 - 13,548
Emergency Repairs-Coll. System - 37,493 4,283 30,000 4,192 30,000
Other Repairs/Maintenance 1,000 800 1,130 - - -
Office Supplies 653 972 388 1,000 11 1,000
Connection Permit Expenses 3,361 - - - 440 -
Indirect Costs 95,079 100,215 98,702 85,513 85,513 91,357
Capital Expenditures - - - 89,429 - 53,212
Total General Expenses………………………………………………………………. 1,238,104 1,222,918 1,471,554 1,452,163 555,969 1,382,245
Debt Service:
Principal 734,464 744,518 760,306 774,833 697,333 782,003
Interest 256,726 238,199 223,406 206,280 107,002 189,512
MCWT Admin Fees 14,430 13,563 12,679 11,777 6,116 10,857
Total Debt Service……………………………………………………………….. 1,005,619 996,280 996,391 992,890 810,451 982,372
Other Financing/Capital Uses
Bills of Prior Year - - 1,360 - - -
PY Encumbrance Expenses 45,596 57,607 113,705 254,419 250,651 -
Transfer to Capital Stabilization Fund - 400,000 171,470 171,470 171,470 62,000
Transfer to Debt Stabilization Fund 82,040 - - - - -
Transfer to Betterment Debt Stab.- - - - - -
Total Other Financing/Capital Uses………………………………………………… 127,636 457,607 286,535 425,889 422,121 62,000
Total : EXPENDITURES/OTHER FIN. USES 2,371,359 2,676,805 2,754,480.28 2,870,942 1,788,542 2,426,617
NET SURPLUS/(DEFICIT)143,802 136,440 16,373 (254,419) (727,659) -
Budget Balancing Items:
PY Encumbrance Carry Forward - - - 254,419 - -
Total Budget Balancing Items…………………………………………. - - - 254,419 - -
Town of Cohasset
Sewer Enterprise Fund
Fiscal Year 2021 Budget
FY2020
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APPENDICES
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FINANCIAL POLICIES
Financial Management Policies
Approved by BoS on February 28, 2012 and Town Meeting on May 12, 2012
Amended January 8, 2019 and Accepted by BoS on January 8, 2019
Introduction
The financial policies set forth the broad framework for overall fiscal planning and management of the Town of
Cohasset’s taxpayers’ resources. In addition, these policies address both current activities and long-term planning
designed to ensure the Town’s sound financial condition now and in the future. The principles are intended to serve
as a point of reference for all policy-makers, administrators and advisors. It is fully understood that Town Meeting
retains the full right to appropriate funds and incur debt at levels it deems appropriate, subject to statutory limits such
as Proposition 2 ½. It is equally im portant that the Town maintain flexibility in its finances to ensure that the Town is in
a position to react and respond to changes in the economy and new service challenges without measurable financial
stress.
Financial Objective
It is the Financial Objective of the Board of Selectmen to demonstrate sound financial management of
Cohasset taxpayer resources through maintaining a AAA bond rating that includes developing a
sustainable town -wide budget based on a five year forecast that provides the level of service we can afford
within our known projected revenues.
Policy Statements
1. The Town Manager shall annually prepare a sustainable balanced budget and com prehensive Budget Message
with a five year forecast consistent with the Town’s Financial Objective and with the goal towards maintaining a
AAA bond rating. The Budget Message shall include a detailed examination of trends in tax levy “new growth”
revenues, local receipts, state aid, and available funds. The Town defines a balanced budget as a budget in
which receipts are greater than (or equal to) expenditures. The Commonwealth of Massachusetts requires all
municipalities to present a balanced budget each year as a basic budgetary constrai nt intended to ensure that
a government does not spend beyond its means and its use of resources for operating purposes does not
exceed available resources over a defined period of time.
2. The Town will avoid budgetary procedures that balance current expenditures at the expense of meeting future
years’ expenses, such as postponing expenditures, accruing future years’ revenues, rolling over short-term debt
without a pay down plan.
3. Ongoing operating costs will be funded by ongoing operating revenue sources. This protects the Town from
fluctuating service levels and avoids concern when one-time revenues are reduced or removed. In addition:
a. Fund balances should be used only for one-time expenditures such as capital improvements, capital
equipment and unexpected or extraordinary expenses such as unbudgeted snow and ice removal
expenses.
b. New operating costs associated with capital projects should be funded through the operating budget but
reflected in the capital im provement plan.
c. All new services, equipm ent, and personnel proposals shall include a full life-cycle cost analysis prior to
budget approval.
d. Use of single and multiple year grants should not fund operational costs as there is no guarantee the Town
will fund future operational liabilities once grants expire. It is encouraged that grants are utilized to fund
one-tim e expenditures and are programed outside operation budget.
4. The Town will utilize accounting practices that conform to generally accepted accounting principles (GAAP) as
set forth by the Government Accounting Standards Board (GASB), including compliance with GASB Statements
34, 40, and 45.
5. The Town will contract with an independent public accounting firm to perform an annual audit including a
Management Letter
6. The Town will annually prepare/update a Five Year Capital Improvement Program (CIP).
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7. Enterprise Funds (Water and Sewer) should be fully self-sufficient operationally with user charges and fees set
to recover all costs associated with the activities of these funds including capital expenditures. Enterprise Funds
are governed by Massachusetts General Law, Ch. 44 §53A.
8. Trust Funds management shall be consistent with the legal requirements and spirit of each respective trust
documents and, to the maximum extent possible, realize the purpose the trusts were intended to achieve. All
Trust Funds shall be invested in accordance with MGL and the Cash and Investment Policy.
9. All new revenue shall be allocated after fixed costs in the following manner: 61% shall be allocated to the schools
and 39% shall be allocated to town services.
10. The Town will continue to identify solutions and fund other post-employment benefits.
11. The Town will identify options to reduce the levy limit so as long as AAA Bond Rating is maintained and unfunded
liabilities of the Town are funded.
12. The Town will follow Reserve, Debt, and Cash & Investment Policies as detailed in separate documents.
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Reserve Policy
Approved by the Advisory Committee by a vote of 8-0 on February 24, 2016
Approved by the Board of Selectmen by a vote of 4-0 on May 9, 2016
General Reserve Fund
Objective: To have resources to respond to extraordinary, unforeseen, or emergency circumstances.
Financial Goal: To fund a minimum Advisory Reserve Fund balance of 1% of the prior year’s property tax
levy as per the Tax Recap filed with the DOR less debt and capital exclusions.
(MGL Chapter 40, Section 6 limits this Reserve balance to five percent (5%) or less of the prior year’s
property tax levy in a town)
Transfers In:
• Advisory Reserves are to be funded as a line item in the annual budget.
• The minimum reserve should be $200,000, with a goal of 1% of the prior year’s property tax levy
to be reached within five years, recommended as follows:
• FY ’17: 0.6%; FY ’18: 0.7%; FY ’19: 0.8%; FY’20: 0.9%; FY ’21: 1.0%
• The maximum is 5% of the prior year’s property tax levy
Transfers Out:
• Require a majority vote of the Advisory Board.
• Are to be used for extraordinary, unforeseen, or emergency circumstances
• Cannot be used to by-pass or reverse town meeting decisions
• Any balance at the end of the fiscal year closes to Undesignated Fund Balance(free cash)
Stabilization Fund
Stabilization Funds are special reserve accounts allowed by Massachusetts General Law (MGL) to allow
savings to be set aside and available for any lawful purpose. In the case of an emergency expenditure a
community with a Stabilization Fund balance may use the available balance rather than spiking its property
tax rate. The tax rate may therefore be “stabilized”. Bond rating agencies grade municipalities more highly
if they maintain a healthy reserve balance in this and other reserve accounts.
The Town can also establish Stabilization Funds for specific purposes, such as capital needs.
Objective: To smooth uneven cash flows created by low growth, expected and unexpected events over a
period of several years and to minimize borrowing for capital projects or other lawful spending purposes.
Financial Goal: To achieve and maintain a minimum combined Stabilization Fund balance of 15% of the
prior year’s property tax levy as per the Tax Recap filed with the DOR, less debt and capital exclusions.
This total would include both the General Stabilization and Capital Stabilization funds. It does not include
either sewer or water stabilization funds, or dedicated accounts such as the OPEB trust.
(MGL Ch. 40§5B limits annual appropriations to all Stabilization Funds to ten percent (10%) or less of the
prior year’s property tax levy without the Director of Accounts approval. Furthermore, it limits the Total
Stabilization Fund balance to less than ten percent 10% of the Town’s Equalized Valuation EQV)
Transfers In: The Stabilization Fund is to be funded from
• Interest from all existing Stabilization Fund account balances
• One-time revenues
• Undesignated Fund Balance (Free Cash) above financial goal
• Line item in the Annual Budget
Transfers Out: Transfers out require a 2/3 vote of town meeting. Funds are to be used for:
• Extraordinary, unforeseen, or emergency circumstances in excess of General Reserve Fund
balances
• Capital improvements
• Capital purchases
• Liabilities (lawsuits)
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• Supplement operating budget if and only to the extent that revenue growth (Levy, New Growth,
local receipts) is less than 3%. This drawdown must be replaced the following year as first priority
with any and all Undesignated Fund Balance (Free Cash).
• Debt Stabilization
Undesignated Fund Balance (Free Cash)
The accumulation and use of “Free Cash” now referred to in MA Accounting Statutes as the Undesignated
Fund Balance (UFB) of the General Fund, is an important component of the Town’s overall financial
management. The available amount is calculated and certified each year by the MA DOR using data
submitted by the Town.
Undesignated Fund Balance (Free Cash) is comprised of year-end revenues in excess of projections and
year-end expenditures less than appropriations. Undesignated Fund Balance (Free Cash) is also impacted
by the resolution of contingencies or deficits since Undesignated Fund Balance (Free Cash) is reduced in
order to cover any deficits at year-end. It is vital that the Town build and manage its operating budget to
provide a reserve for unexpected financial crisis during the year.
Objective: To provide a repository for various sources of cash from general revenue surplus, appropriation
turn backs, one-time transactions, and unexpected events. It is reduced by illegal deficits, overdrawn grant
accounts and deficits in other funds. It provides a financial cushion to guard against economic downturn
or to meet unforeseen expenses.
Financial Goal: To achieve and maintain an Undesignated Fund Balance (Free Cash) of 3%-4% of the
annual operating budget excluding enterprise funds, at the end of each fiscal year.
(DOR Best practices recommends a goal of 3%-5% of the annual operating budget)
Transfers In: Undesignated Fund Balance (Free Cash) is to be funded from any and all:
• Expenditures that fall under appropriations (department turn backs)
• Receipts in excess of estimates
• Unspent Undesignated Fund Balance (Free Cash) from prior year
• One-time revenues such as sale of assets
• Unexpected revenues
• MINUS receipts that fall short of estimates
• MINUS property tax receivables
Transfers Out: Require a majority vote of town meeting. Funds are to be dispersed after they are certified
in the following priority order
• Unforeseen, extraordinary, and emergency events. (This could include operating expenses limited
to not more than 75% of remaining balance after higher priorities are met.); Capital improvements
and purchases; One-time expenses;
• Replenish Stabilization Funds used for operating expenses in the prior year
• Stabilization Funds, including OPEB Trust, to target level for current Fiscal Year
Unassigned Fund Balance
Unassigned Fund Balance under Generally Accepted Accounting Principles (GAAP) represents
amounts that are not constrained in any way, not even by an intention to use them for a specific purpose.
The Assigned Fund Balance represents amounts that are intended for a specific purpose but are not
restricted or committed. The sum of these roughly translates to the sum of the Undesignated Fund Balance
(Free Cash) and Stabilization Funds as described earlier.
Objective: To provide budget flexibility and funding for expected and unexpected needs of the Town.
Financial Goal: To achieve and maintain the equivalent of a minimum Unassigned plus Assigned Fund
balance of 15% of the Town’s expenditures, through the implementation of Undesignated Fund Balance
(Free Cash) and Stabilization Fund policies.
(S&P requires a minimum Unassigned plus Assigned Fund Balance of 15% of Expenditures to receive the
highest Budget Flexibility score.)
