Okay, so we are going to call this meeting to order. This is the meeting of the Halifax Finance Committee for the 5th of January of 2026. Happy New Year to everyone. This meeting has been posted in accordance with the provisions of MGL30A section 20B and is being recorded and
will be posted on the Area 58 community access channel. The finance committee reasonably anticipates the following matters will be discussed and/or voted on at this meeting and the agenda items may be taken out of order for time management considerations. Committee members in attendance are Cheryl Burke,
Mike Bennett, Frank Johnston, Rod Hemingway, Ed Bryan via Zoom, and myself, Jim Walters. Uh, all votes will be taken via roll call as we have one member who is on uh the video call. So,
thank you very much for attending. Happy New Year to everybody. Hope everybody had some great holidays. And we are now going to get back to work. Um, the first item on the agenda is the meeting minutes. I don't believe we had any released uh in the last couple of weeks for the last meeting we had on the 15th.
Uh all prior meeting minutes were uh for November and October were approved. So we are waiting I think for the two December uh sets of minutes to review. Uh so once we get those we'll get those back on the agenda to be approved. So we will close out the first uh line item of
the agenda. The second one is um we were looking for an administrator update on the budget submissions. Um I know um Lindsay you were working on getting them uploaded to the one drive. Did that did is that done? >> Um I started them today. So Jackie was
out so there was some of her stuff that I hadn't finished up today. >> Um so I did start submitting those to the one drive today. I believe I realized that I forgot to do mine on there. Um and I was like wow that's pretty embarrassing. Mhm.
>> Um, but I believe there's only like three or four that I still have to upload and then they'll be all set. >> Okay. So, we'll have a look at those at close by close of business tomorrow, I would imagine. >> Yep. >> Okay. >> Very good. Thank you so much for that
update. Um, anybody are they are they all in or are we waiting on anybody? >> No, they've all been submitted to me and Bob. Um, I just haven't uploaded all of them. And then this week Bob did have a family emergency. Um but this week he is
going to be scheduling the um meetings with everybody and leaison. >> All right. Very good. Very good. >> That would that was our next agenda item. There you go. >> So thank you very much for that. >> Um and I saw that you sent out the revenue report and um the budget status
report. So I would like to say I have two comments. one, I'm I'm still trying to analyze the the revenue reports to see where the uptick was in the revenue year-over-year, >> right? Cuz we're up by I think like I don't know, it looked like 800,000 uh
from last year, same time. So, I'm just trying to pin that down. >> Would that be >> You got the POS. >> Is that POS? Cuz that's 234 >> in November. >> Okay. of this um past year. So, I know
that's definitely one of them. It was a large chunk of money. >> Yep. >> Lindsay, real quick, is that the third payment or the second payment >> on the POS? Cuz there was three payments we were supposed to receive. >> Yeah, off the top of my head, I don't
know. I'd have to double check. I want to say it's the second payment. >> Okay. So, there's still one more pending then. Yes. It's a three payment out of this particular um >> Are they all the same? Do you know? >> No, they're different. >> Okay. >> Cuz right now we're hovering around
273,000. >> Yeah. And I think our number is going to be around a half a mill when we're done. >> Okay. >> Yeah. >> All right. >> All right. >> Okay. Thank you, Lindsay. >> Yeah. That like I said, I'm I'm I'm still kind of kind of drilling through
it. Uh just to >> Yeah. I'm also working on a actual spreadsheet too that breaks it down. Yes. >> Um so I can update once I have that updated I can >> share that too. >> Yep. That'd be great. It works. Mhm. >> That would be great. So um as so we'll
close out the budget submission agenda item and moved into the budget and the liaison updates. So you sent out the November status report. Appreciate that. So I have a couple of questions if you don't mind or and and maybe you just if you don't have the answer that's fine. If we could follow up with the department heads, um that would be
probably even better. So the first question I had is when we do the longevity payout, is that end of year or anniversary date? >> That is anniversary. >> Okay. Cuz there's some of the some of the payouts are like already already like beyond what um you know the
percentage that they should be this time of year, which should be about 42% of budget 6 months, not 6 months. So, so some of the longevity was changed. Um, specifically like with the admin union,
they had negotiated a slightly more >> um not a lot, but it was still like 520, maybe like 540 or something like that. >> Um 550. So, that wasn't budgeted for originally, >> right? >> Um and then I would have to just double
check all of the actual longevity stuff. Um, but as long as the overall wage, cuz it comes out of the wages. So, as long as the overall wage line looks good, Bob said not to worry about that because it
was probably a budgetary entry. So, as long as the overall budget was voted correctly and the wages were entered correctly, it's fine. >> So, okay, that's that's confusing. >> Mhm. um at least for me. >> So what you're we're saying that we
