Franklin Annual Report - 2020: Comptroller

To the Town Council and the Citizens of Franklin:

In accordance with the provisions of Massachusetts General Laws, the Annual Report of the Town Comptroller for the fiscal year ended June 30, 2020 is hereby submitted. All invoices and payrolls presented during the fiscal year by various departments were examined for accuracy and legality before being submitted to the Town Administrator for approval and to the Treasurer-Collector for payment.

The reports contained herein present fairly the material aspects of the Town of Franklin's financial position and results of operations. Financial reporting is in compliance with the Massachusetts Department of Revenue's Uniform Municipal Accounting System (UMAS) and generally accepted accounting principles (GAAP) as promulgated by the Governmental Accounting Standards Board (GASB).

The Town’s auditing firm, Melanson, Heath & Company, found the Town’s 2019 financial statements and systems to be in good order. The audited financial statements for the year ending June 30, 2019 are included.

On a side note I’d like to thank my staff for their professionalism, dedication and commitment to excellence. Our team is truly amazing and I look forward to making many significant improvements in the coming years.

Respectfully submitted,

Christopher M. Sandini, Sr.
Finance Director/Town Comptroller 

Visit the Comptroller's page  https://www.franklinma.gov/comptroller

The annual audits can be found  https://www.franklinma.gov/town-budget/pages/audits

In particular, the most recent one can be found

https://www.franklinma.gov/town-budget/files/melanson-heath-fy20-audit

Continue reading the Annual Report for 2020

https://www.franklinma.gov/town-clerk/files/town-franklin-annual-report-2020

Prior Annual Reports can be found online

https://www.franklinma.gov/town-clerk/pages/annual-reports

Franklin Annual Report - 2020:  Comptroller

Recap - School Committee - good work and progress highlighted room for opportunity on communications remains as school year closes

Quick Recap:

• Update on the Virtual learning academy (VLA) provided. This 'virtual school' served the remote students for all the elementary schools and without explicitly saying so found disparity among the different schools by grade level and brought the students to a good place for this challenging year. Interesting stat - 270 students started the year, 220 finished (50 went into school with return of in person learning).
• Update on the District Improvement Plan for their diversity, inclusion and equity work highlights the need for additional communications as many in the community were unaware of this work being done with a cross section of stakeholder representation. For a recent example, the FHS incident report was shared only with the direct FHS community and not the broader Franklin community
• Davis Thayer transition moves to next phase as building materials, etc. get determined to move or whatever. Decision to turn building over to Town is still a future item, timeline TBD.
• Workshop planned for July session in place of regular meeting, discussion of an outside audit a possible topic to find out what we have, where we could be and plan accordingly. The 3rd party view would augment the info provided to the Committee

----

As with most meetings in this pandemic period, I took my notes via Twitter during the meeting reporting in real-time via the virtual session

 

Photos captured during the meeting and shared via Twitter can be found in one album

https://photos.app.goo.gl/F9uRGSN6ejSb3GkR8

The Twitter hashtag can be found online  #schcom0608

https://twitter.com/search?q=%23schcom0608&src=typeahead_click 

 

Agenda document - https://www.franklinps.net/district/meeting-packets/files/agenda-6-22-21

 

Meeting packet folder - https://www.franklinps.net/district/meeting-packets/pages/june-22-2021-school-committee-meeting-packet

 

• Real time reporting underway for the School Committee meeting, last one of this school year #schcom0622

Virtual Learning Academy update

• Presentation on the virtual learning academy https://franklinps.net/district/meeting-packets/files/vla #schcom0622
• VLA started with 270 students and when in person returned they only dropped to about 220. #schcom0622
• Digital learning integrationists were invaluable to the academy. #schcom0622
• Overview of the VLA a testament to creativity, collaboration of the teachers, etc. #schcom0622
• More slides from presentation deck #schcom0622
• The VLA principal also did a guest role sharing experience from a prior role as a park ranger at the Badlands Natl Pk. #schcom0622
• What was a favorite part of school? A sample of the results #schcom0622
• 4th grade one word response to the school year #schcom0622

District Improvement Plan - goals update

• Next up district improvement goals update on SEL and related topics #schcom0622 (a cool practice to take a few collective breaths)
• Presentation deck for this update so you can follow along https://franklinps.net/district/meeting-packets/files/sel.
•  #schcom0622#schcom0622 SEL site reference with monthly focus points https://sites.google.com/franklinps.net
• Counseling is a growing need #schcom0622
• Staff support via professional Development #schcom0622
• Monitoring to ensure effective delivery, along with check-in #schcom0622
• Diversity update #schcom0622
• Diversity next steps #schcom0622
• SEL and school safety, some of the protocol will remain, #schcom0622
• Feedback from students received to enhance the handbook with relatable language and examples of what some of the violations would be. #schcom0622 make it in more of kid friendly language