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Debt Policy
Approved by Board of Selectmen 05/27/2016
A. Introduction
The use of long-term debt is a common and often necessary way for a municipality to supplement fund
balances and current appropriations in financing major infrastructure and equipment needs over a period
of years. However, when a local government incurs long-term debt, it establishes a fixed obligation for
many years. Accumulation of such fixed burdens, left unmanaged, can become so great that a local
government finds it difficult to pay both its operational costs and debt service charges. Great care and
planning must therefore be taken when incurring long-term debt to avoid placing a strain on future
revenues.
B. Objective
Debt management policies provide written guidelines and restrictions that affect the amount and type of
debt issued by a local government, the issuance process, and the management of a debt portfolio. It
improves the quality of decisions, provides justification for the structure of debt issuance, and demonstrates
a commitment to long-term financial planning. Adherence to a debt management policy signals to rating
agencies and the capital markets that a government is well managed and will likely meet its obligations in
a timely manner.
C. Bond Rating
A municipality’s bond rating is important because it determines if the municipality has any access to the
debt market and the rate of interest it pays when selling bonds and notes. Other things being equal, the
higher the bond rating, the lower the interest rate. See APPENDIX for the current bond analyst and their
rating criteria for the Town of Cohasset.
D. Debt Guidelines
Debt Purpose:
The Town may consider issuing debt for any purpose consistent with Massachusetts General Laws.
Borrowing for capital improvements, in general, will be confined to those greater than $25,000 and with a
useful life of five (5) or more years. In general, the Town will attempt to finance smaller purchases with
operating or other revenues.
The Town shall not issue debt to fund current or ongoing operations of the Town or schools, except in the
form of Tax Anticipation Notes (TANs) when applicable; in compliance with Federal Massachusetts laws
and regulations.
Debt Amounts:
The Town will keep total debt under five percent (5%) of Equalized Valuation (EQV) pursuant to MGL
Chapter 44 Section 10.
The Town will endeavor to keep total Tax-Supported debt service (i.e. net of debt exclusions and self-
supporting debt) to 10 percent (10%) of total general fund revenues or less. See APPENDIX for debt
revenue estimates.
The Town will ensure that enterprise rates and community preservation receipts are sufficient to cover
associated self-supporting debt. Enterprise fund rates will be adjusted accordingly.
The Town will limit annual increases in any and all debt service to a level that will not materially jeopardize
the Town’s credit rating.
The Town will consider if bank qualification is in the best interest of the Town and if so, will attempt to
maintain bank qualification and thereby receive lower interest rates on bonded debt.
Debt Structure:
The Town will not exceed the maximum maturity schedules set by Massachusetts General Law Chapter
44 Sections 7 & 8. However, the Town may choose to borrow for periods less than the statutory limit.
Bonds will be paid back within a period not to exceed the expected useful life of the capital project or
equipment.
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Debt Issuance:
The Town will work closely with the Town’s Financial Advisor and Bond Counsel to ensure that all legal
requirements are met and that the lowest possible interest rate can be obtained. This includes preparation
of the official statement, preparation of all required documents and compliance with reporting requirements.
The Town will maintain good communications with bond rating agencies about its financial conditions, and
exercising full disclosure on every financial report and bond prospectus.
The Town will strive to use competitive bidding whenever possible and negotiate sales of bonds only when
competitive bidding is not feasible.
Debt Management:
Alternative Financing Strategies:
The Town will continually pursue opportunities to acquire capital by means other than conventional
borrowing; such as grants, federally subsidized loan programs, Massachusetts School Building Authority
program and low or zero-interest loans from state agencies, such as the Massachusetts Water Pollution
Abatement Trust (MWPAT) and any other appropriate state or federal financing program.
Town will assess the feasibility and appropriateness of funding its capital projects from free cash balances,
capital stabilization, general stabilization, or special revenue funds before it considers bonding.
The town will consider if it is appropriate to establish user fees to cover the capital costs of enterprise type
services or activities to avoid imposing a burden on the property tax levy.
Debt Refunding:
The Treasurer, relying on the advice of financial advisors and bond counsel will generally seek such
refunding when the potential for interest savings is significant to offset the costs of doing so. Massachusetts
General Law Chapter 44, Section 21A gives the Treasurer with the approval of the Town Manager the
authority to issue refunding bonds in order to reduce interest costs.
Advanced refunding opportunities will be regularly reviewed and considered for their merits as they
become available and compared to other alternative strategies.
Debt Residual Balance:
Projected cash flow estimates will be required prior to borrowing to make sure that funds are available
when needed.
Post-Issuance Tax Compliance Procedures will be followed to ensure that previously issued bonds do not
lose their tax-favored status and the Town does not need to pay any arbitrage rebate. See APPENDIX for
Post Issue Compliance Policy.
For those previously authorized bonded projects with residual balances, the Town Manager shall propose
the reallocation of these balances for other capital projects in conformance with Massachusetts General
Law Chapter 44, Section 20.
For those previously authorized projects funded with available revenue (tax levy or reserves), that have
residual balances in excess of $5,000, the Town Manager shall propose the reallocation of these balances
for other future capital projects in conformance with Massachusetts General Law Chapter 44 Section 33B.
This practice will avoid abnormally inflating general fund surplus with one-time surplus.
For those previously authorized projects funded with available revenue (tax levy or reserves), with residual
balances of less than $5,000, the Town Accountant shall be authorized to close these balances to the
appropriate fund surplus.
E. Ethics
The Treasurer/Collector, Deputy Treasurer/Collector and Assistant Treasurer/Collector shall refrain from
any personal activity that may conflict with the proper execution of the debt program or which could interfere
with what is in the best interest of the Town.
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F. Reporting and Review Requirements
• The Statement of Indebtedness is a form listing all authorized debt and is required annually by the
Bureau of Accounts (BOA) from each municipality.
• Municipal debt information from all municipalities is summarized in the Debt/Financial Indicators
section of the Databank Reports http://www.mass.gov/dor/local-officials/
• Each bonding will require an Official Statement. The Treasurer will provide all necessary
information to the Town’s Financial Advisor in order to complete the Official Statement.
• The Town’s Debt information is also provided in the Consolidated Annual Financial Report (CAFR).
Annual debt service requirements are budgeted as part of the annual budget approval process.
• A debt model will be presented at Annual Town Meeting reflecting debt as of December 31st of
preceding year.
• This policy will be reviewed at least annually.
G. Legal References
• Massachusetts General Law, Chapter 44, Section 7; Cities and towns; purposes for borrowing
money within debt limit
• Massachusetts General Law, Chapter 44, Section 8; Cities and towns; purposes for borrowing
money outside debt limit
• Massachusetts General Law, Chapter 44, Section 10; Debt limit
• Massachusetts General Law, Chapter 44, Section 20; Proceeds from sale of bonds; restrictions on
use; disposition of premiums
• Massachusetts General Law, Chapter 44, Section 21A; Refunding bonds; issuance; present values
H. Definitions
Bank Qualified Bond – A bond that banks are allowed to deduct 80% of their carrying costs of the debt.
This occurs when a municipality issues no more than $10 million dollars in a calendar year.
Continuing Disclosure – Continuing disclosure consists of important information about a municipal bond
that arises after the initial issuance of the bond.
Debt Limit – the amount a city or town can borrow. The debt limit is set at 5% of the equalized valuation
(EQV) pursuant to MGL Chapter 44 Section 10. The debt limit can be raised up to 10% with the approval
of the Municipal Finance Oversight Board (MFOB)
Direct Debt – debt payable from general revenues including capital leases.
Equalized Valuation (EQV) – the full and fair cash value of all taxable property for a municipality reported
by the commissioner of revenue to the general court.
Municipal Finance Oversight Board (MFOB) – is an entity authorized to oversee the issuance of certain
debt by municipalities. It is made up of the attorney general, the state treasurer, the state auditor, and the
director of accounts in the department of revenue or their designees.
Net Direct Debt – direct debt plus overlapping debt.
Official Statement – is a statement published by an issuer of a new municipal security describing itself and
the issue. It communicates to the potential investor all the information reasonable necessary to make a
prudent investment decision.
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Overlapping Debt – debt shared with another municipality or entity.
Self-supporting debt – is general obligation debt which has a predetermined funding source. This includes
enterprise debt that will be paid for by enterprise rates or fees, Community Preservation debt what will be
paid for by community preservation receipts.
Post-Issuance Tax Compliance Procedures For Tax-Exempt Obligations and Other Tax-Benefited
Obligations
I. Introduction
These post-issuance compliance procedures of the Town of Cohasset, Massachusetts (the “Town”) are
designed to provide for the effective management of the Town’s post bond issuance compliance program
for tax-exempt and other tax-benefited bonds in a manner consistent with state and federal laws applicable
to such obligations.
II. Post-Issuance Tax Compliance
The Treasurer of the Town shall be the primary bond compliance officer responsible for each issuance by
the Town of tax-exempt (or otherwise tax-benefited) bonds, notes, financing leases, or other obligations
(herein, collectively referred to as “bonds”). All information related to each bond issue and the facilities,
equipment and other assets financed by such issue shall be maintained by or on behalf of the Treasurer
and the actions taken under subsections A through C of this Section II shall be taken by or on behalf of the
Treasurer by the Treasurer or such other officers or employees of the Town as appropriate, including but
not limited to, the Treasurer and the Town Auditor.
A. Tax Certificate and Continuing Education
1. Tax Certificate - A Tax Certificate is prepared for each issuance of Bonds. Immediately upon
issuing any bonds, the Treasurer, in conjunction with the Town’s bond counsel and financial
advisor, shall review the Tax Certificate and make notes regarding specific compliance issues for
such bond issue on the Post-Issuance Compliance Notes form at Exhibit A. The Tax Certificate
and Notes shall clearly define the roles and responsibilities relating to the ongoing compliance
activities for each bond issue and will identify specific compliance requirements.
2. Continuing Education - The Treasurer will actively seek out advice of bond counsel on any
matters that appear to raise ongoing compliance concerns and may attend or participate in
seminars, teleconferences, etc. sponsored by organizations such as the Massachusetts Collector-
Treasurer Association and the Massachusetts Government Finance Officers Association that
address compliance issues and developments in the public finance bond arena. In addition,
national organizations such as the Securities Industry and Financial Markets Association (SIFMA)
and the National Association of Bond Lawyers (NABL) offer numerous training opportunities and
materials which may be useful to the Treasurer.
B. Tax-Exempt Bonds Compliance Monitoring
1. Restrictions against Private Use – The Treasurer will continuously monitor the expenditure of
bond proceeds and the use of facilities or equipment financed or refinanced with bonds to ensure
compliance with Section 141 of the Internal Revenue Code (the “Code”) which generally
establishes limitations on the use of bond-financed facilities by non-state or local governmental
entities, such as individuals using bond-financed assets on a basis other than as a member of the
general public, corporations and the federal government and its agencies and instrumentalities.
a. Use of Bond Proceeds – the Treasurer will monitor and maintain records with respect to
expenditures to ensure that bond proceeds are being used on capital expenditures for
governmental purposes in accordance with the bond documents and document the
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allocation of all bond proceeds. Such monitoring is required not only for tax-exempt bonds,
but also for tax credit bonds.
b. Use of the Bond-Financed Facility or Equipment
i. Equipment assets financed with bonds will be listed in a schedule for each bond issue,
which schedule may be included in the Tax Certificate. Equipment assets generally are
not to be disposed of prior to the earlier of (a) the date the bonds and all subsequent
refundings of such bonds are fully paid, or (b) the end of the useful life of such equipment.
The Treasurer will maintain the list of all bond-financed equipment for each bond issue,
together with the equipment’s expected useful life.
ii. Constructed or acquired assets financed with bonds – in order to ensure that assets
constructed or acquired using bond proceeds, such as infrastructure assets, are not
leased, sold or disposed of prior to the end of the term of the bonds and of all subsequent
refundings of such bonds:
• Any asset constructed or acquired with bond proceeds shall be flagged in the Town’s
records, and
• These projects will be monitored by the Treasurer.
iii. If there is any proposal to change the use of a bond-financed facility from a governmental
purpose to a use in which a private entity may have the use or benefit of such a facility
on a basis that is different from the rest of the general public, the Treasurer will consult
with bond counsel prior to the occurrence of the proposed change in use.