budgeted x amount of dollars, we increased it, but then we budgeted for that increase already. Is that what I understand you're saying? >> So okay. Yeah. So what I meant was at town meeting. >> Yes. >> If we budgeted a certain amount for the
overall. So I guess I answered it in two. >> Okay. >> Points as one point. So, one point is if it's an admin position in the town hall, it might have to have a line item of
transfer because I don't believe the increase in longevity for that specific position, >> right, >> was budgeted because it was after, >> right, it was after is it was after town meeting, >> right? So for the town hall
specifically, that's a separate issue. For other departments, if they are using if somebody just hit their 10 years, then maybe when they did their budget, they did one person, but they included
two people in their overall wage budget. So even though the longevity might not be broken out to include the two people, the overall wage line was broken out. So there will be money, >> right? But the wage the wage line the wage isn't the wage line the wage line
is different than the um longevity line. There's two different lines in the stats. >> The wage account longevity is under the umbrella. So as long as the overall grand total of wages
>> Uhhuh. is not sure it's fine. >> Can I ask a question? >> Yeah. >> The uh why is there a separate if they anticipate a longevity bonus for someone hitting their 10-year mark during the during this period of the of the
contract? Why wouldn't the why wouldn't that longevity bonus be anticipated under the longevity line rather than the wage line? >> It should be. Um, but some of those things are just budgetary beginning of the year budgetary entries. Um, so if
it's not broken out, I'm just following what was submitted. So in the grand total of the approved wages, it's there. But the broken out one that I enter everything off of, it might not have been included in the longevity line
specifically. So it's not really it's not a shortfall of the money, >> right? It's just the actual breakdown of it where it's a budgetary entry situation. >> I see.
>> So it was anticipated it was just put in it's in a different entry but the increase in expenditure was anticipated just in that separate budgetary line. >> Yeah. So a lot of times it'll just be so it happened last year with the assessor's position. Um
there was no money entered into the longevity line specifically, but the full amount of her salary plus longevity was budgeted for. So there was a shortage of what her longevity total was
only under the longevity line. At the end of the year, her wage account did not go short. it was right where it should be for everything for her salary plus longevity being paid out. So that was just
not broken out individually in the recommendation the budget for FY26 but the grand total of the figure included it and it was there.
>> Why isn't it being broken out? I don't know. >> It should be. It's cleaner. >> Yeah. >> I I completely agree. >> So, we need to pay mine to that this year. >> Yeah. >> Yeah. >> The line needs to show the longevity and
the wage is separate. >> Yes. I absolutely agree with that. I like that. >> That way. Otherwise, it looks like an inflated salary of an employee. >> Yep. [clears throat] >> I I agree. Um and it should be broken down by who's getting what and when.
>> Right. Correct. You know, the challenge that I have is it's broken out on the on the budget status report, but it sounds to me and and correct me if I'm wrong that we have department heads that are just working with like a gross number and as long as everything falls under the gross number
that they're, you know, they're basically there's there's no issues with how they're allocating their dollars. But when you when they go in and and adjust the system, right, and they're putting they're just putting in dollars on a certain line item and that that's
running out of money, you know, they they're just looking at the bottom line. So I think from just from a just from a financial management perspective and that was really kind of my next question is you know do the when a line item is out of the appropriate dollars do does
the administration yourself and the town administrator require a line item transfer to reload that line or do you just do we just say okay we'll just do it? >> Not no so for longevity specifically it would not be a line item transfer.
>> Okay. It would cuz it is longevity is a so it is some of them like cemetery and highway I believe their longevity is actually calculated into their overall salary. >> Well that's just one% >> right
>> there's other departments where it is once a year on your anniversary >> right >> that you get of that bonus. >> Okay. Um, so no, there would not need to be a line item transfer if
it wasn't broken out. >> Okay. Okay. >> Okay. So, we're just going to have to get into more detail, >> right? [clears throat] >> Okay. So, I think when we start planning for obviously next fiscal year, we we would like to have a policy that it's it
needs to be broken down and the department heads need to follow how that's broken down, right? cuz this is the money you get when you start running out. You have to put in your transfer form before you run out of money, not after you run out of money, right? Cuz that's how it's supposed to be done.