Discussion action items

• Discussion action items, https://franklinps.net/district/meeting-packets/files/d1-policy #schcom0622 motion to move to second reading, passes 7-0

Reopening status

• Next up, reopening status https://franklinps.net/district/meeting-packets/files/status-update-6-18-21 #schcom0622 COVID pool testing ends with the closure of school. DESE updated requirements for summer school in regards to masks, encouraged for unvaccinated; clinic last week for middle schools, 120 first vaccines

Information matters

• Information matters, reminder in budget brochure to be shared; policy meeting July 28; workshop at July 27 meeting in lieu of regular meeting #schcom0622 Next meeting July 13, mostly routine things; raising possible outside audit for workshop discussion
• Dr Bergen comments on last day of school year. #schcom0622

Consent agenda

• Consent agenda motion to approve, seconded, desire to split them as D'Angelo was not part of the two meetings, she abstains from both of those separate votes; other three combined passes 6-0 (Spencer left) via roll call #schcom0622
• Motion to adjourn, passes 6-0 via roll call That's all for tonight, catch you next time!

  

Audio recording of meeting to be available in couple of days

 

good work and progress highlighted room for opportunity on communications remains as school year closes

Franklin, MA: Town Council - Agenda - May 5, 2021

FRANKLIN TOWN COUNCIL

Agenda & Meeting Packet

May 5, 2021

Meeting will be held at the Municipal Building
2nd floor, Council Chambers, 355 East Central Street
7:00 PM 

1. ANNOUNCEMENTS FROM THE CHAIR
a. This meeting is being recorded by Franklin TV and shown on Comcast channel 11 and Verizon Channel 29.  This meeting may be recorded by others. 
b. Chair to identify Council Members participating remotely

2. CITIZEN COMMENTS
Citizens are welcome to express their views for up to five minutes on a matter that is not on the agenda. The Council will not engage in a dialogue or comment on a matter raised during Citizen Comments. The Town Council will give remarks appropriate consideration and may ask the Town Administrator to review the matter.

3. APPROVAL OF MINUTES
None Scheduled

4. PROCLAMATIONS/RECOGNITIONS
Brutus Cantoreggi, Public Works Director - American Public Works Association, Public Works Director of the Year Award

5. APPOINTMENTS
None Scheduled

6. HEARINGS - 7:10 PM
Bylaw Amendment 21-868: Chapter 185, Zoning Article V, Special Regulations

7. LICENSE TRANSACTIONS
La Cantina Winery/La Cantina Brewery, Change of Category on their Farmer Series Pouring Permit from Wines to Wine and Malt Beverages, 355 Union Street, Franklin, MA 02038

8. PRESENTATIONS/DISCUSSIONS
a. Melanson & Heath - FY20 Audit 
b. Franklin TV - Pete Fasciano 
c. Anne Marie Tracey - Town Communications and Civic Engagement Update

9. SUBCOMMITTEE REPORTS
a. Capital Budget Subcommittee
b. Budget Subcommittee
c. Economic Development Subcommittee

10. LEGISLATION FOR ACTION
10a. LEGISLATION FOR ACTION
Bylaw Amendment 21-868: Chapter 185, Zoning Article V, Special Regulations - Second Reading (Motion to adopt Bylaw Amendment 21-868 - Two Thirds Majority Roll Call Vote)

10b. LEGISLATION FOR ACTION
Resolution 21-24: Gift Acceptance - DPW Highway & Grounds Division, Sand Sweeper (Motion to Approve Resolution 21-24 - Majority Vote)

10c. LEGISLATION FOR ACTION
Resolution 21-25: Ambulance Refund Acceptance - Fire Department (Motion to Approve Resolution 21-25 - Majority Vote)

10d. LEGISLATION FOR ACTION
Resolution 21-26: Gift Acceptance - Historical Commission, $100 (Motion to Approve Resolution 21-26 - Majority Vote)

10e. LEGISLATION FOR ACTION
Resolution 21-27: Gift Acceptance - Police Department, $300 (Motion to Approve Resolution 21-27 - Majority Vote) 

11. TOWN ADMINISTRATOR'S REPORT
a. COVID-19
b. FY22 Budget Update - FY22 Town Administrator Budget Materials

12. FUTURE AGENDA ITEMS

13. COUNCIL COMMENTS

14. EXECUTIVE SESSION
None Scheduled

ADJOURN

Note:  Two-Thirds Vote: requires 6 votes
Majority Vote: requires majority of members present and voting