2. Qualification for Initial Temporary Periods and Compliance with Restrictions against Hedge
Bonds
a. Expectations as to Expenditure of “New Money” Bond Proceeds
i. In order to qualify under the arbitrage rules for an initial temporary period of 3 years for
“new money” issues during which bond proceeds can be invested without regard to yield
(but potentially subject to rebate), the Town must reasonably expect to spend at least
85% of “spendable proceeds” by the end of the temporary period. In general under Code
Section 149, in order to avoid classification of an issue of bonds as “hedge bonds,” the
Town must both (x) reasonably expect to spend 85% of the “spendable proceeds” of the
bond issue within the 3 year period beginning on the date the bonds are issued and (y)
invest not more than 50% of the proceeds of the issue in investments having a
substantially guaranteed yield for 4 years or more. These expectations have been
documented for the Town’s outstanding bond issues in the tax certificates executed in
connection with each bond issue.
ii. If, for any reason, the Town’s expectations concerning the period over which the bond
proceeds are to be expended change from what was documented in the applicable tax
certificate, the Treasurer will consult with bond counsel.
b. Project Draw Schedule Compliance Monitoring – While there are unspent proceeds of
a bond issue, the Treasurer will compare and analyze the original anticipated project draw
schedule and the actual expenditure payouts and reimbursements on each bond-financed
project on an annual or more frequent basis. The purpose of this analysis is to determine
the variances from the original expected draw schedule for each project and to document
the reasons for these variances to provide a continual record on the spending progress of
each bond-financed project. Factors relevant to the analysis include unexpected delays in
the project timelines, extreme weather, contract time extensions due to unexpected events,
supplemental agreements and any other factor with a potential to impact the progress or
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completion of the projects. Generally, there should be no effect on the tax-exempt status of
the bonds under either the temporary period rules or the hedge bond rules if the actual
disbursements do not meet the original project draw schedule, unless circumstances
surrounding the actual events cast doubt on the reasonableness of the stated expectations
on the issuance date. Therefore, it is important for the Treasurer to update the progress of
each project at least annually, and consult with bond counsel as to any variance from the
original schedule.
c. Bond Proceeds Expenditure Schedule Compliance Monitoring – While there are
unspent proceeds of bonds, the Treasurer will compare and analyze the bond proceeds
expenditure schedule and the actual investment earnings on each project on an annual or
more frequent basis. The purpose of this analysis is to determine any variances from the
expected expenditure schedule and to document the reasons for these variances.
3. Arbitrage Rebate Compliance
a. Bonds may lose their tax-favored status, retroactive to the date of issuance, if they do not
comply with the arbitrage restrictions of section 148 of the Code. Two general sets of
requirements under the Code must be applied in order to determine whether governmental
bonds are arbitrage bonds: the yield restriction requirements of section 148(a) and the
rebate requirements of section 148(f).
b. Yield Restriction Requirements. The yield restriction requirements provide, in general
terms, that gross proceeds of a bond issue may not be invested in investments earning a
yield higher than the yield of the bond issue, except for investments (i) during one of the
temporary periods permitted under the regulations (including the initial three year temporary
period described above), (ii) in a reasonably required reserve or replacement fund or (iii) in
an amount not in excess of the lesser of 5% of the sale proceeds of the issue or $100,000
(the “minor portion”). Under limited circumstances, the yield on investments subject to yield
restriction can be reduced through payments to the IRS known as “yield reduction
payments.” The Tax Certificate will identify those funds and accounts associated with a
particular issue of bonds known, as of the date of issuance, to be subject to yield restriction.
c. Rebate Requirements
i. If, consistent with the yield restriction requirements, amounts treated as bond proceeds
are permitted to be invested at a yield in excess of the yield on the bonds (pursuant to
one of the exceptions to yield restriction referred to above), rebate payments may be
required to be made to the U. S. Treasury. Under the applicable regulations, the
aggregate rebate amount is the excess of the future value of all the receipts from bond
funded investments over the future value of all the payments to acquire such
investments. The future value is computed as of the computation date using the bond
yield as the interest factor. At least 90% of the rebate amount calculated for the first
computation period must be paid no later than 60 days after the end of the first
computation period. The amount of rebate payments required for subsequent
computation periods (other than the final period) is that amount which, when added to
the future value of prior rebate payments, equals at least 90% of the rebate amount. For
the final computation period, 100% of the calculated amount must be paid. Rebate
exceptions and expectations are documented for each bond issue in the tax certificate
executed at the time of such bond issue.
ii. While there are unspent proceeds of bonds, the Town will engage an experienced
independent rebate analyst to annually calculate any rebate that may result for that year
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and annually provide a rebate report to the Treasurer. Bond counsel can assist with
referrals to qualified rebate analysts.
d. Timing of Rebate Payments - The Treasurer will work with the rebate analyst to ensure the
proper calculation and payment of any rebate payment and/or yield-reduction payment at
the required time:
i. First installment due no later than 60 days after the end of the fifth anniversary of each
bond issuance;
ii. Succeeding installments at least every five years;
iii. Final installment no later than 60 days after retirement of last bond in the issue.9
4. Refunding Requirements
a. Refunded Projects. The Treasurer will maintain records of all bond financed assets for each
bond issue, including assets originally financed with a refunded bond issue.
b. Yield Restriction. The Treasurer will work with its financial advisor and bond counsel to
maintain records of allocation of bond proceeds for current and advance refundings of prior
bond issues to ensure that such bond proceeds are expended as set forth in the applicable
tax certificate executed at the time the refunding bonds are issued. Any yield restricted
escrows will be monitored for ongoing compliance.
C. Record Retention
1. Section 6001 of the Code provides the general rule for the proper retention of records for federal
tax purposes. The IRS regularly advises taxpayers to maintain sufficient records to support their
tax deductions, credits and exclusions. In the case of a tax-exempt bond transaction, the
primary taxpayers are the bondholders. In the case of other tax benefited bonds, such as “build
America bonds” or “recovery zone economic development bonds”, the Town will be treated as
the taxpayer. In order to ensure the continued exclusion of interest to such bondholders, it is
important that the Town retain sufficient records to support such exclusion.
2. In General
a. All records associated with any bond issue shall be stored electronically or in hard copy form
at the Town’s offices or at another location conveniently accessible to the Town.
b. The Treasurer will ensure that the Town provides for appropriate storage of these records.
c. If storing documents electronically, the Town shall conform with Rev. Proc. 97-22, 1997-1 C.B.
652 (as the same may be amended, supplemented or superseded), which provides guidance
on maintaining books and records by using an electronic storage system. Bond counsel can
furnish a copy of this Revenue Procedure if needed.
3. Bonds - The Town shall maintain the bond record as defined in this section for the longer of the
life of the bonds plus 6 years or the life of refunding bonds (or series of refunding bonds) which
refunded the bonds plus 6 years. The bond record shall include the following documents:
a. Pre-Issuance Documents
i. Guaranteed Investment Contracts (“GICs”) and Investments (other than Treasury’s
State and Local Government Series Securities, “SLGs”) – if applicable, the Treasurer
shall retain all documentation regarding the procurement of each GIC or other
investment acquired on or before the date of bond issuance, including as applicable the
request for bids, bid sheets, documentation of procurement method (i.e., competitive vs.
negotiated), etc. If investments other than SLGs are used for a defeasance escrow, the
9 Generally, rebate payments must be paid not later than 60 days after retirement of the last bond in the issue.
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documentation should include an explanation of the reason for the purchase of open
market securities and documentation establishing the fair value of the securities and
compliance with safe harbor bidding rules. If SLGs are purchased, a copy of the final
subscription shall be maintained.
ii. Project Draw Schedule – the Treasurer shall retain all documentation and calculations
relating to the draw schedule used to meet the “reasonable expectations” test and use
of proceeds tests (including copies of contracts with general and sub-contractors or
summaries thereof).
iii. Issue Sizing – the Treasurer shall maintain a copy of all financial advisor’s or
underwriter’s structuring information.
iv. Bond Insurance – if procured by the Town, the Treasurer shall maintain a copy of
insurance quotes and calculations supporting the cost benefit of bond insurance, if any.
v. Costs of Issuance documentation – the Treasurer shall retain all invoices, payments and
certificates related to costs of issuance of the bonds.
b. Issuance Documents
i. The Treasurer shall retain the bound bond transcript delivered from bond counsel.
c. Post-Issuance Documents
i. Post-Issuance Guaranteed Investment Contracts and Investments (Other than SLGs) –
the Treasurer shall retain all documentation regarding the procurement of any GIC or other
investment acquired after bond issuance, including as applicable the request for bids, bid
sheets, documentation of procurement method (i.e., competitive vs. negotiated), etc. If
investments other than SLGs are used for a defeasance escrow, the documentation
should include an explanation of the reason for the purchase of open market securities
and documentation establishing the fair value of the securities and compliance with safe
harbor bidding rules.
ii. Records of Investments- shall be retained by the Treasurer.
iii. Investment Activity Statements-shall be retained by the Treasurer.
iv. Records of Expenditures– the Treasurer shall maintain or shall cause to be maintained all
invoices, etc. relating to equipment purchases and constructed or acquired projects, either
electronically or in hard copy.
v. Records of Compliance
• Qualification for Initial Temporary Periods and Compliance with Restrictions Against
Hedge Bond Documentation – the Treasurer shall prepare the annual analysis described
in Section II(B)(2) above and maintain these records.
• Arbitrage Rebate Reports – may be prepared by the Treasurer or a third party as described
in section II (B)(3) of this document and retained by the Treasurer.
• Returns and Payment – shall be prepared at the direction of the Treasurer and filed as
described in Section II(B)(3) of this document.
• Contracts under which any bond proceeds are spent (consulting engineering, acquisition,
construction, etc.) - the Treasurer shall obtain copies of these contracts and retain them
for the bond record.
d. General
i. Audited Financial Statements – the Treasurer will maintain copies of the Town’s annual
audited Financial Statements.
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ii. Reports of any prior IRS Examinations – the Treasurer will maintain copies of any written
materials pertaining to any IRS examination of the Town’s bonds.
III. Voluntarily Correcting Failures to Comply with Post-Issuance Compliance Activities
If, in the effort to exercise due diligence in complying with applicable federal tax laws, a potential violation
is discovered, the Town may address the violation through the applicable method listed below. The Town
should work with its bond counsel to determine the appropriate way to proceed.
A. Taking remedial actions as described in Section 141 of the Internal Revenue Code
B. Utilizing the Voluntary Closing Agreement Program (VCAP) - Section 7.2.3 of the Internal Revenue
Manual establishes the voluntary closing agreement program for tax-exempt bonds (TEB VCAP)
whereby issuers of tax-exempt bonds can resolve violations of the Internal Revenue Code through
closing agreements with the Internal Revenue Service.
IV. Post Issuance Tax Compliance Procedures Review
The Treasurer shall review these procedures at least annually, and implement revisions or updates as
deemed appropriate, in consultation with bond counsel.
POST ISSUANCE COMPLIANCE NOTES
[Name of Bonds]
Transaction Parties
Overall Responsible Party for Debt Management Activities __________________________________
Bond Counsel __________________________________
Paying Agent __________________________________
Rebate Specialist __________________________________
Other __________________________________
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Cash and Investment Policy Statement
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Special Education Reserve Fund Policy
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Other Post-Employment Benefits Liability Trust Policy
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Fraud Risk Policy
Adopted by Board of Selectmen:
August 9, 2016
The Town of Cohasset is committed to protecting its revenue, property, information, and other
assets from any attempt, either by members of the public, contractors, vendors, agents or its own
employees, to gain by deceit, financial or other benefits at the expense of the taxpayers.
Town Officials and employees must, at all times, comply with all applicable laws and
regulations. The Town will not condone the activities of officials or employees who achieve
results through violation of the law or unethical business dealings. The Town does not permit
any activity that fails to stand the closest possible public scrutiny.
This policy sets out specific guidelines and responsibilities regarding appropriate actions that
must be followed for the investigation of fraud and other similar irregularities.