>> Correct. >> Correct. >> Yeah. >> Well, we can't they can't do any of that till May. >> Why not? >> No, we did this we did this once already. >> And they can >> I think they can do it. Yes, we already did this to schedule. >> So, if they're going to move dollars
from line item, I don't know, let's just say 011435294 to 01435293, they just put in a line item transfer form saying I'm moving whatever to whatever. >> So, that's not a line item transfer. A line item transfer is the department one
like police department to fire department. That cannot be done until May. If it is an expense account under the accountant department to an expense account of a meeting, that's not a line on transfer. That's just a budgetary
entry, journal entry to make that difference. >> You just can't cross department lines then until May. >> Right. >> Yeah. >> Right. >> Okay. >> So line item transfer specifically. No. >> Right. Okay.
>> So So how do you manage the dollar? How do they manage the dollars inside the department then? Just whatever is whatever cuz it seems catches catch can is not really even gap compliant. >> So if the expense account is voted for
I'll just say $1,000. Yep. >> And there's >> three different things, regular expenses, meetings, and mileage reimbursement. >> Mhm. As long as
the expense account does not exceed $1,000, then that's okay. [snorts] So, if there's $100 in mileage reimbursement, but I cho I went to two different conferences and I'm over in miles,
>> but I'm under in meetings and my expenses. It's fine cuz the expense account was voted for a thousand and I'm under that. >> Mhm. Okay. Interesting.
>> Well, that's totally different than wages. >> Yeah. Yeah. >> Right. >> Okay. I'm I'm going to have to kind of grind that up in my head a little bit just to get a better understanding of that. Um Okay. So, specifically to the accounts
and the budget status report, how's how did the veterans gifts get to 613% of plan? >> I would have to look at that. >> Okay. It's line item 265465502. >> 5502. >> Yeah. >> Okay. I can I'll review that tomorrow.
I'll pull like turnovers and stuff cuz that is a a gift account. So, I have to look into that side of it, >> right? And that's that's the veterans affairs officer that's in charge of that. Correct. >> Mhm.
>> Okay. >> Yep. >> Cuz that's the largest one. I think that I that seemed kind of lopsided, right? Um conservation expense office supplies is 149%, police expense office supplies
is 358%. Um, so they're showing negative in their appropriation, right? But if I understand you correctly, they can just it's okay because the bottom number is all the same, right? >> Yes. >> Okay.
All righty. Um, so I think I think the last question I had is I just want to make sure that the department heads are aware that there is no spending in excess of the appropriation. And when they over their budget, >> correct? And if they need to do
transfers, they need to put it in ahead of time, not behind when the transfers already not behind when they've already run out of money technically in their budget line. >> Yeah, I was very clear that I don't want to be doing line item transfers on the
last day that they're able to do them. >> Right. And so they know. >> Okay. Well, we'll just have to hold them to task, I think. >> All right. Anybody have any other questions on the budget and the budget
reports, the revenue reports that came out? >> No. >> My understanding is the um 55 community will start occupancy fairly soon here.
So, we're probably going to start seeing the um tax revenues from that. >> Okay. >> Okay. >> Um because most of the building is done. The first two floors are 100% done and the third floor is probably about 60%. >> Yeah. >> In the one in the one building next to
the grill 58. >> Yeah. >> And they're going to start occupancy without the third floor being completed. The fire chief has approved that because all of the suppression systems are installed already on the third >> wet or dry system. Do we have
>> It's a wet system >> and everything's installed and ready. So, um the first two floors are mostly all sold out. >> Really? >> Yeah. I think there's like five or six units that didn't sell so far. >> Wow. >> Yeah. >> So, that's just what I've heard from
>> now. They have to sell the whole building to get the the kick in for the community. >> Well, it's number units. I don't know if it was the whole building >> 32 or something, >> but they've started foundation work on the other buildings across the street. >> Something.
>> So, they're moving forward and they've got >> I forget the exact >> I'm surprised actually. >> Good. >> Yeah. So, we'll start seeing revenue increase this year for that. >> Are they going to rebid the community center where >> I don't know what's going on with that.
Yeah, >> I don't know either. >> Yeah, I know they had some meetings regarding that and they had some bids out for that. >> So, they're getting new bids. >> I don't know. I don't know how that lays out. >> Okay. >> Mr. Winnowitz has a question.