Meeting agenda (PDF version)   https://www.franklinma.gov/sites/g/files/vyhlif6896/f/agendas/5-5-21_town_council_agenda_packet.pdf

Town Council agenda web page with links to all docs

https://www.franklinma.gov/town-council/agenda/may-5-town-council-agenda

Franklin, MA: Town Council - Agenda - May 5, 2021

Town Council - Recap of March 20 - great reading in the Auditor's Report

Two take aways for me from the Town Council meeting held, Wednesday, March 20 were 

(1) the breadth of offerings by the Recreation Dept and how such a great value that is to the residents of Franklin 
and  
(2) the depth of information in one place for the finances of Franklin for FY 2018.

Recreation
The presentation document shared by Ryan Jette at the Council meeting is shown here. Page by page, the number of program offerings, the total involvement of the community, the minimum cost to the community (all funded by the fees for each program). 

If you are not taking advantage of one or more of the Recreation Dept programs, what are you looking for? Seriously, raise the question, they have shown to be expanding to meet the needs over the years, it may very well be something to happen.

Franklin Recreation Dept - Update 3/20/19 from Franklin Matters

https://www.slideshare.net/shersteve/franklin-recreation-dept-update-32019

Financial Audit Report

• An audit report can be dry reading. 

First and foremost, Franklin has a good report; there are no issues, the auditors found that Franklin's processing and accounting is all in good order. We are one of the 20% of MA communities to get such a clean report. We do have a lot of good folks working for the Town that make this happen and be thankful for.

• An audit report does contain lots of great information.

In rounded numbers, $74M of the $144M revenue the Town sees comes from property taxes. $6M from excise taxes. $8M for charges for services provided. $48M from grants and contributions. The bulk of the 48M is state funding. Half of our overall revenue comes from property taxes. We could not raise sufficient funding from either the excise taxes or services we provide (even if we could try).  See pages 6, 7 and 8 for these numbers.

The unassigned fund balance on Page 9 amounts to 9.8% and is a good number to have. This is money that Franklin has in its 'savings' account, that is set aside for special purposes. $1.5M of that was used to balance the FY 2019 budget.

Page 10 highlights the general fund spending.

Page 11 shows our overall Capital Asset position. How much is all the land and buildings Franklin owns really worth?

Page 11 and 12 also provide a history of the Stabilization fund balances since the 1990's. What have we done with the money? The key answers are provided there, year by year.

In among the "Notes to the Financial Statements" which begins on Page 26, the definition of a capital asset and the depreciation schedule is found on pages 29-30. 

In addition:

• The Norfolk County Retirement System is covered beginning on page 44
• The Mass Teachers Retirement System is covered beginning on page 49
• Other Post Employment Benefits (OPEB) is covered beginning page 52

https://drive.google.com/file/d/14FpwU6WMmIZjNEqda6lBRnOXOhArjGZe/view?usp=sharing





My notes reported live during the meeting can be found

• Live reporting: to Closing
• https://www.franklinmatters.org/2019/03/live-reporting-to-closing.html
• Live Reporting: Legislation for action
• https://www.franklinmatters.org/2019/03/live-reporting-legislation-for-action_20.html
• Live reporting: Recreation Dept Update
• https://www.franklinmatters.org/2019/03/live-reporting-recreation-dept-update.html
• Live Reporting: Town Council - March 20, 2019
• https://www.franklinmatters.org/2019/03/live-reporting-town-council-march-20.html

Recreation Director Ryan Jette presenting to the Town Council

Live Reporting: Town Council - March 20, 2019

Present: Hamblen, Casey, Dellorco, Kelly, Padula, Earls
Absent: Mercer, Pellegri

Agenda Item	Summary
Town Council Meeting Agenda	Meeting of March 20, 2019
1. ANNOUNCEMENTS	a. This meeting is being recorded by Franklin TV and shown on Comcast Channel 11 and Verizon Channel 29. This meeting may be recorded by others.
2. CITIZENS COMMENTS	a. Citizens are welcome to express their views for up to five minutes on a matter that is not on the agenda.  The Council will not engage in a dialogue or comment on a matter raised during Citizen Comments. The Town Council will give remarks appropriate consideration and may ask the Town Administrator to review the matter.
3. APPROVAL OF MINUTES	None
4. PROCLAMATIONS/RECOGNITIONS	None
5. APPOINTMENTS	None
6. HEARINGS	None
7. LICENSE TRANSACTIONS	None

