HomeMy WebLinkAbout2025-12-15 Finance Committee Minutes di
Finance Committee
Meeting Minutes of December 15, 2025
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Call To Order: Chair Regina Kean called the open meeting to order at TOOPM in the North Andover Senior
Center located at 481 Sutton Street North Andover.
Present: Chair Regina Kean, Vice Chair Denevan O'Connell, Jeanne Irwin, Nancy Sarro, Keith Chaney, Eva
Pastor, Christine Allen, and Jennifer Watson.
Not Present: Dustin Silk.
Non-Board Members in Attendance: Finance Director Dennis Keohane.
TRI-BOARD MEETING between Select Board, Finance Committee and School Committee
FY27-FY31 Capital Improvement Plan
Ms. Murphy-Rodrigues presented the FY27-FY31 Capital Improvement Plan. Ms. Murphy-Rodrigues stated
they will focus on the FY27 plans. Ms. Murphy-Rodrigues explained what the Capital Improvement Plan is.
Ms. Murphy-Rodrigues stated what they are looking at tonight is both the CIP as well as the capital budget
and what the spending plan will be subject to Town Meeting approval. Ms. Murphy-Rodrigues provided an
overview of the FY27 Capital Program. Ms. Murphy-Rodrigues stated for FY27, they have over$103 million
worth of projects with 42 total projects. Ms. Murphy-Rodrigues discussed the FY27 funding plan. Ms.
Murphy-Rodrigues discussed the FY27 infrastructure projects. Ms. Murphy-Rodrigues discussed the FY27
Chapter 90 requests. Ms. Murphy-Rodrigues stated the $850,000 for Chapter 90 has been static for over 10
years, but the costs have increased exponentially post COVID meaning they are able to do less work than
they were previously able to do. Ms. Murphy-Rodrigues discussed the plan for the money being used towards
the maintenance of fields. Ms. Murphy-Rodrigues discussed the FY27 building projects. Ms.
Murphy-Rodrigues discussed how the old Senior Center space will be utilized. Ms. Murphy-Rodrigues
discussed using the Kittredge Gymnasium as a cold storage facility. Ms. Murphy-Rodrigues discussed the
preliminary plans for Kittredge. Ms. Murphy-Rodrigues discussed the Fire Station project. Ms.
Murphy-Rodrigues presented an overview of what a fire station 3 would look like. Ms. Murphy-Rodrigues
explained the renovations project to fire station 2. Ms. Murphy-Rodrigues discussed the FY27 equipment
projects. Ms. Murphy-Rodrigues stated the schools have a $200,000 request for high quality instructional
materials. Ms. Murphy-Rodrigues stated they have decided that they will be giving the schools that to put into
their budget permanently for curriculum materials. Ms. Murphy-Rodrigues discussed the new fueling station
project at the DPW. Ms. Murphy-Rodrigues stated they received a lot of other requests for vehicles, and they
were able to take some vehicles that the police were no longer using and pass those down to some of the
other departments. Ms. Murphy-Rodrigues discussed the FY27 water and sewer projects. Ms.
Murphy-Rodrigues discussed the five-year plan. Ms. Murphy-Rodrigues stated the five-year plan is $152
million worth of projects. Ms. Murphy-Rodrigues explained the revised Facilities Master Plan II. Mr. Roache
asked how much time do they have left in the debt of the Kittredge gymnasium. Ms. Murphy-Rodrigues stated
it is still a few years. Mr. Roache asked regarding the cold storage facility, is the$450,000 the total cost. Ms.
Murphy-Rodrigues stated there is a company in town who has offered to pay to reinstall it so that is all site
work. Ms. Murphy-Rodrigues discussed what the cold storage facility would be used for. Ms. Phillips asked
how the bond will be paid for the water plan. Ms. Murphy-Rodrigues stated they pay it through the water
department. Ms. Phillips asked when they think they will have the results of the rate study. Mr. Stanford stated
they do not have a definite schedule, but they are soliciting firms right now and expect that it will be done
probably a year from April. Ms. Phillips asked when they determine the new rate are they able to phase it in or
does it make any sense to do a preemptive small increase now. Mr. Stanford stated it will be phased in. Mr.
