It’s been said that the best way to understand a subject that is new to you is to break down the unique vocabulary associated with, say, a college course or new job. On September 12, the Mattapoisett Finance Committee heard from Town Administrator Mike Lorenco, who presented them (primarily new members) with an introductory, crash course in municipal finance, beginning with vocabulary.

            Attending the meeting were longstanding members Paul Amoruso, Colby Rottler and Gary Johnson, along with newly appointed members Karen Keenan, Kathleen Costello, Aaron Goldberg and Brian Connelly.

            Lorenco started with the General Fund, monies collected from the town’s financial resources. An “enterprise fund” is money collected for separate town services such as water and sewer, and “subsidy” is the action taken to assist funding enterprise-fund accounts such as the town’s transfer station.

            The “levy” is the total property-tax collections for a fiscal year, and Proposition 2½ is a state law that limits the amount of revenue a municipality can raise from property taxes by establishing the levy limit. An “appropriation” is authorization to spend money as approved by Town Meeting.

            “New growth” is additional tax revenue generated from construction projects. PILOT stands for “Payment in Lieu of Taxes,” a monetary agreement with the town and other entities not subject to taxation, such as solar arrays.

            “Excess Capacity”is the amount of levy leftover after the budget is complete. OPEB stands for postemployment benefits for employees upon retirement (health insurance). A BAN or Bond Anticipation Note is generally used for short-term borrowing. “Free Cash”is revenue over estimates and any unspent expense appropriations.

            DOR is the Massachusetts Department of Revenue, which oversees all things included in municipal finance and the Division of Local Services. DLS is part of DOR and provides valuable reporting to the public and municipal leaders. “Exclusion” and “overrides” are increases to the levy limit.

            Lorenco went on to explain the roles of not only the Finance Committee but those of Capital Planning and the School Committee budget process.

            The Mattapoisett Capital Planning Committee studies capital-expense requests over $10,000 and with at least a five-year lifespan, reviews capital requests from department heads, reports on recommendations and prepares a five-year plan (currently using a 10-year plan).

            Lorenco explained that the Finance Committee acts as a financial advisor to the Select Board and Town Meeting, provides recommendation to Town Meeting for annual budget appropriations, manages the town’s Reserve Fund and votes to disburse money from the fund when requested by the town administrator, town accountant for unforeseeable or extraordinary expenses.

            Regarding the financial role of the Mattapoisett School Committee, Lorenco stated the School Committee has budget authority over the schools and that the Select Board represents executive officers.

            Lorenco did some deep diving into the budget process, property taxes, and a variety of matters related to revenue and expenses.

            Earlier in the meeting he noted that unless the Planning Board brings new and/or updated Zoning bylaws to the voters for consideration, the town may not need to hold a Special (Fall) Town Meeting. That decision is being pondered by the Select Board.

            The next meeting of the Mattapoisett Finance Committee is pending.

Mattapoisett Finance Committee

By Marilou Newell

In a rare Tuesday afternoon meeting, Rochester’s Select Board spent a lot of money on the town’s Police and Fire departments, all of it from American Rescue Plan Act (ARPA) funds.

            The board began the meeting by approving and signing a $179,520 contract with Industrial Protective Services, LLC, to obtain 33 new sets of Fire Department turn-out equipment.

            The panel then approved a variety of similar ARPA-funding requests from the Police Department, totaling over $227,000. It endorsed spending: $4,575 for new badges, $71,000 for the design and construction of a second floor for the Dexter Lane Police Station, $147,545.90 for two new police cruisers, $3,034 for first-aid kits to outfit those vehicles and $14,030 for 10 new Hewlett-Packard desktop computers.

            Newly appointed Police Chief Michael A. Assad Jr. said that the station’s existing computers are all at least 10 years old.

            The Select Board paused only on the motion to fund the new cruisers when board member Adam Murphy noted $157,000 was the original figure that he had been given for the expense. Assad explained he has replaced the original request with one for two Chevrolets, a Taho and a Silverado, totaling $10,000 less.

            At the end of these votes, Select Board Chairman Brad Morse asked Assad, who was sworn in as police chief less than a month ago (August 20), if he felt like it was Christmas for him.

            Assad smiled, and board member Adam Murphy said half-jokingly, “Don’t get used to it.” Assad nodded in agreement and said he was just taking care of some immediate priorities.

            The next meeting of the Rochester Select Board will be held on Monday, September 23, at 6:00 pm at the Council on Aging Senior Center, 67 Dexter Lane.

Rochester Select Board

By Michael J. DeCicco

Taking listed agenda items out of rotation during the September 9 meeting of the Mattapoisett Conservation Commission, Robert Sylvia of Cove Street addressed the matter of maintenance of the private roadway.

            Currently on file with the Highway Department are two municipal agreements that provide for snow removal and twice-annual grading of Cove Street, but Sylvia cited some residents of the barrier-beach neighborhood were either not in favor of the agreement or unable to financially support roadway maintenance. He emphasized the good working relationship he has with Highway Surveyor Garrett Bauer and repeated his intentions were to make the neighborhood better for all.

            Sylvia stated that he typically grades and plows a portion of the road himself (he is a licensed heavy equipment operator) and that he is in conversation now with Bauer on type of gravel to be used.

            An audience member identified as Brian Blaesser said that the beach association will be holding its annual meeting over the weekend when the issue of road maintenance will be decided. Chairman Mike King said, “As long as you are all conferring, we’re good.”

            Later in the meeting the board heard four requests for amended orders of conditions for building lots located on Goodspeed Island. They are lots 29 and 29A owned by Caroline’s Way Trust, lot 2, 3 Goodspeed Island Road owned by Christopher and Mary Riley and lot 28A owned by Derek and Kylene Gregoire.

            All four requests would grant permission to the install a master sewer system that would service all the new homes, with associated easements, and to perform beach repair and nourishments as needed after storms. The requests were granted. Ownership of the equipment will become the town’s once the installation has been paid for, engineer David Davignon of Schneider, Davignon & Leone, Incorporated, stated.

            A Notice of Intent filed by John Igoe and Ruthanne Miller for the construction of a single-family home was continued pending more complete, engineered drawings, including stormwater systems.

            Negative determinations of applicability were granted to filings by Bryan and Paula Coffey, 0 North Road, for a fence and possible swale installation; Lynne A. Moody, 6 North Road, for septic upgrades, and Ronald and Cynthia Axelrod for the replacement of an elevated deck.

            A Notice of Intent filed by Michael Harrington, 9 Shore View Avenue, for the construction of a single-family home in a flood zone, was conditioned.

            The next meeting of the Mattapoisett Conservation Commission is scheduled for Monday, September 23, at 6:30 pm.

Mattapoisett Conservation Commission

By Marilou Newell