>> This is Chris Chris Witz, 129 Circuit Street. You just had a question when you raised the increase in revenue for is it the PAS? >> Yeah, >> that doesn't really exist into the budget to be used for anything, right? Is it that can only be used in the
future for PAS treatment? >> That is a raise of appropriate account. So, it would have to be voted at town meeting. >> Yeah. >> Um for POS related expenses, right? >> But when we got the overall money, it does get entered in as revenue. So it
would still affect the grand total of the revenue, >> right? But it's >> it can't be used the way other revenue can be. >> Okay. >> But it does get totaled out. >> Yeah. It'll be similar to the opioid uh funding that we haveated to be used.
>> That's correct. Because it was part of the class action lawsuit >> which we need that money for certain page issues here in town. No, but I'm glad that that came right future. >> Mhm.
Okay. All right. Anybody have any other questions on the revenue or budget reports? >> All right. Very good. So, we will close out that line item. Uh we can move into our next line item, which is correspondence and as may arise. Um so,
I did a little math today on the appropriation for the elementary school. So last year, this year, uh the appropriation was 7.7615813 is the current budget for the elementary school. If we add in proposition 2 and
a2, it is 780620 of 9, which is a 2.5% increase. Um, I was trying to do some research on the the website uh for the schools to see if there's the uh if the PowerPoint was up that they showed at the meeting, but I I didn't see it up
there yet. >> Um, >> to see what their number was cuz I know it's off based on what the 2 and 12% increase their cap is versus what it is they're looking for. They're looking for two, what was it like three, I think, was it 3%. >> 3%
>> 3% at the meeting that they had. So, we're there's a bit of a delta there. >> Um, and um, we would, you know, I don't know when the >> when the town administrator, whoever that is, wants to communicate what our,
you know, what our ability, what our 2 and 12% increase is. >> Um, but also there's going to be, so Sarah Hickey is retiring. She's retiring in February. Okay. The new the new person starts I think next week the 12th or
somewhere around. >> I thought the new person already started it. >> Oh, maybe they already did. >> Yeah, there's a piece in the paper. She had already started to have some time to work together. Got it. >> before Sarah leaves to become more familiar. >> All right. So, I'm going to send the new
person an email when I get her email address just to let her know that we'd like to kind of have a chat about what the town can afford versus what the what the um >> what the school wants. Right. So, I didn't have any other
emails from anyone else in the in the town over the past couple of weeks. Uh anybody else? >> No. Uh I don't know if we're a line about uh correspondence with leaison with department heads. I did reach out to Steve Littlefield from the veterans
and it looks like we could obtain some savings. Uh one of his budget lines uh will come down a fair amount so we can give you that. >> These Oh, that's the veteran the veteran. Yes. Yes. Little fields and veterans. Okay. Yeah. Yeah.
>> All right. Very good. Anyone else? Okay, we'll close out the correspondence and as may arise public participation, Chris, anything? >> I appreciate you attending our meeting. [laughter]
>> We like we like, you know, I mean, I like everybody I work with, but you know, it's always nice to have extra company. full. I know it's going to be a real >> it's going to be it's going to be quite a treat. Um okay. Uh anybody anybody have anything for the committee while we're
all here? >> All right. Um so we'll close out public participation again. Chris, thanks for coming. Um next meeting planning I have the 19th of January 6 p.m. It'll be a Zoom meeting. So it will be >> that's also MLK day. Oh, so we'll move
it to the 20th. >> Okay. We'll move it to the 20th. >> So, we're going to do uh the 20th on >> 20th on Zoom >> at 6 p.m. >> at 6 p.m. Perfect. Done.
>> All right. And hopefully by then we'll have a good look at the budgets and get some have some dates uh for when we're meeting with the other department >> so we can get this uh get this thing rolling. >> Okie do. >> Anybody anything else?
>> No. >> Right. >> No. >> Okay. Um is there a motion to adjurnn? >> So moved. >> Second. >> Very good. Roll call votes. Cheryl. >> Yes. >> Mike Bennett? Yes. >> Frank Johnston. >> Yes. To adjourn.
>> EJ. >> Yes. >> Mike Retta. >> Yes. >> Ron. >> Yes. >> And I'm a yes as well. So the meeting is adjourned. Thank you all for attending and we will see you on the 20th. >> Thank you. >> Take care everyone. >> Have a good night.
>> Hope you feel better. Get better. EJ quick.