[Added 10-20-2005 by Order No. 2006-028]
This article describes all Town Council administrative
policies established for the purpose of guiding the development and
implementation of administrative procedures by the Town Manager within
the Town.[2] The administrative policies and, hence, the administrative
procedures shall describe all legislative, administrative, and adjudicatory
procedures of the Town. It shall establish policies and procedures
by which municipal legislation is developed, introduced, and approved
before the Town Council and by which rules and regulations are adopted
by Town administrative agencies. It specifies the manner in which
all the entities of the Town function administratively, through the
promulgation of policies and procedures. It delineates the method
and manner in which adjudicatory proceedings are to be conducted by
the various Town agencies and officials who have the responsibility
of deciding individual cases.
[Added 10-20-2005 by Order No. 2006-028]
A.
It is the policy of the Town of Barnstable that effective
communication, whether written, oral, or graphic, be exhibited on
all occasions in order to convey all relevant goals, policies, procedures,
and facts related to all issues.
B.
Effective management is based on effective communication.
The nature of communicating is ever changing as more people are involved
and depend on information; information is more complex, subtle, and
subliminal; and communication depends far more on high technology.
In light of these realities, the Town's communication practices shall
be based on the following goals: clarity, succinctness, and timeliness.
[1]
Editor’s Note: Former § 241-54,
Communications, was repealed 9-8-2005 by Order No. 2005-126.
A.
It is the policy of the Town of Barnstable that all
public officials and employees demonstrate the highest standard of
personal integrity, truthfulness, honesty and fortitude in all of
their public activities.
B.
The proper operation of democratic government requires
that public officials and employees be independent, impartial, and
responsible to the people they serve; that government decisions and
policy be made in the proper channels of the governmental structure;
that public office not be used for personal gain or to advance the
interests of family, relatives or friends; and that the public have
confidence in the integrity of its government.
A.
It is the policy of the Town of Barnstable that financial
management be conducted with the objectives of providing municipal
service in a predictable manner and alignment with public policy goals
as set forth by the Town Council.
B.
The Town of Barnstable faces continuing operational and capital requirements to meet the increasing needs of its citizens. These requirements have to be met amidst little or no state or federal assistance and within the constraints of Proposition 2 1/2. To help ensure the Town's financial stewardship, an established program of managing the Town's finances becomes essential. To this end, the Town Council seeks policies and procedures that are financially prudent and in the Town's best economic interest. The Town Council promulgates these financial policies consistent with its responsibilities under Part VI, Financial Procedures, Section 6-8, Financial Management Procedures, of the Town Charter.
C.
In following this policy, the Town shall pursue the
following goals:
(1)
To develop effective financial management within the
Town which conform to generally accepted accounting principles;
(2)
To simplify, clarify, and modernize the financial
systems of the Town as the need occurs;
(3)
To provide increased public confidence in public financial
management;
(4)
To provide increased economy and financial performance
and to maximize to the fullest extent practicable the use of public
funds of the Town; and
(5)
To provide safeguards to ensure quality and integrity
of the financial systems.
D.
In order to obtain the above goals, the Town Council
adopts the following policies:
(1)
Accounting, auditing and financial planning.
(a)
The Town will establish accounting practices
which conform to generally accepted accounting principles (GAAP) as
set forth by the authoritative standard-setting body for units of
local government.
(b)
An annual audit will be performed by an independent
public accounting firm and an official, comprehensive annual financial
report (CAFR) shall be issued no later than six months following the
end of the fiscal year.
(c)
A management letter, a by-product of an annual
audit, shall be provided by the independent public accounting firm
no later than February 1. Additional findings and recommendations
may be communicated in a separate letter to be provided no later than
March 1.
(d)
A five-year financial forecast shall be prepared
annually by the Town Manager, in accordance with the Charter, Section
6-6, projecting revenues and expenditures for all operating funds.
This forecast shall be used as a planning tool in developing the following
year's operating budget and capital improvements plan. The forecast
shall be submitted no later than October 1.
[Amended 6-20-2019 by Order No. 2019-208]
(2)
General topics.
(b)
In order to cover losses arising out this fund,
amount will be appropriated to cover the stop-loss premium and a sum
to establish the fund for future losses.