Definitions
Occupational fraud is defined by the Association of Certified Fraud Examiners as the use of one’s
occupation for personal enrichment through the deliberate misuse or misapplication of the
employing organization’s resources or assets. There are three major categories of occupational
fraud.
• Asset Misappropriations – Theft or misuse of an organization’s assets.
o Cash
▪ Fraudulent Disbursements – Perpetrator causes organization to disburse
funds through some trick or device (e.g. submitting false invoices/time
card/sheets, expense reimbursement schemes, check tampering, etc.)
▪ Skimming – Cash is stolen from an organization before it is recorded on
the organization’s books and records.
▪ Cash Larceny – Cash is stolen from an organization after it has been
recorded on the organization’s books and records.
o Inventory and all other assets
▪ Misuse – Misuse of an organization’s inventory or assets for personal use
(e.g. vehicles, computers, supplies, etc.)
▪ Larceny – Inventory or other assets are stolen from an organization.
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• Corruption – Wrongfully use influence in a business transaction in order to procure
some benefit for themselves or another person, contrary to duty to employer or the
rights of another.
o Conflicts of Interest – An undisclosed economic or personal interest in a
transaction that adversely affects the employer.
o Bribery – The offering, giving, receiving, or soliciting of anything of value to
influence an official act or business decision.
o Illegal Gratuities – A party who benefits from an official act or a business decision
gives a gift to a person who made the decision. An illegal gratuity does not require
proof of an intent to influence.
o Economic Extortion – An employee demands that a vendor/contractor/etc. pay to
influence an official act or a business decision.
• Fraudulent Statements – Falsification of an organization’s financial statements.
Other similar irregularities is defined as any activity involving questionable behavior or
business dealings by members of the public, contractors, vendors, agents or government
employees, that put government revenue, property, information and other assets at risk of waste
or abuse.
Applicability
This policy applies to all Elected Officials and employees of the Town of Cohasset as well as
any business or individual doing business with the government.
General Policy and Responsibility
1. It is the government’s intent to fully investigate any suspected acts of fraud or other similar
irregularit y. An objective and impartial investigation will be conducted regardless of the
position, title, and length of service or relationship with the government of any party who
might be or becomes involved in or becomes/is the subject of such investigation.
2. Each Elected Official, Department Director, Commissioner and Manager is responsible for
instituting and maintaining a system of internal control to provide reasonable assurance for
the prevention and detection of fraud, misappropriations and other irregularities.
Management should be familiar with the types of improprieties that might occur within
their area of responsibility and be alert for any indications of such conduct.
3. The Office of the Town Manager has the primary responsibility for the investigation of
all activity defined in this policy.
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4. The Town Manager will notify the Board of Selectmen of a reported allegation of
fraudulent or irregular conduct upon the commencement of the investigation to the extent
practical. Throughout the investigation the Board of Selectmen will be informed of
pertinent investigative findings.
5. In all circumstance where there are reasonable grounds to indicate that a fraud may have
occurred, the Town Manager, subject to the advice of the Board of Selectmen, will contact
the office of the District Attorney and/or the Town of Cohasset Police.
6. Upon conclusion of the investigation, the results will be reported to the members of the
Board of Selectmen, and others as determined necessary.
7. The Town Manager will pursue every reasonable effort, including court ordered
restitution, to obtain recovery of the Town’s losses from the offender, or other
appropriate source.
Procedures
1. All Employees
Any employee who has knowledge of an occurrence of irregular conduct, or has reason to
suspect that a fraud has occurred, shall immediately notify his/her supervisor. If the
employee has reason to believe that their supervisor may be involved or does not feel
comfortable reporting the occurrence to their supervisor, the employee shall immediately
notify the Town Manager.
Employees have a duty to cooperate during an investigation.
Employees who knowingly make false allegations will be subject to discipline and
possible termination of employment.
2. Town management Elected Officials
Upon notification from an employee of suspected fraud, or if management has reason to
suspect that a fraud has occurred, they shall immediately notify the Town Manager.
3. Office of the Town Manager
Upon notification or discovery of a suspected fraud, the Town Manager will promptly
investigate the suspected fraud. In all circumstances, where there are reasonable grounds
to indicate that a fraud may have occurred, the Town Manager will inform the Board of
Selectmen. Subject to the advice of the Board of Selectmen, the Town Manager will
contact the Office of the District Attorney and/or the Town of Cohasset Police.
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4. Contacts/Protocols
After an initial review and a determination that the suspected fraud warrants additional
investigation, the Town Manager will notify the Board of Selectmen. The Town Manager
will coordinate the investigation with the Board of Selectmen and appropriate law
enforcement officials.
5. Security of Evidence
Once a suspected fraud is reported, the Town Manager, in consultation with the Board of
Selectmen, shall take immediate action to prevent the theft, alteration, or destruction of
relevant records. Such actions include, but are not necessarily limited to, removing the
records and placing them in a secure location, limiting access to the location where the
records currently exist, and preventing the individual suspected of committing the fraud
from having access to the records. The records must be adequately secured until the Town
Manager obtains the records to begin the audit investigation.
6. Personnel Actions
If a suspicion of fraud is substantiated by the investigation, disciplinary action shall be
taken by the Appointing Authority, in consultation with the Town Manager, and the
Board of Selectmen.
7. Whistle-Blower Protection
Under Massachusetts General Law Chapter 149, paragraphs 148A, 185 and 187, no
employer or person acting on behalf of an employer shall:
Dismiss or threaten to dismiss an employee
Discipline or suspend, or threaten to discipline or suspend, an employee
Impose any penalty upon an employee; or
Intimidate or coerce an employee
because the employee has acted in accordance with the requirements of this policy. The
violation of this section will result in discipline up to and including dismissal in
accordance with the applicable federal, state, and local administrative laws.
8. Media Issues
Any Town employee or elected official contacted by the media with respect to an audit
investigation shall refer the media to the Town Manager. The alleged fraud or audit
investigation shall not be discussed with the media by any person other than the through
the Town Manager.
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If the Town Manager is contacted by the media regarding an alleged fraud or audit
investigation, they will consult the Board of Selectmen, before responding to a media
request.
Neither the Town Manager, nor the Board of Selectmen will discuss the details of any
ongoing fraud investigation with the media that may compromise the integrity of the
investigation.
9. Documentation
At the conclusion of the investigation, the results will be reported to the members of the
Board of Selectmen, and others as determined necessary. If the report concludes that the
allegations are founded, the report will be forwarded to the Office of the District Attorney
and/or the Town of Cohasset Police.
10. Completion of the Investigation
Upon completion of the investigation, including all legal and personnel action, any
records, documents and other evidentiary material will be returned by the Town Manager
to the appropriate department.
11. Training
New employees are trained at the time of hiring about the Town’s Code of Conduct and
Fraud Policy. This training explicitly covers expectations of all employees regarding:
(1) Their duty to communicate certain matters;
(2) A list of the types of matters, including actual or suspected fraud, to be
communicated along with specific examples; and
(3) Information on how to communicate those matters.
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Whistleblower Policy
Whistleblower Policy
Adopted by Board of Selectmen:
August 9, 2016
POLICY
General
The Town of Cohasset requires employees to observe high standards of business and personal ethics in the
conduct of their duties and responsibilities. As employees and representatives of the Town of Cohasset, we must
practice honesty and integrity in fulfilling our responsibilities and comply with all applicable laws and regulations.
Reporting Responsibility
It is the responsibility of all employees to report violations or suspected fraud, including questionable
accounting or auditing practices in accordance with this Whistleblower Policy.
No Retaliation
No employee who in good faith reports a violation shall suffer harassment, retaliation or adverse employment
consequence. An employee who retaliates against someone who has reported a violation in good faith is subject
to discipline up to and including termination of employment. This Whistleblower Policy is intended to encourage
and enable employees and others to raise serious concerns within the Town prior to seeking resolution outside
the Town.
Reporting Violations
The Town of Cohasset has an open door policy and suggests that employees share their questions, concerns,
suggestions or complaints with someone who can address them properly. In most cases, an employee’s supervisor
is in the best position to address an area of concern. However, if you are not comfortable speaking with your
supervisor or you are not satisfied with your supervisor’s response, you are encouraged to speak with someone
in the Finance Department or anyone in management whom you are comfortable approaching. Supervisors and
managers are required to report suspected violations or fraud to the Town Finance Director. For suspected fraud,
or when you are not satisfied, or uncomfortable with following the Town’s open door policy, individuals should
contact the Town’s independent audit firm directly.
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Finance Department
The Town’s Finance Director is responsible for investigating and resolving all reported complaints and
allegations concerning potential instances of fraud or abuse and questionable accounting or auditing practices.
At his discretion, he shall advise the Town Manager, who has direct access to the Town ’s independent audit
firm and is required to report to the auditor any fraud, abuse or questionable practices.
Accounting and Auditing Matters
The Finance Director shall address all reported concerns or complaints regarding auditing practices, internal
controls or auditing. The Town Finance Director shall immediately notify the Town’s independent auditor of
any such complaint and work until the matter is resolved.
Acting in Good Faith
Anyone filing a complaint concerning a violation or suspected violation must be acting in good faith and have
reasonable grounds for believing the information disclosed indicates a violation. Any allegations that prove not to
be substantiated and which prove to have been made maliciously or knowingly to be false will be viewed as a
serious disciplinary offense.
Confidentiality
Violations or suspected violations may be submitted on a confidential basis by the complainant or may be
submitted anonymously. Reports of violations or suspected violations will be kept confidential to the extent
possible, consistent with the need to conduct an adequate investigation.
Handling of Reported Violations
The Finance Director will notify the sender and acknowledge receipt of the reported violation or suspected
violation within five business days. All reports will be promptly investigated and appropriate corrective action will
be taken if warranted by the investigation.
Contacts
Finance Director 781-383-4110 X 116
Audit Firm (Powers and Sullivan) 781-914-1700
Town Manager 781-383-4105 X 109
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FUNDS
Fund Descriptions
The financial operations of the Town are organized into funds and account groups, each of
which is a separate fiscal and accounting entity. All revenues received or expenditures made
by the Town are accounted for through one of the funds or account groups listed below.
Governmental Funds
Most Town functions are financed through what are called Governmental Funds. These are
the activities generally supported by “non-exchange” revenue, such as taxes. There are four
types of governmental funds maintained by the Town: the General Fund, Special Revenue
Funds, Permanent Funds, and the Capital Project Funds.
General Fund: The General Fund is the major operating fund of the Town government and
it encompasses a majority of Town operations, and it is defined as covering all resources that
are not required to be accounted for elsewhere. The General Fund is supported by revenues
from real estate & personal property taxes, state aid, excise taxes, investment income, fines
& forfeitures, and fees & charges. Most of the Town’s departments including the Schools are
supported in whole or in part by the General Fund.
Special Revenue Funds: Special Revenue Funds are used to account for revenues that are
legally restricted to specific purposes, with the exception of major capital projects and
permanent funds. These revenues must be accounted for separately from the General Fund
for a variety of reasons, and often span multiple fiscal years. The Town’s Special Revenue
Funds are grouped into five categories:
1. Revolving Funds: Revolving Funds allow the Town to raise revenues from a specific
program and use those revenues to support the program without appropriation. Revolving
Funds are established by statute or by-law and may require reauthorization each year at
Town Meeting. The Town maintains revolving funds for a number of purposes including
Council on Aging, Family and Youth Services Department, Fire Department, Recreation
Department, Library Lost Books, School Department Student Activities, and the School Lunch
Program.
2. Receipts Reserved for Appropriation: The funds in this grouping are restricted to a
specific use by statute and also require appropriation by Town Meeting. These funds include
property insurance claims greater than $100,000, monies from Cemetery sale of lots and
graves, Net Premiums on Debt, Conservation Wetland Protection fees, and Cable Access
Television.
3. School Grants: The School Grant Funds account for specially financed education
programs using revenue from grants received from the Federal or State government. These
include the State Special Education Revolving Fund (Circuit Breaker), and Federal Title I and
Title IIA grants.