Citizen comments - 

Alan Earls

Charles River Meadowlands Initiative - better access to the area, Apr 11 input schedule to review findings - location at King St Fire Station 

6:30 PM 

8. PRESENTATIONS/DISCUSSIONS
8a. PRESENTATIONS/DISCUSSIONS	a. Auditors- Independent Auditors Report for the Year Ended June 30, 2018

https://www.franklinma.gov/sites/franklinma/files/mai/files/franklin_ma_sa18_final_1.pdf

Zack Bentros, Auditor
Chris and Kerry

page 1 (after table of contents)
clean opinion, best opinion

narrative summary, page 14 state of net position
library project as completed moved from a project to an asset accounted for as depreciation

Norfolk Retirement changed assumption rate
increase in liability offset by an increase in investment revenue
$4.4M decrease in liability

Net OPEB liability
big change for town and all communities
change in accounting statements reflected in the changes here
full liability required to be presented in full, as opposed to spread of 30 years
users of statements won't be shocked by the change

P 16
$1.3M current taxes or liened, good job on tax collections
$11.9M an increase over the prior year; starting point of DOR amount of free cash
a little over 10%, and an increase over the prior year, favorable

P  20
highlights the unassigned fund balances
$1.9M more revenue than expected
$1.3M less expenses than budget

used $2.2M in free cash but then gave back more than used

amount set aside for OPEB is about average for other communities

the Town is in a very strong financial position, there are no items in a management letter to be addressed, only about 20% of the communities don't get a letter

thanks to Kerri and Chris, Audit is a cumbersome process and they did very well

Franklin, MA: Town Council - Agenda - Mar 20, 2019

The published agenda and documents for the Franklin Town Council meeting scheduled for Wednesday, March 20, 2019

You can also find the full set of documents in one PDF

https://www.franklinma.gov/sites/franklinma/files/agendas/town_council_meeting_agenda_for_march_20_2019.pdf

You can also find the individual documents on the Meeting Agenda page
https://www.franklinma.gov/town-council/agenda/march-20-town-council-agenda

(Note: where there are active links in the agenda items shown below, the link will take you to the associated document)

Agenda Item	Summary
Town Council Meeting Agenda	Meeting of March 20, 2019
1. ANNOUNCEMENTS	a. This meeting is being recorded by Franklin TV and shown on Comcast Channel 11 and Verizon Channel 29. This meeting may be recorded by others.
2. CITIZENS COMMENTS	a. Citizens are welcome to express their views for up to five minutes on a matter that is not on the agenda.  The Council will not engage in a dialogue or comment on a matter raised during Citizen Comments. The Town Council will give remarks appropriate consideration and may ask the Town Administrator to review the matter.
3. APPROVAL OF MINUTES	None
4. PROCLAMATIONS/RECOGNITIONS	None
5. APPOINTMENTS	None
6. HEARINGS	None
7. LICENSE TRANSACTIONS	None
8. PRESENTATIONS/DISCUSSIONS
8a. PRESENTATIONS/DISCUSSIONS	a. Auditors- Independent Auditors Report for the Year Ended June 30, 2018
8b. PRESENTATIONS/DISCUSSIONS	b. Recreation Department
8c. PRESENTATIONS/DISCUSSIONS	c. Department of Public Works- Recycling
9. SUBCOMMITTEE REPORTS	a. Capital Budget Subcommittee b. Budget Subcommittee c. Economic Development Subcommittee
10. LEGISLATION FOR ACTION
10a. LEGISLATION FOR ACTION	Resolution 19-25: Appropriation Police & Fire Station Improvements (Motion to Approve Resolution 19-25 - Majority Vote (5))
10b. LEGISLATION FOR ACTION	Resolution 19-26: Appropriation Transfer Funds Public Works Curbside (Motion to Approve Resolution 19-26- Majority Vote (5))
10c. LEGISLATION FOR ACTION	Bylaw Amendment 19-839: Municipal Service Fees- Recycling Sticker Rate Increase- 1st Reading (Motion to Move Bylaw Amendment to a 2nd Reading- Majority Vote (5))
10d. LEGISLATION FOR ACTION	Bylaw Amendment 19-840: Municipal Service Fees- Curbside Trash/Recycling Rate Increase- 1st Reading (Motion to Move Bylaw Amendment 19-840 to a 2nd Reading- Majority Vote (5))
11. TOWN ADMINISTRATORS REPORT
12. FUTURE AGENDA ITEMS
13. COUNCIL COMMENTS
14. EXECUTIVE SESSION	None Scheduled
15. ADJOURN

Due to global market issues for recycling, proposal to increase curbside fee