(c)
It is the intention of this fund to cover all
losses arising out of employment injury, fire, vandalism, burglary,
theft and repairs. A stop-loss insurance through an insurance carrier
will be provided for catastrophic losses.
(3)
Debt refinancing. An advance refunding of outstanding
debt shall only be considered when present value savings of at least
3.00% of the principal amount of the refunded bonds are produced,
unless: (a) a debt restructuring is necessary or (b) bond covenant
revisions are necessary in order to facilitate the ability to provide
services or to issue additional debt. An analysis shall be conducted
when necessary to determine whether debt financing, cash purchase,
or leasing is the most effective method of financing for the Town.
[Amended 1-6-2011 by Order No. 2011-036]
(4)
General fund.
(a)
Current revenues will be sufficient to support
current expenditures.
(b)
Debt will not be used to fund current operating
expenditures.
[1]
General Fund Undesignated Fund balance of at
least 4% of total annual expenditures shall be budgeted. The Undesignated
Fund balance shall be used to provide for temporary financing for
unanticipated or unforeseen extraordinary needs of an emergency nature,
for example, costs related to a natural disaster or calamity, or an
unexpected liability created by federal or state legislation, new
service needs that have been identified after the budget process,
new public safety or health needs, revenue shortfalls, service enhancements,
or opportunities to achieve costs savings.
[Amended 5-18-1995 by Order No. 95-147]
[2]
Funds shall be allocated from the Undesignated
Fund balance only after an analysis has been prepared by the Town
Manager and presented to Town Council. The analysis shall provide
sufficient evidence to establish that the remaining balance is adequate
to offset potential downturns in revenue sources and provide a sufficient
cash balance for daily financial needs. The analysis shall address
the nature of the proposed expenditure and the revenue requirement
in subsequent budget years.
[3]
Prior to allocating funds from the Undesignated
Fund balance the Town Council shall find that an emergency or extraordinary
need exists to justify the use of these funds. Funds shall be allocated
each year in the budget process to replace any use of Undesignated
Fund balance funds during the preceding fiscal year to maintain the
balance of the Undesignated Fund balance at 4% of budgeted expenditures.
[Amended 5-18-1995 by Order No. 95-147]
(c)
The year-to-year increase of actual revenue
from the levy of the ad valorem (property) tax shall generally not
exceed 2.5% (Proposition 2 1/2):
(d)
Property values shall be appraised at a minimum
every three years.
(e)
The Town shall encourage the Town Treasurer/Collector
to follow an aggressive policy of collecting property tax revenues.
An average collection rate of at least 95% of current levy shall be
maintained.
[Amended 6-20-2019 by Order No. 2019-208]
(f)
Charges for service and other revenues shall
be examined annually and adjusted as deemed necessary to respond to
changes in cost of service.
(g)
An adequate level of maintenance and replacement
will be funded each year to insure that all capital facilities and
equipment are properly maintained as needed and tied to proper repair
and maintenance procedures.
(5)
General obligation debt.
(a)
All debt shall be financed outside the limitations
of Proposition 2 1/2 with the exception of debt related to Enterprise
Funds, gifts, and betterments. The requirements for such financing
shall be an expenditure of at least $250,000 and a useful life in
excess of five years.
[Amended 5-18-1995 by Order No. 95-147]
(b)
The term of long-term debt generally shall not
exceed the expected useful life of the capital asset being financed
and, in no case, shall it exceed 20 years.
(c)
The ratio of net debt (total outstanding Town
of Barnstable general obligation debt less reimbursements) to total
assessed valuation shall not exceed 1.5%. This excludes debt of overlapping
jurisdictions.
(d)
The ratio of debt service to total expenditures
(operating expenditures and debt service combined) shall not exceed
15%.
(e)
The Town shall target a Standard and Poor's
(S and P) ratio of 8%. S and P ratio is calculated by dividing overall
net debt per capita by effective buying income per capita.
(f)
Current revenue should be committed annually
to provide sufficient "pay-as-you-go" financing so that, at the end
of five years, annual contributions from current revenues amount to
10% of new debt to be issued.