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4. Other Intergovernmental Funds: These funds account for revenues received by the
Town from the Federal or State government for specific purposes other than education. These
include a variety of grants such as the Chapter 90 Highway Program, State Election Grants,
State Library Aid, and the Elderly Formula Grant.
5. Other Special Revenue Funds: These funds account for any other miscellaneous special
revenues not included in the previous categories. These include private donations for specific
purposes, such as grants received from private or non-profit foundations, and gifts made to
specific departments. This category also includes the Community Preservation Fund and the
Conservation Fund.
Permanent Funds: Permanent Funds are used to report resources that are legally restricted
to the extent that only earnings, and not principal, may be used to support the government
and its citizens. Many times such funds are referred to as ‘Trust” funds, and the acceptance
of such funds generally involves acceptance by Town Meeting for each fund’s individual
requirements. There are two accounts associated with each permanent fund, the expendable
income, and the non-expendable principal.
1. Expendable Trust Funds: This heading accounts for the expendable income portion of
the permanent funds. This heading is also used to account for funds received by the Town in
a trustee capacity where both the principal and earnings of the fund may be expended on a
restricted basis for the benefit of the Town or its Citizens. This includes the Scholarship Tax
Check-off Fund and the Elderly/Disabled Fund.
2. Non-expendable Trusts: are used to account for trusts where the principal must remain
intact. Generally income earned on the non-expendable trust principal may be expended in
accordance with the conditions of a trust instrument or statute, and is accounted for in the
previous category. An example is the Cemetery Department’s Perpetual Care Trust.
Capital Project Funds: The Capital Project Funds are used to account for monies used for
the acquisition or construction of major capital facilities (buildings, roads, etc.) other than
those financed by other dedicated funds, such as the Community Preservation Act Fund or
Chapter 90 Highway Funds. In addition to “projects,” the Town’s Capital Project Funds also
account for capital outlay for items purchased pursuant to the town’s capital plan, such as
Departmental Equipment. The source of funding for these funds are primarily proceeds from
the Town’s issuance of bonds, but may also be derived from private sources, grants, or
transfers from other Town funds.
Proprietary (Enterprise) Funds
Proprietary Funds cover the town’s “business-type” activities, and are referred to as such in
the financial statements. These statements comprise the Water and Sewer Enterprise Funds
of the Town. All direct and indirect costs including overhead of each service are intended to
be captured by user fees and/or general fund subsidies. These funds account for their own
fixed assets and long-term liabilities. Although the long-term debt of the funds is ultimately
the legal obligation of the general fund, it is budgeted and paid for by the Enterprise Fund
for which the project was approved. Town Meeting has approved the use of the Enterprise
Fund accounting for the Water and Sewer utilities.
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Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside of
the government. The Town is the trustee, or fiduciary, and the government and its citizenry
do not benefit directly from such funds. This means that the Town is responsible for assets
in a purely custodial manner that can be used only for the trust beneficiaries and Agency
Funds. Under this heading the Town maintains only Agency Funds, such funds for “special
detail” for overtime labor billed to outside parties, collection of Deputy Fees payable to the
Deputy Collector, firearms licenses payable to the Commonwealth, and fees derived from
and expenses related to the use of school facilities by outside parties.
Account Groups
The last category of fund account entities maintained by the Town is the Account Groups. For
which there are two, the General Long-term Debt Account Group and the General Fixed
Assets Account Group.
The first of these groups is the General Long-term Debt Account Group which accounts for
the balances due on long-term debt that the Town has approved. The liabilities accounted
for in this fund extend to future years, versus those that affect the current year alone shown
in other funds. When borrowing is approved the liability is increased in this fund, and when
debt is paid down or rescinded the liability is reduced.
The second of these groups is the General Fixed Asset Account Group. As infrastructure is
developed, construction completed, and capital outlays are made, the Town’s inventory of
Fixed Assets is increased. The value of these assets is then depreciated on a fixed schedule
annually.
Basis of Accounting
By necessity the Town produces financial reports that have different bases of accounting.
Since the goal of financial reporting is to provide useful information to its users, the
measurement focuses of reporting must change with respect to the needs of the audience.
The day to day method of accounting used by the Town is UMAS, the Commonwealth of
Massachusetts’ Universal Municipal Accounting System. This accounting system is prescribed
by the Commonwealth of Massachusetts Department of Revenue and is intended to
demonstrate compliance with state statutes and local near-term decisions (e.g. budget). This
system prescribes the use of the modified accrual basis of accounting, which is the basis used
by all governmental fund types. Under the modified accrual basis, revenues are recognized
when susceptible to accrual (i.e. when they become both measurable and available).
“Measurable” means the amount of the transaction can be determined and “available” means
collectible within the current period or soon enough thereafter to be used to pay liabilities of
the current period. The Town considers that property taxes are available if they are collected
within 60 days after year-end. Expenditures are recorded when the liability is incurred.
Principal and interest on general long-term debt are recorded as liabilities in the fiscal years
that the payments are due.
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The full accrual basis of accounting is used for the Town’s financial statements, which are
produced based on generally accepted accounting principles (GAAP). The statements report
information about the Town with a broad overview. The statements use accounting methods
most similar to those used by a private-sector business and are typically used to demonstrate
the long-term financial position of the Town. The users of this information are often bond
rating agencies and others seeking information consistent with entities in other states. The
Government Accounting Standards Board (GASB) issues guidance for how GAAP based
financial statements should be prepared for government entities. The accrual basis of
accounting is utilized by the proprietary and agency funds. Under this method, revenues are
recorded when earned and expenses are recorded at the time liabilities are incurred.
Budgeting
An annual budget is adopted for the Town’s General and Enterprise Funds. Although
legislative approval is required for capital projects, borrowing authorizations, and other
warrant articles, annual budgets are not prepared for any other fund. Note however that
although there are informational budgets presented for capital spending with regard to the
Capital Improvement Plan and also by the Community Preservation Committee for spending
from the Community Preservation Act Fund, the related spending for such purposes is
approved article by article versus the adoption of an annual consolidated budget.
The Town’s annual budget is adopted on a statutory basis, specific to the Commonwealth of
Massachusetts, and it differs in some respects from GAAP. The major differences between
the budget and GAAP basis are that:
1. Budgeted revenues are recorded when cash is received, except for real estate and personal
property taxes, which are recorded as revenue when levied (budget), as opposed to when
susceptible to accrual (GAAP).
2. For the budget, encumbrances are treated as expenditures in the year the commitment is
made. Also, certain appropriations, known as special articles, do not lapse and are treated
as budgetary expenditures in the year they are authorized as opposed to when the liability
is actually incurred (GAAP).
3. The depreciation of Fixed Assets is not recognized as a current expense on a budgetary
basis, except to the extent that actual maintenance costs are included in departmental
budgets.
Following are three tables which are excerpted from the Town’s financial statements prepared
on a GAAP basis. These tables display the results of operations for the fiscal year ending June
30, 2019. There’s one table for Governmental Funds and one for Proprietary Funds. Since
Fiduciary funds do not involve the measurement of operations, there is no corresponding
table for that grouping. For reference, you may access a complete version of the Town’s
audited financial statements online at:
https://www.cohassetma.org/184/Finance-Department
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Under GASB Statement 34, and further by Statement 54, “Major Funds” are defined as
individual funds that have a reached a significant threshold with respect to total fund balance,
and have dedicated revenue sources. “Major Funds” must be shown separately from the
general fund. The remaining individual funds are aggregated in the “Nonmajor” category for
the purposes of the financial statements. The third and final table displayed is the statement
for the “Nonmajor” Governmental Funds.
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Fund Balances
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Changes in Fund Balance
General Fund
The Town defines ‘fund balance’ as what is left over after the fund’s assets have been used
to meet its liabilities. Free cash represents the remaining, unrestricted funds from
operations.
It is important to note that while the General Fund’s fund balance on the preceding GAAP
based statements is a measure of resources that are available to the Town on a long-term
basis, the full amount is not available for appropriation in its entirety on a statutory basis.
Under Massachusetts General Law, the Massachusetts Department of Revenue (DOR)
certifies the amount available, which is referred to as “Free Cash”. This certified amount is
available for appropriation by the legislative body.
The Town conservatively estimates $1,000,000 in free cash in FY20.
The Department of Revenue recommends that under sound financial practices the Town
should strive to generate free cash in an amount equal to 3-5% of its annual budget. Further,
free cash would not be depleted in any year and as a non-recurring revenue source it should
be used for one-time expenditures, a capital purpose or to replenish other reserves.
The Town of Cohasset implemented a free cash and reserves policy in May 2016 which
outlines the use of free cash. The table below depicts the free cash balances of the most
recent three fiscal years.
FY19 FY20*FY21**
General Fund Balance - Beginning 2,232,473$ 2,306,802$ 2,885,627$
Revenues 47,324,376 48,894,526 49,326,425
Expenditures (47,268,633) (47,765,332) (50,176,425)
Timing Differences - Encumbrances 18,586 (550,369) -
Total Change in Fund Balance 74,329 578,825 (850,000)
General Fund Balance - Ending 2,306,802$ 2,885,627$ 2,035,627$
Total Budget Per Fiscal Year 46,309,197 48,188,852 49,326,425
General Fund Balance as % of Budget 5.0%6.0%4.1%
*The fiscal year 2020 activity presented is unclosed and unaudited.
**The fiscal year 2021 activity is projected to present a change in fund balance of
$850,000. The change is estimated based on our commitment to additional stabilization
contributions normally made at Special Town Meeting during any given fiscal year.
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Enterprise Fund
The retained earnings, for an Enterprise Fund, is the portion of Net Assets Unrestricted that
is certified by the Department of Revenue as available for appropriation. Certification requires
submission of a June 30 balance sheet. Once certified, retained earnings may be appropriated
through the following June 30.
Retained earnings may be appropriated to:
1. Fund direct costs of the enterprise for the current fiscal year;
2. Fund costs appropriated in the General Fund operating budget and allocated to the
enterprise fund for the current fiscal year;
3. Reimbursement to the General or other funds for subsidized capital costs of the enterprise
not already reimbursed for the two full, immediately prior, fiscal years.
The Town has upheld its practice of not utilizing retained earnings to fund the Enterprise
Fund operating budget. The following table represents certified retained earnings for each
year. For example, retained earnings in FY2018 represents certified retained earnings as of
June 30th of the prior year and is available to be spent in FY2018.
2018 2019 2020
Certified Free Cash as
of June 30 prior year 1,005,775.00 1,620,880.00 1,579,875
Fiscal Year
Department 2018 2019 2020
Water 790,579.00 713,238.00 1,167,462.00
Sewer 473,783.00 338,831.00 312,995.00
Fiscal Year
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GLOSSARY OF TERMS
AAA: the highest S&P Global Ratings bond rating awarded to an obligation. S&P determines
that the obligor's capacity to meet its financial commitments on the obligation is extremely
strong.
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee,
charge, or special assessment imposed by a governmental unit. Granted only on application of the person
seeking the abatement and only by the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report
information on the financial position and operations of a governmental unit or any of its funds, account
groups, and organizational components.
Accrual Basis: The basis of accounting under which transactions are recognized when they occur,
regardless of the timing of related cash flows.
Accrued Interest: The amount of interest that has accumulated on the bond since the date of the last
interest payment, and in the sale of a bond, the amount accrued up to but not including the date of
delivery (settlement date). (See Interest)
Agency Fund: A type of fiduciary fund used to account for resources held in purely a custodial capacity for
other governments, private organizations, or individuals.
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined
payment schedule.
Annual Budget: An estimate of expenditures for specific purposes during the fiscal year (July 1 – June
30) and the proposed means (estimated revenues) for financing those activities.
Appellate Tax Board (ATB): Appointed by the governor, the ATB has jurisdiction to decide appeals
from local decisions relat ing to property taxes, motor vehicle excises, state owned land (SOL) valuations,
exemption eligibility, property classification, and equalized valuations.
Appropriation: An authorization granted by a town meeting, city council or other legislative body to
expend money and incur obligations for specific public purposes. An appropriation is usually limited in
amount and as to the time period within which it may be expended. (See Encumbrance, Free Cash)
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher
yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice
and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis
for levying taxes. In Massachusetts, assessed valuation is based on the property's full and fair cash value
as set by the Assessors. (See Full and Fair Cash Value)
Audit: An examination of a community's financial systems, procedures, and data by a certified public
accountant (independent auditor), and a report on the fairness of financial statements and on local
compliance with statutes and regulations. The audit serves as a valuable management tool for evaluating
the fiscal performance of a community.
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Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope
of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions;
(d) financial statements and schedules; and (e) statistical tables, supplementary comments, and
recommendations. It is almost always accompanied by a management letter.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a
matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital
expenditures or other onetime costs. Examples of available funds include free cash, stabilization funds,
overlay surplus, water surplus, and enterprise net assets unrestricted (formerly retained earnings).
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or
governmental unit at a specified date.
Balanced Budget: A budget in which receipts are greater than (or equal to) expenditures .
Basis of Accounting: Timing of when revenues and expenditures will be recorded for financial reporting
purposes – when the transaction is recognized in the financial statements.
Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a
public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to
reimburse the governmental entity for all or part of th e costs it incurred. Each parcel receiving benefit from
the improvement is assessed for its proportionate share of the cost of such improvements. The
proportionate share may be paid in full or the property owner may request that the assessors apportion
the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one
year’s committed interest computed from October 1 to October 1 is added to the tax bill until the
betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing
to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to
the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified
rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a
treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all
other pertinent information concerning the bond issue.
Bond Anticipation Note (BAN): Short-term debt instrument used to generate cash for initial project costs
and with the expectation that the debt will be replaced later by permanent bonding. Typically issued for
a term of less than one year, BANs may be re-issued for up to ten years, provided principal repayment
begins after two years (MGL Ch. 44 §17). Principal payments on school related BANs may be deferred up
to seven years (increased in 2002 from five years) if the community has an approved project on the
Massachusetts School Building Authority (MSBA) priority list. BANs are full faith and credit obligations.
Bond Authorization: The action of town meeting authorizing the executive branch to raise money through
the sale of bonds in a specific amount and for a specific purpose. Once authorized, issuance is by the
treasurer upon the signature of the selectmen. (See Bond issue)
Bond Counsel: An attorney or law firm engaged to review and submit an opinion on the legal aspects of
a municipal bond or note issue.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
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Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future
ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service
payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated
with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use
rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest
rating and C1 is a very low rating.
Bonds Authorized and Unissued: Balance of a bond authorization and not yet sold. Upon completion or
abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for
other purposes, but must be rescinded by town meeting or the city council to be removed from
community's books.
Budget: A plan for allocating resources to support particular services, purposes and functions over a
specified period of time. (See Performance Budget, Program Budget)
Budget Message: A statement that, among other things, offers context by summarizing the main points
of a budget, explains priorities, describes underlying policies that drive funding decisions, and otherwise
justifies the expenditure plan and provides a vision for the future.
Budget Unit: A board or department to which the municipality’s legislative body appropriates funds.
Capital Assets: All tangible property used in the operation of government, which is not easily converted
into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets
include land and land improvements; infrastructure such as roads, bridges, water and sewer lines;
easements; buildings and building improvements; vehicles, machinery and equipment. Communities
typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed
Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed
asset improvements. Among other information, a capital budget should identify the method of financing
each recommended expenditure, i.e., tax levy or rates, and identify those items that were not
recommended. (See Capital Assets, Fixed Assets)
Capital Expenditures: Expenditures which result in the acquisition of, or addition to, capital assets.
Capital Fund: Fund type used to account for financial resources to be used for the acquisition or
construction of major capital facilities.
Capital Improvements Program: A blueprint for planning a community's capital expenditures that
comprises an annual capital budget and a five-year capital program. It coordinates community planning,
fiscal capacity and physical development. While all of the community’s needs should be identified in the
program, there is a set of criteria that prioritizes the expenditures.
Capital Outlay Expenditure Exclusion: A temporary increase in the tax levy to fund a capital project or
make a capital acquisition. Exclusions require two-thirds vote of the selectmen or city council (sometimes
with the mayor’s approval) and a maj ority vote in a community-wide referendum. The exclusion is added
to the tax levy only during the year in which the project is being funded and may increase the tax levy
above the levy ceiling.
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit
with an official or agent designated as custodian of cash and bank deposits.
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Cash Basis of Accounting: Revenues are recorded when cash is received and expenses are recognized
when cash is paid out.
Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts
to ensure cash availability to pay bills and to facilitate decisions on the need for short-term borrowing
and investment of idle cash.
Cemetery Perpetual Care: These funds are donated by individuals for the care of grave sites. According
to Ch. 114, s 25, funds from this account must be invested and spent as directed by perpetual care
agreements. If no agreements exist, interest (but not principal) may be used as directed by the cemetery
commissioners for the purpose of maintaining cemeteries.
Certification: Verification of authenticity. Can refer to the action of a bank, trust company, or DOR’s
Bureau of Accounts (BOA) in the issuance of State House Notes, to confirm the genuineness of the
municipal signatures and seal on bond issues. The certifying agency may also supervise the printing of
bonds and otherwise safeguard their preparation against fraud, counterfeiting, or overissue. Also refers
to the certification by the Bureau of Local Assessment (BLA) that a community’s assessed values represent
full and fair cash value (FFCV). (See Triennial Certification)
Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument,
which provides on its face that the amount of such deposit plus a specified interest payable to a bearer
or to any specified person on a certain specified date, at the expiration of a certain specified time, or
upon notice in writing.
Chapter 70: A term for state aid for schools.
Chapter 90: A state program that reimburses municipalities the cost of approved capital roadway projects.
Cherry Sheet: Named for the cherry colored paper on which they were originally printed, the Cherry
Sheet is the official notification to cities, towns and regional school districts of the next fiscal year’s state
aid and assessments. The aid is in the form of distributions, which provide funds based on formulas and
reimbursements that provide funds for costs incurred during a prior period for certain programs or
services. Links to the Cherry Sheets are located on the DLS website at www.mass.gov/dls. (See Cherry
Sheet Assessments, Estimated Receipts)
Cherry Sheet Assessments: Estimates of annual charges to cover the cost of certain state and county
programs.
Cherry Sheet Offset Items: Local aid that may be spent without appropriation in the budget, but which
must be spent for specific municipal and regional school district programs. Current offset items include
racial equality grants, school lunch grants, and public libraries grants. (See Offset Receipts)
Classification of Real Property: Assessors are required to classify all real property according to use into
one of four classes: residential, open space, commercial, and industrial. Having classified its real
properties, local officials are permitted to determine locally, within limitations established by statute and
the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real
property and by personal property owners. (see Classification of the Tax Rate).
Classification of the Tax Rate: Each year, the selectmen or city council vote whether to exercise certain
tax rate options. Those options include choosing a residential factor (MGL Ch.40 §56), and determining
whether to offer an open space discount, a residential exemption (Ch. 59, §5C), and/or a small commercial
exemption (Ch. 59, §5I) to property owners.
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Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions,
etc., between an employer and some or all of its employees, who are represented by a recognized labor
union.
Community Preservation Act (CPA): Enacted as MGL Ch. 44B in 2000, CPA permits cities and towns
accepting its provisions to establish a restricted fund from which monies can be appropriated only for a) the
acquisition, creation and preservation of open space; b) the acquisition, preservation, rehabilitation, and
restoration of historic resources; and c) the acquisition, creation and preservation of land for recreational
use; d) the creation, preservation and support of community housing; and e) the rehabilitation and
restoration of open space, land for recreational use and community housing that is acquired or created
using monies from the fund. Acceptance requires town meeting or city council approval or a citizen
petition, together with referendum approval by maj ority vote. The local program is funded by a local
surcharge up to 3 percent on real property tax bills and matching dollars from the state generated from
registry of deeds fees. (See DOR IGR 00 -209 as amended by IGR 01-207 and IGR 02-208)
Community Preservation Fund: A special revenue fund established pursuant to MGL Ch.44B to receive
all monies collected to support a community preservation program, including but not limited to, tax
surcharge receipts, proceeds from borrowings, funds received from the Commonwealth, and proceeds
from the sale of certain real estate.
Compensating Balance Agreement: An alternative to the payment of direct fees for banking services. In
this case, a bank specifies a minimum balance that the municipality must maintain in non-interest bearing
accounts. The bank can then lend this money (subject to a reserve requirement) and earn interest, which
will at least cover the cost of services provided to the municipality. Compensating balance agreements
are permitted under MGL Ch. 44 §53F and must be approved annually by town meeting or the city
council.
Comprehensive Annual Financial Report (CAFR): Financial report that contains at a minimum, three
sections (introductory, financial, and statistical) and whose financial section provides information on each
individual fund and component unit.
Conservation Fund: A city or town may appropriate money to a conservation fund. This money may be
expended by the conservation commission for lawful conservation purposes as described in MGL Ch. 40
§8C. The money may also be expended by the conservation commission for damages arising from an
eminent domain taking provided that the taking was approved by a two-thirds vote of city council or town
meeting.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer
goods and services. The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of
benefit derived and the cost to achieve the benefit from different alternatives.
Debt Authorization: Formal approval by a two thirds vote of town meeting to incur debt, in accordance
with procedures stated in MGL Ch. 44 §§1, 2, 3, 4a, 6-15.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e.,
debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt
service costs as a percentage of the total annual budget.
Debt Exclusion: An action taken by a community through a referendum vote to raise the funds necessary
to pay debt service costs for a particular project from the property tax levy, but outside the limits under
Proposition 2½. By approving a debt exclusion, a community calculates its annual levy limit under
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Proposition 2½, then adds the excluded debt service cost. The amount is added to the levy limit for the
life of the debt only and may increase the levy above the levy ceiling.
Debt Limit: The maximum amount of debt that a municipality may authorize for qualified purposes under
state law. Under MGL Ch. 44 §10, debt limits are set at 5 percent of EQV. By petition to the Municipal
Finance Oversight Board, cities and towns can receive approval to increase their debt limit to 10 percent
of EQV.
Debt Stabilization Fund: A fund designed to accumulate amounts set aside to help offset a portion of future
debt service on large, tax- supported projects.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule,
of the principal and interest on any particular bond issue.
Deficit: The excess of budget expenditures over receipts.
Depreciation: A method of allocating the cost of a tangible asset over its useful life. This is done for
accounting purposes.
Direct Debt: Debt of the government preparing statistical information, in contrast to debt of other,
overlapping governments.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or
salary commitments that is chargeable to, but not yet paid from, a specific appropriation account.
Enterprise Funds: An enterprise fund, authorized by MGL Ch. 44 §53F½, is a separate accounting and
financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or
services. It allows a community to demonstrate to the public the portion of total costs of a service that is
recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise
fund, all costs of service delivery-- direct, indirect, and capital costs—are identified. This allows the
community to recover total service costs through user fees if it chooses. Enterprise accounting also enables
communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise
rather than closing it out to the general fund at year-end. Services that may be treated as enterprises
include, but are not limited to, water, sewer, hospital, and airport services. (See DOR IGR 08-101)
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the
commonwealth that is subject to local taxation. EQVs have historically been used as variables in
distributing certain state aid accounts and for determining county assessments and certain other costs.
The Commissioner of Revenue, in accordance with M.G.L. Ch. 58 s 10C, is charged with the responsibility
of bi-annually determining an equalized valuation for each town and city in the Commonwealth.
Estimated Receipts: A term that typically refers to anticipated local revenues listed on page three of the
Tax Recapitulation Sheet. Projections of local revenues are often based on the previous year's receipts
and represent funding sources necessary to support a community's annual budget. (See Local Receipts)
Excess and Deficiency (E&D): Also called the "surplus revenue" account, this is the amount by which
cash, accounts receivable, and other assets exceed a regional school district’s liabilities and reserves as
certified by the Director of Accounts. The calculation is based on a year-end balance sheet, which is
submitted to DOR by the district’s auditor, accountant, or comptroller as of June 30. The regional school
committee must apply certified amounts exceeding five percent of the district’s prior year operating and
capital costs to reduce the assessment on member cities and towns. Important: E&D is not available for
appropriation until certified by the Director of Accounts.