(g)
Excess appropriated bond issues shall be placed
into a bond repayment fund account at the end of a project completion.
The only purpose of the bond repayment fund account shall be:
(6)
Offset receipts and Enterprise Funds in general.
(a)
The Town shall establish and maintain offset receipts and Enterprise Funds pursuant to MGL Chapter 40, § 39, and Chapter 44, § 53, respectively, wherever possible in order to ensure annual operation and maintenance needs are met and such services are financed in an equitable manner.
(b)
The term of debt for offset receipts and Enterprise
Funds generally shall not exceed the useful life of the asset, and
in no case shall the term exceed 30 years.
(c)
Principal repayment delays shall not exceed
five years.
(d)
An offset receipts and Enterprise Fund shall
maintain a fully funded debt service reserve for its existing bond
issues and future issues.
(e)
Debt service coverage of at least 1.25 times
shall be the target.
(f)
Short-term debt, including tax-exempt commercial
paper, shall be used when authorized for interim financing of capital
projects. The term of short-term debt shall not exceed five years.
Total short-term debt shall generally not exceed 10% of outstanding
long-term debt.
(g)
Ongoing routine, preventive maintenance should
be funded on a pay-as-you-go basis.
(h)
Capital enterprise projects should be financed
through a combination of cash financing and debt. A ratio of at least
10% equity contributions is desirable.
(i)
All offset receipts and Enterprise Funds shall
maintain a working capital reserve, defined as cash and investment
pool equity in current assets, which is equivalent to 30 days of budgeted
operations and maintenance expense.
(j)
Rates for offset receipts and Enterprise Funds
shall be designed to generate sufficient revenues to support the full
cost (direct and indirect) of operations and debt and provide debt
service coverage, if applicable, and to ensure adequate and appropriate
levels of working capital. Rates for the Department of Community Services
Enterprise Fund shall be designed to generate revenue amounts less
than required to support the full cost (direct and indirect) of operations
and debt and working capital.
[Amended 5-18-1995 by Order No. 95-147]
(7)
Gifts and grants.
(a)
All grants shall be managed to comply with the
laws, regulations and guidance of the grantor; and all gifts and donations
shall be managed and expended according to the wishes and instructions
of the donor.
(b)
All gifts and grants shall be evaluated for
suitability and consistency to Town policies. They shall also be formally
accepted by both the Town Manager and the Town Council.
(8)
Capital Trust Fund. A Capital Trust Fund is hereby
established for the purpose of financing debt service for recommended
capital improvement program projects, as contained within the Town's
five-year capital improvement plan.
[Added 5-18-1995 by Order No. 95-147; amended
5-21-1998 by Order. No. 98-119]
(a)
The Capital Trust fund will be funded through
a general operations set-aside at a minimum of $1,900,000 annually.
(b)
The Capital Trust Fund shall not be utilized
for any purpose other than that stated herein.
(c)
The criteria for reviewing capital project eligibility
for Capital Trust Fund borrowing include the following:
(d)
The Capital Trust Fund will have a debt service
restriction on the fund, such that debt service estimates from authorized
loan orders shall not exceed, at any one time, more than 80% of the
amount in the fund as of the close of the fiscal year prior to the
next debt service authorization, unless recommended by the Town Manager
(e)
The Capital Trust Fund shall otherwise function
in accordance with related financial policies of the Town.
A.
It is the policy of the Town of Barnstable to authorize
the acquisition and utilization of vehicles for use by officials of
the Town, in the conduct of their employment responsibilities. Municipal
employee are obligated to comply with the provisions of this procedure
when their employment responsibilities require use of a municipal
vehicle.
It is the policy of the Town of Barnstable that,
giving due regard to the financial limitations of the Town, prudent
managerial oversight should limit risks and exposures. Local governments
are subject to four basic types of risks: real and personal property
loss; loss of income or increased costs associated with property loss;
personnel loss; and liability. In response to these potential losses,
the Town of Barnstable shall always consider and pursue the best action
or combination of actions to control risk: risk avoidance; risk prevention;
risk assumption; and risk transfer. The purpose of this policy is
to provide a functional tool for insurance management. In pursuing
this policy, the Town shall abide by the following goals:
It is the policy of the Town of Barnstable that,
giving due regard to the safety and risk of investment, all available
funds shall be invested in conformance with legal and administrative
guidelines and maximize yields with the minimal risk and utilization
of collateralization when requested. Effective cash management is
recognized as essential to good fiscal management. An aggressive cash
management and investment policy will be pursued to take advantage
of investment interest as a viable revenue source. The Town's portfolio
shall be designed and managed in a manner responsive to the public
trust and consistent with state and local law. Investments shall be
made with the primary objectives of:
A.
The purpose of this policy is to establish guidelines
for the selection and utilization of computers in the Town of Barnstable.
This policy is also intended to set up support procedures and personnel
for assisting users in acquiring and utilizing computers.
B.
Computers are currently being acquired and used in
most Town departments. This occurrence is streamlining work and changing
the way many employees view information and its effect on their jobs.
The decreasing costs and increasing power have put computers in the
reach of all departments. The Town recognizes the need to define the
appropriate role for the computer.
C.
While acknowledging the power of the computer to increase
productivity, there is a need to set standards for ensuring compatibility.
There is also a need to review uses for appropriate minicomputer applications
and ensure that information systems needs could not be handled better
in some other manner. These computer policies are specifically intended
to attain the following objectives:
(1)
Encourage the use of technology of all types to improve
and enhance the efficiency of the Town's procedures and practices
whenever and wherever possible.
(2)
Maintain and promulgate standards for computer technology
and general electronic information management. Provide policy guidance
to the management on the review and purchase of computer technology
(hardware, software, and communications) so as to insure compliance
with published standards.
(3)
Maintain procedures and policies to insure that the
Town's electronic resources are properly managed. Emphasis shall be
placed on insuring that electronic information is easily accessible
by those departments requiring access.
(4)
No deviation from published hardware, software, communications,
or information management policies/standards without a written waiver
signed by the Town Manager and/or his/her designee.
(5)
Centralize functions which can be automated and/or
centralize so as to maximize the utilization of the Town's personnel
and/or other financial resources.
A.
It is the policy of the Town of Barnstable to establish
and maintain an equitable personnel system. This system should also
promote the efficiency and economy of government, to promote the morale
and well-being of Town employees, and to promote equal employment
opportunity for all employees and candidates for employment.
B.
The dynamics of personnel management must mediate
between organizational change and the need for technical stability
through affirmative action, human resource planning and cutback management,
productivity, and labor relations. Effective personnel management
must also balance the four values of social equity, responsiveness,
efficiency, and individual rights. The personnel policies are based
on the following principles in order to balance these values:
(1)
Recruiting, selecting, and developing employees on
the basis of their abilities, knowledge, and skills.
(2)
Providing equitable compensation.
(3)
Training employees as needed to assure high quality
performance in delivering quality services to the public.
(4)
Retaining employees on the basis of the adequacy of
their performance, correcting inadequate performance, and separating
employees whose performance does not adequately improve.
(5)
Assuring fair treatment of applicants and employees
in all aspects of personnel administration without regard to political
affiliation, race, color, national origin, age, sex, creed, handicap,
or any other nonmerit factor, except where such factor is a bona fide
occupational requirement, and with proper regard for their privacy
and constitutional rights as citizens; prohibiting discrimination
against any person on the basis of such nonmerit factors.
(6)
Assuring that employees are protected against coercion
for partisan political purposes and are prohibited from using their
official authority for any purpose other than those duties and responsibilities
directly associated with their positions in Town government.
It is the policy of the Town of Barnstable to
procure goods and services that help the organization deliver quality,
competitively priced services in a manner as environmentally benign
as practicable to the citizens and visitors of Barnstable. The Town's
procurement policies are intended to minimize risks and realize efficiencies
by way of superior management consistent with the Commonwealth of
Massachusetts Chapter 30B of the General Laws: Uniform Procurement
Act; Chapter 30, § 39M; and Chapter 149, §§ 44A
through M. The Town of Barnstable's management of procurement will
be conducted with the primary objectives of purchasing competitively
priced, quality goods and/or services in quantities necessary to accomplish
service delivery objectives. The Town of Barnstable recognizes that
the use of taxpayer funds deserves the greatest care in procuring
goods and services which are as environmentally benign as practicable
and which enable the Town to attain its objectives in a cost-effective
manner.