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Excess Levy Capacity: The difference between the levy limit and the amount of real and personal property
taxes actually levied in a given year. Annually, the Select Board or council must be informed of excess
levying capacity and evidence of such acknowledgment must be submitted to DOR when setting the tax
rate.
Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property
tax. The exemption is available to particular categories of property or persons upon the timely submission
and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools,
houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled
veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their
approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for
individuals, private organizations, other governmental units, and other funds. These include pension (and
other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.
Fiscal Year (FY): Since 1974, the Commonwealth and municipalities have operated on a budget cycle
that begins July 1 and ends June 30. The designation of the fiscal year is that of the calendar year in
which the fiscal year ends. Since 1976, the federal government fiscal year has begun on October 1 and
ended September 30.
Fixed Assets: Long-lived, tangible assets such as buildings, equipment and land obtained or controlled
as a result of past transactions or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security,
insurance, debt service costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance
at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in
receiving deposit and withdrawal information also influence float.
Foundation Budget: The spending target imposed by the Education Reform Act of 1993 for each school
district as the level necessary to provide an adequate education for all students.
Free Cash: (Also Budgetary Fund Balance) Remaining, unrestricted funds from operations of the previous
fiscal year including unexpended free cash from the previous year, actual receipts in excess of revenue
estimates shown on the tax recapitulation sheet, and unspent amounts in budget line-items. Unpaid
property taxes and certain deficits reduce the amount that can be certified as free cash. The calculation
of free cash is based on the balance sheet as of June 30, which is submitted by the community's auditor,
accountant, or comptroller. Important: free cash is not available for appropriation until certified by the
Director of Accounts. (See Available Funds)
Full and Fair Cash Value (FFCV): Fair cash value has been defined by the Massachusetts Supreme
Judicial Court as "fair market value, which is the price an owner willing but not under compulsion to sell
ought to receive from one willing but not under compulsion to buy. It means the highest price that a
normal purchaser not under peculiar compulsion will pay at the time, and cannot exceed the sum that
the owner after reasonable effort could obtain for his property. A valuation limited to what the property is
worth to the purchaser is not market value. The fair cash value is the value the property would have on
January first of any taxable year in the hands of any owner, including the present owner." (Boston Gas
Co. v. Assessors of Boston, 334 Mass. 549, 566 (1956))
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Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations.
Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that is segregated for the purpose of
carrying on identified activities or attaining certain objectives in accordance with specific regulations,
restrictions, or limitations.
Fund Accounting: Organizing the financial records of a municipality into multiple, segregated locations for
money. A fund is a distinct entity within the municipal government in which financial resources and activity
(assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in
accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund
and enterprise funds. Communities whose accounting records are organized according to the Uniform
Municipal Accounting System (UMAS) use multiple funds.
Fund Balance: The excess of assets of a fund over its liabilities and reserves. Fund balances are classified
as non-spendable, restricted, committed, assigned, and unassigned based on the relative strength of
constraints that control how specific amounts can be spent.
General Fund: The fund used to account for most financial resources and activities governed by the
normal town meeting appropriation process.
General Obligation Bonds (GO bonds): Bonds issued by a municipality for purposes allowed by statute
that are backed by the full faith and credit of its taxing authority.
Generally Accepted Accounting Principles (GAAP): Conventions, rules, and procedures that serve as
the norm for the fair presentation of financial statements.
Geographical Information System (GIS): Computerized mapping system and analytical tool that allows a
community to raise and sort information on a parcel, area, or community-wide basis.
Governing Body: A board, committee, commission, or other executive or policymaking body including the
school committee of a municipality.
Government Finance Officers Association (GFOA): This organization provides leadership to the
government finance profession through education, research and the promotion and recognition of best
practices.
Governmental Accounting Standards Board (GASB): The ultimate authoritative accounting and
financial reporting standard-setting body for state and local governments.
Governmental Accounting Standards Board (GASB) 34: A major pronouncement of the Governmental
Accounting Standards Board that establishes new criteria on the form and content of governmental
financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It
requires more complete information on the cost of delivering value estimates on public infrastructure
assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the
government's financial performance, trends and prospects for the future.
Governmental Accounting Standards Board (GASB) 45: This is another Governmental Accounting
Standards Board major pronouncement that each public entity account for and report other
postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must
identify the true costs of the OPEB earned by employees over their estimated years of actual service.
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Governmental Funds: Funds generally used to account for tax-supported activities. There are five
different types of governmental funds: the general fund, special revenue funds, debt service funds, capital
projects funds, and permanent funds.
Grant: A contribution of assets by one governmental unit or other organization to another. Typically, these
contributions are made to local governments from the state and federal government. Grants are usually
made for specific purposes.
Hotel/Motel Excise: A tax on short-term room occupancy at hotels, motels, lodging houses, and short-
term rentals.
Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service.
An example of an indirect cost of providing water service would be the value of time spent by non-
water department employees processing water bills. A determination of these costs is necessary to
analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of
enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic
intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments
accrue on a day-to-day basis, but are paid every six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during
a specified period of time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends,
rentals or lease payments. The term does not include fixed assets used in governmental operations.
Law Enforcement Trust Fund: A revolving fund established to account for a portion of the proceeds
from the sale of property seized from illegal drug-related activities. Funds may be expended to defray
certain qualified law enforcement costs as outlined in MGL Ch. 94C, s 47. Funds from this account may
be expended by the police chief without further appropriation.
Levy Ceiling: A levy ceiling is one of two types of levy (tax) restrictions imposed by MGL Ch. 59 §21C
(Proposition 2½). It states that, in any year, the real and personal property taxes imposed may not exceed
2½ percent of the total full and fair cash value of all taxable property. Property taxes levied may exceed
this limit only if the community passes a capital exclusion, a debt exclusion, or a special exclusion. (See
Levy Limit)
Levy Limit: A levy limit is one of two types of levy (tax) restrictions imposed by MGL Ch. 59 §21C
(Proposition 2½). It states that the real and personal property taxes imposed by a city or town may only
grow each year by 2½ percent of the prior year's levy limit, plus new growth and any overrides or
exclusions. The levy limit can exceed the levy ceiling only if the community passes a capital expenditure
exclusion, debt exclusion, or special exclusion. (See Levy Ceiling)
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies,
equipment, maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the Commonwealth to cities, towns, and regional school districts.
Estimates of local aid are transmitted to cities, towns, and districts annually by the "Cherry Sheets." Most
Cherry Sheet aid programs are considered general fund revenues and may be spent for any purpose,
subject to appropriation.
Local Appropriation Authority: In a town, the town meeting has the power to appropriate funds, including
the authorization of debt. In a city, the city council has the power upon the recommendation of the mayor.
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Local Receipts: Locally generated revenues, other than real and personal property taxes. Examples
include motor vehicle excise, investment income, hotel/motel excise tax, fees, rentals, and charges. Annual
estimates of local receipts are shown on the tax rate recapitulation sheet. (See Estimated Receipts)
Major Fund: individual funds that have reached a significant threshold with respect to total fund balance,
and have dedicated revenue sources. These funds must be shown separately from the general fund.
Massachusetts School Building Authority (MSBA): A quasi-independent government authority that
partners with Massachusetts communities to support the design and construction of educationally-
appropriate, flexible, sustainable and cost-effective public school facilities.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Massachusetts Municipal Depository Trust: An investment program, founded in 1977 under the
supervision of the State Treasurer, in which municipalities may pool excess cash for investment.
Meals Excise: Local excise option, allowing communities to assess a sales tax on sales of restaurant
meals originating in the city/town by a vendor.
Minimum Required Local Contribution: The minimum that a city or town must appropriate from property
taxes and other local revenues for the support of schools (Education Reform Act of 1993).
Modified Accrual Basis: The accrual basis of accounting adapted to the governmental fund type, wherein
only current assets and current liabilities are generally reported on fund balance sheets and the fund
operating statements present financial flow information (revenues and expenditures). Revenues are
recognized when they become both measurable and available to finance expenditures in the current
period. Expenditures are recognized when the related fund liability is incurred, except for a few specific
exceptions. All governmental funds and expendable trust funds are accounted for using the modified
accrual basis of accounting.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit.
"Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities,
towns, school districts, special districts, but also bonds of the state and agencies of the state.
Municipal Revenue Growth Factor (MRGF): An estimate of the percentage change in a municipality’s
revenue growth for a fiscal year. It represents the combined percentage increase in the following revenue
components: automatic 2 1/2 percent increase in the levy limit, estimated new growth, the change in
selected unrestricted state aid categories and the change in selected unrestricted local receipts.
M.G.L.: Massachusetts General Laws.
Net School Spending (NSS): School budget and municipal budget amounts attributable to education,
excluding long-term debt service, student transportation, school lunches and certain other specified school
expenditures. A community’s NSS funding must equal or exceed the NSS Requirement established
annually by the Department of Education (DOE). (See Education Reform Act of 1993) Includes both school
budget and municipal budget amounts attributable to education, excluding long-term debt service, student
transportation, school lunches and certain other specified school expenditures. A community’s NSS
funding must equal or exceed the NSS Requirement established annually by the Department of Education.
New Growth: The additional tax revenue generated by new construction, renovations and other increases
in the property tax base during a calendar year. It does not include value increases caused by normal
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market forces or by revaluations. New growth is calculated by multiplying the assessed value associated
with new construction, renovations and other increases by the prior year tax rate. The additional tax
revenue is then incorporated into the calculation of the next year's levy limit. For example, new growth
for FY07 is based on new construction, etc. that occurred between January and December 2005 (or July
2005 and June 2006 for accelerated new growth communities). In the fall of 2006, when new growth is
being determined to set the FY07 levy limit, the FY06 tax rate is used in the calculation. Note: A short-
term loan, typically with a maturity date of a year or less.
Nonmajor Funds: individual funds that have not reached a significant threshold with respect to total fund
balance, or do not have dedicated revenue sources.
Objects of Expenditures: A classification of expenditures that is used for coding any department
disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a
prospective bond or note issue and the issuer. The official statement is typically published with the notice
of sale. It is sometimes called an offering circular or prospectus.
Offset Receipts: A local option that allows estimated receipts of a particular department to be earmarked
for use of the department and appropriated to offset its annual operating budget. If accepted, MGL Ch. 44
§53E limits the amount of offset receipts appropriated to no more than the actual receipts collected for
the prior fiscal year. The Director of Accounts must approve use of a higher amount before appropriation.
Actual collections greater than the amount appropriated close to the general fund at year-end. If actual
collections are less, the deficit must be raised in the next year’s tax rate.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the
coming fiscal year.
Other Amounts to be Raised: (Tax Recapitulation Sheet) Amounts not appropriated but raised through
taxation. Generally, these are locally generated expenditures (e.g., overlay, teacher pay deferral, deficits)
as well as state, county and other special district charges. Because they must be funded in the annual
budget, special consideration should be given to them when finalizing the budget recommendations to the
city council or town meeting.
Other Post-Employment Benefits (OPEB): Benefits received by an employee when they begin
retirement, including health care and life insurance premiums, in accordance with state statute and City
ordinance.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping
government entity, such as a regional school district, regional transit authority, etc.
Overlay: (Overlay Reserve or Allowance for Abatements and Exemptions) An account established annually
to fund anticipated property tax abatements, exemptions and uncollected taxes in that year. The overlay
reserve need not be funded by the normal appropriation process, but rather is raised on the tax rate
recapitulation sheet.
Overlay Deficit: A deficit that occurs when the amount of overlay raised in a given year is insufficient to
cover abatements, statutory exemptions, and uncollected taxes for that year. Overlay deficits must be
provided for in the next fiscal year.
Overlay Surplus: Any balance in the overlay account of a given year in excess of the amount remaining
to be collected or abated can be transferred into this account. Within 10 days of a written request by the
chief executive officer of a city or town, the assessors must provide a certification of the excess amount
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of overlay available to transfer. Overlay surplus may be appropriated for any lawful purpose. At the end
of each fiscal year, unused overlay surplus is “closed” to surplus revenue, i.e., it becomes a part of
free cash.
Override: A vote by a community at an election to permanently increase the levy limit. An override vote
may increase the levy limit no higher than the levy ceiling. The override question on the election ballot
mus t state a purpose for the override and the dollar amount. (See Underride.)
Override Capacity: The difference between a community’s levy ceiling and its levy limit. It is the maximum
amount by which a community may override its levy limit.
Pay-As-You-Go: The appropriation of current revenues, including Property Taxes and Free Cash, to
fund capital improvements, as opposed to incurring debt to cover the costs.
Performance Budget: A budget that stresses output both in terms of economy and efficiency.
Post-Employment Benefits (PEB): Benefits received by an employee when they begin retirement,
including retirement, health care and life insurance premiums, in accordance with state statute and City
ordinance.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a
program budget is on output.
Proposition 2½: A state law enacted in 1980, Proposition 2½ regulates local property tax administration
and limits the amount of revenue a city or town may raise from local property taxes each year to fund
municipal operations.
Proprietary Funds: Funds that focus on the determination of operating income, changes in net assets,
financial position, and cash flows. There are two different types of proprietary funds: enterprise funds and
internal service funds.
Purchased Services: The cost of services that are provided by a vendor.
Rating Agencies: This term usually refers to Moody’s Investors Service, S&P Global Ratings, and Fitch
Ratings. These are the three major agencies that issue credit ratings on the City’s municipal bonds.
Recap Sheet: (See Tax Rate Recapitulation Sheet)
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue
under conditions generally more favorable to the issuer.
Reserve for Abatements and Exemptions: (See Overlay)
Reserve Fund: An amount set aside annually within the budget of a city (not to exceed 3 percent of the
tax levy for the preceding year) or town (not to exceed 5 percent of the tax levy for the preceding year) to
provide a funding source for extraordinary or unforeseen expenditures. In a town, the finance committee
can authorize transfers from this fund for "extraordinary or unforeseen" expenditures. Other uses of the
fund require budgetary transfers by town meeting. In a city, transfers from this fund may be voted by the
city council upon recommendation of the mayor.
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Retained Earnings: The equity account reflecting the accumulated earnings of the enterprise funds.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic
program to achieve the fair cash valuation of property in accordance with constitutional and statutory
requirements . The nature and extent of that program will depend on the assessors’ analysis and
consideration of many factors, including, but not limited to, the status of the existing valuation system,
the results of an in-depth sales ratio study, and the accuracy of existing property record information.
Every three years, assessors must submit property values to the DOR for certification. Assessors must
also maintain fair cash values in the years between certifications so that each taxpayer in the community
pays his or her share of the cost of local government in proportion to the value of his property. (See Triennial
Certification)
Revenue Anticipation Borrowing: Cities, towns and districts may issue temporary notes in anticipation
of taxes (TANs) or other revenue (RANs). The amount of this type of borrowing is limited to the total of
the prior year’s tax levy, the net amount collected in motor vehicle and trailer excise in the prior year
and payments made by the Commonwealth in lieu of taxes in the prior year. According to MGL Ch. 44
s 4, cities, towns and districts may borrow for up to one year in anticipation of such revenue.
Revenue Anticipation Note (RAN): A short- term loan issued to be paid off by revenues, such as tax
collections and state aid. RANs are full faith and credit obligations. (See Bond Anticipation Note)
Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith
and credit obligation.
Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues
without appropriation to support the service. For departmental revolving funds, MGL Ch. 44 §53E½
stipulates that each fund must be reauthorized each year at annual town meeting or by city council
action, and that a limit on the total amount that may be spent from each fund must be established at
that time. The aggregate of all revolving funds may not exceed ten percent of the amount raised by
taxation by the city or town in the most recent fiscal year, and no more than one percent of the amount
raised by taxation may be administered by a single fund. Wages or salaries for full-time employees may
be paid from the revolving fund only if the fund is also charged for all associated fringe benefits.
Sale of Cemetery Lots Fund: A fund established to account for proceeds of the sale of cemetery lots.
The proceeds may only be appropriated to pay for the cost of the land, its care and improvement or the
enlargement of the cemetery under provisions of MGL Ch. 114 §15.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real
estate other than proceeds acquired through tax title foreclosure. MGL Chapter 44 s 63 states that such
proceeds shall be applied first to the retirement of debt on the property sold. In the absence of such debt,
funds may generally be used for purposes for which the town or city is authorized to borrow for a
period of five years or more.
Security: For Massachusetts municipalities, bonds or notes evidencing a legal debt on the part of the
issuer.
Special Assessments: (See Betterments)
Special Exclusion: For a few limited capital purposes, a community may exceed its levy limit or levy
ceiling without voter approval. Presently, there are two special expenditure exclusions: 1) water and sewer
project debt service costs which reduce the water and sewer rates by the same amount; and 2) a
program to assist homeowners to repair or replace faulty septic systems, remove underground fuel storage
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tanks, or remove dangerous levels of lead paint to meet public health and safety code requirements.
In the second special exclusion, homeowners repay the municipality for the cost plus interest apportioned
over a period of time, not to exceed 20 years (similar to betterments).
Special Revenue Fund: Governmental fund type used to account for the proceeds of specific revenue
sources that are legally restricted to expenditures for specific purposes.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending
purposes, although it may be appropriated for any lawful purpose (MGL Ch. 40 §5B). Communities may
establish one or more stabilization funds for different purposes and may appropriate into them in any
year an amount not to exceed ten percent of the prior year’s tax levy. The total of all stabilization fund
balances shall not exceed ten percent of the community’s equalized value, and any interest shall be
added to and become a part of the funds. A two-thirds vote of town meeting or city council is required to
establish, amend the purpose of, or appropriate money into or from the stabilization fund. (See DOR IGR
04-201)
Supplemental Appropriations: Appropriations made by the City Council, after an initial appropriation, to
cover expenditures beyond original estimates.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities
and reserves.
Sustainability: The means to most efficiently utilize today’s resources without negatively impacting future
generations.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example,
$14.80 per $1,000 of assessed valuation of taxable real and personal property.
Tax Rate Recapitulation Sheet (Recap Sheet): A document submitted by a city or town to the DOR in
order to set a property tax rate. The recap sheet shows all estimated revenues and actual appropriations
that affect the property tax rate. The recap sheet should be submitted to the DOR by September 1 (in
order to issue the first - half semiannual property tax bills before October 1) or by December 1 (in order to
issue the third quarterly property tax bills before January 1).
Tax Title (or Tax Taking): A collection procedure that secures a city or town's lien on real property and
protects the municipality's right to payment of overdue property taxes. Otherwise, the lien expires if five
years elapse from the January 1 assessment date and the property has been transferred to another
owner. If amounts remain outstanding on the property after issuing a demand for overdue property taxes
and after publishing a notice of tax taking, the collector may take the property for the city or town. After
properly recording the instrument of taking, the collector transfers responsibility for collecting the overdue
amounts to the treasurer. After six months, the treasurer may initiate foreclosure proceedings.
Tax Title Foreclosure: The procedure initiated by a city or town treasurer in Land Court or through
land of low value to obtain legal title to real property already in tax title and on which property taxes are
overd ue. The treasurer must wait at least six months from the date of a tax taking to initiate Land Court
foreclosure proceedings (MGL Ch. 60 §65).
Triennial Certification: The Commissioner of Revenue, through the Bureau of Local Assessment, is
required to review local assessed values every three years and to certify that they represent full and fair
cash value (FFCV). Refer to MGL Ch. 40 §56 and Ch. 59 §2A(c).
True Interest Cost (TIC): The actual cost of issuing a bond. The TIC is the yearly cost for obtaining debt
financing, expressed as a proportion of the total debt amount. All charges related to the bond are included;
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for example, all ancillary fees and costs such as discount points and prepaid interest, as well as factors
related to the time value of money.
Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions
on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by
trust agreements, as directed by the commissioners of trust funds or by town meeting. Both principal and
interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only
interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other
banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the
checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available
for disbursement.)
Underride: A vote by a community to permanently decrease the tax levy limit. As such, it is the opposite
of an override. (See Override)
Undesignated Fund Balance: Monies in the various government funds as of June 30 that are neither
encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.
Uniform Municipal Accounting System (UMAS): UMAS succeeds the so-called Statutory System
(STAT) and is regarded as the professional standard for municipal accounting in Massachusetts. As a
uniform system for local governments, it conforms to Generally Accepted Accounting Principles (GAAP),
offers increased consistency in reporting and record keeping, as well as enhanced comparability of data
among cities and towns.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts
receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity"
account on a corporate balance sheet. It is not, however, available for appropriation in full because a
portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free
Cash)
Unrestricted General Government Aid (UGGA): Portions of local aid that the City has discretion to
allocate, in contrast with restricted categories such as school or library aid.
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must
reflect its market, or full and fair cash value.
Warrant: An authorization for an action. For example, a town meeting warrant establishes the matters
that may be acted on by that town meeting. A treasury warrant authorizes the treasurer to pay specific bills.
The assessors’ warrant authorizes the tax collector to collect taxes in the amount and from the persons
listed, respectively.
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ACRONYMS
ADA Americans with Disabilities Act
ANR Approval Not Required
ATB Appellate Tax Board
BAN Bond Anticipation Note
BYOD Bring Your Own Device
CAFR Comprehensive Annual Financial Report
CD Certified Deposit
CMHS Cohasset Middle High School
CPA Community Preservation Act
CPD Cohasset Police Department
CPS Cohasset Public Schools
CRM Customer Relationship Management
DEP Massachusetts Department of Environmental Protection
DHCD Massachusetts Department of Housing and Community Development
DHSP Department of Human Service Programs
DOR Massachusetts Department of Revenue
DPW Department of Public Works
EDM Electronic Document Management
EFT Electronic Funds Transfer
ELA English Language Arts
EMS Emergency Medical Services
EOC Emergency Operations Center
EOLWD Executive Office of Labor and Workforce Development
EOPSS Massachusetts Executive Office of Public Safety and Security
EPA U.S. Environmental Protection Agency
ERP Enterprise Resource Planning
FBI Federal Bureau of Investigation
FEMA Federal Emergency Management Association
FTE Full Time Employee
FY Fiscal Year
GAAP Generally Accepted Accounting Principles
GASB Government Accounting Standards Board
GFOA Government Finance Officers Association
GIS Geographic Information Systems
GO Bond
General Obligation Bond
GPL Harvard University's Government Performance Lab
GPS Global Positioning System
Hazmat Hazardous Materials
HHA Home Health Aide
HMO Health Maintenance Organization
HR Human Resources
HUD U.S. Department of Housing and Urban Development
HVAC Heating, Ventilation, and Air Conditioning
IACP International Association of Chiefs of Police
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IT Information Technology
ITS Information Technology Services
K Thousand
LED Light Emitting Diode
LUCA Local Update of Census Addresses
M Million
MA Massachusetts
MAPC Metropolitan Area Planning Council
MassDOT Massachusetts Department of Transportation
MBTA Massachusetts Bay Transportation Authority
MCC Massachusetts Cultural Council
MCWT Massachusetts Clean Water Trust
MGL Massachusetts General Laws
MIS Management Information System
MPH Miles per hour
MVP Municipal Vulnerability Preparedness
NOI Notice of Intent
OPEB Other Post-Employment Benefits
OWD Office of Workforce Development (Human Services)
P&I Permits & Inspections
PC Personal Computer
PCO Plymouth County Outreach
PEB Post-Employment Benefits
PERAC Public Employee Retirement Administration Commission
PILOT Payments In-Lieu-Of Tax
RFQ Request for Qualifications
RMV Registry of Motor Vehicles
RTF Recycle Transfer Facility
SAFER Staffing for Adequate Fire and Emergency Response
SSRECC South Shore Regional Emergency Dispatch Center
STEAM Science, Technology, Engineering, Arts, and Math
SWP Stormwater Permit
TIC True Interest Cost
UGGA Unrestricted General Government Aid
US United States
VA U.S. Department of Veterans Affairs
VoIP Voice over Internet Protocol
WiFi Wireless Fidelity (wireless internet)
ZBA Zoning Board of Appeals