A.
It is the policy of the Town of Barnstable to manage
its public land and waters, buildings and structures in order to protect
the public's investment.
B.
Effective property management is based on the following
basic principles:
(1)
Protect against liability.
(2)
Preserve and enhance financial and natural assets.
(3)
Provide for appropriate access.
(4)
Maintain visual and cultural character.
(5)
Use of public lands and facilities shall be consistent
with applicable open space, recreation, historic, building, and land
management plans.
C.
These principles are best served by the pursuit of
the following goals:
(1)
Protect against liability:
(a)
Ensure that insurance policies provide for asset
replacement where practical.
(b)
Provide appropriate security for all properties.
(c)
Provide for appropriate maintenance and improvement
of buildings, structures and lands.
(d)
Seek the removal of attractive nuisances.
(e)
Educate users as to safe and appropriate activities.
(2)
Preserve and enhance financial and natural assets.
(a)
Implement long-range capital improvement plan
(b)
Develop management plans for all lands and facilities.
(c)
Establish guidelines for asset acquisition and
disposition.
(d)
Provide for appropriate maintenance and improvement of buildings, structures and lands [Subsection C(1)(c)].
(e)
Enforce rules and regulations regarding public
use and access.
(3)
(4)
Maintain visual and cultural character.
(a)
Provide for appropriate maintenance and improvement of buildings, structures and lands [Subsection C(1)(c)].
(b)
Enhance and preserve the physical appearances
and vistas.
(c)
Ensure conformity to existing zoning, historic
district guidelines, and local comprehensive plan architectural design
guidelines.
(5)
Use of public lands and facilities shall be consistent
with applicable management plans for open space, recreation, historic,
building, and land.
(a)
Develop management plans for all lands and facilities,
and update every 10 years, or more often as is required, except as
noted below.
(b)
Ensure conformity to existing zoning, historic district guidelines, and local comprehensive plan architectural design guidelines [Subsection C(4)(c)].
(d)
Provide for appropriate maintenance and improvement of buildings, structures and lands [Subsection C(1)(c)].
(e)
Ensure that all maintenance and improvements
to existing buildings and structures or the development of new ones
are energy efficient.
(h)
Develop and implement the Town's Open Space
and Recreation Plan, and update every five years, or more often as
is required.
(i)
Follow appropriate federal and state grant guidelines
to ensure eligibility for funding property management objectives.
(j)
Establish effective coordination with the state
and federal government, other municipalities, Barnstable County, Fire
Districts, not-for-profit organizations, and others where necessary.
D.
In order to effectuate this policy, the Town should
ensure consistency in the application of all other administrative
policies which have a direct interrelationship to the property management
policy of the Town.
A.
It is the policy of the Town of Barnstable that trust
fund management be consistent with the legal requirements, including
Town ordinances, and spirit of each respective trust document and,
to the maximum extent possible, realize the purposes the trusts were
intended to achieve.
B.
Trust fund management will be conducted with the primary
objectives of:
(1)
Conformance to each trust document's specified purpose,
legal requirements, and administrative guidelines;
(3)
Preservation of capital;
(4)
Maintenance of security of trust funds and investments;
(5)
Maximization of total return for each trust fund;
(6)
Efficient disbursement of funds on an equitable basis;
and
(7)
Effective collection of all due monies.
The Town of Barnstable recognizes that volunteers
are an integral part of the Town's government. Their participation
in the process of government contributes to the uniqueness of the
Town's quality of life. Volunteers choose to act in recognition of
social responsibility and without concern for monetary gain, going
beyond what is necessary to one's physical well-being. A citizen may
choose to be a policy-making volunteer or a service volunteer. The
Town of Barnstable is committed to providing adequate support, training,
leadership, and recognition for all its volunteers. It expects commitment
and excellence from the volunteers. The Town has the right to determine
duties, authorities and appropriateness of volunteers. Following established
volunteer management protocol, the Town has the right to both select
and remove volunteers.