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Finance Committee
Meeting Minutes of December 15, 2025
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O'Connell asked if any of the boards needed to change the policy language there to make the modular
classrooms work. Ms. Murphy-Rodrigues stated she believes the policy language is all set but she is happy to
go back to look at it again. Mr. Roache asked what the typical guidance was around the debt services
percentage budget. Ms. Murphy-Rodrigues stated the policy is around 5%. Ms. Murphy-Rodrigues stated they
should reevaluate the policy when they have a school project. Mr. Roache asked if road improvements were
bond eligible. Ms. Murphy-Rodrigues stated yes. Mr. Hicks asked what exactly they would be asking the
voters to approve. Ms. Murphy-Rodrigues stated they will not need a debt exclusion to do Kittredge so they
will still need a two thirds vote to take the debt, but they will not need an election. Ms. Phillips asked what
fields are included in the townwide athletic field master plan. Ms. Murphy-Rodrigues stated all of the
non-school fields. Mr. Hicks asked if the field will go away when Fire Station 3 is built at the Berry Field site.
Ms. Murphy-Rodrigues stated no.
Five-Year Financial Forecast
Ms. Murphy-Rodrigues presented the Five-Year Financial Forecast. Ms. Murphy-Rodrigues discussed the
financial condition of North Andover. Ms. Murphy-Rodrigues discussed what the reserves look like. Ms.
Murphy-Rodrigues explained why they do a financial forecast. Ms. Murphy-Rodrigues discussed the revenues
versus the expenditures. Ms. Murphy-Rodrigues discussed the four major categories of revenues. Ms.
Murphy-Rodrigues discussed the historical new growth including Amazon and excluding Amazon. Mr. Cheney
asked if Amazon's inventory falls under the personal property. Ms. Murphy-Rodrigues stated yes. Mr.
Keohane stated the personal property came on in 2025 when the building was put into service. Mr. Keohane
stated the increase in 2026 was due to an increase in the value of the inventory for the personal property. Ms.
Murphy-Rodrigues discussed the new growth estimates moving forward. Mr. Roache asked if they know if
Amazon is at full capacity right now with their inventory. Ms. Murphy-Rodrigues stated they are at full capacity.
Mr. Roache asked if the inventory will continue to grow year to year. Ms. Murphy-Rodrigues stated if the
inventory is more expensive, it could. Mr. Chaney asked if they can speak to Amazon's efforts to reduce their
taxable personal property obligation. Ms. Murphy-Rodrigues stated Amazon is at the appellate tax board for
their real estate taxes. Ms. Murphy-Rodrigues stated there are some classifications they can choose as a
company to change how they are incorporated that could allow them not to have to pay personal property
anymore. Ms. Kean asked if the $940,000 is just the inventory that they are expecting to go up. Ms.
Murphy-Rodrigues stated the inventory, but also other materials. Ms. Kean asked if they could look at other
Amazon facilities to compare inventory growth. Ms. Murphy-Rodrigues explained why this would be difficult.
Mr. Roache asked if there were new projects in the pipeline that they were aware of, would those be in the
forecast today. Ms. Murphy-Rodrigues stated some of them are in the forecast today. Ms. Murphy-Rodrigues
discussed the new growth applied to the levy limit by type. Ms. Watson asked if they expected this trend to
continue. Ms. Murphy-Rodrigues stated she expects that residential will continue to stay on the lower side. Mr.
Brown asked how they came up with the $950,000. Ms. Murphy-Rodrigues stated they looked at where the
new growth has been coming in previously and what they typically see for a personal property replacement
for a company. Ms. Sarro asked if ADUs are factored in at all. Ms. Murphy-Rodrigues stated they have not
had any, but it would be new growth. Ms. Murphy-Rodrigues discussed intergovernmental revenue. Ms.
Murphy-Rodrigues discussed local receipts. Ms. Murphy-Rodrigues discussed operating transfers. Ms.
Murphy-Rodrigues explained the revenue projections. Ms. Murphy-Rodrigues discussed the town's expenses.
Ms. Murphy-Rodrigues discussed the budget drivers. Ms. Murphy-Rodrigues discussed what is ahead for
FY27. Mr. O'Connell asked why the guidance budget percentage for the schools in FY28 went down. Ms.
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Finance Committee
Meeting Minutes of December 15, 2025
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Murphy-Rodrigues stated the guidance given to the schools in FY27 was higher than the other municipal
departments so they have left all the departments at the same percentage increase in FY28-31. Mr. O'Connell
asked if going from a 4.05 to a 2.36 is realistic. Ms. Murphy-Rodrigues stated no. Ms. Murphy-Rodrigues
explains the rationale behind it. Ms. Kean asked if they would be in that position right now if they did not have
the surprise inventory increase. Ms. Murphy-Rodrigues stated yes. Ms. Watson asked if a 4% increase for the
schools is okay this year. Mr. Hick stated he is unsure until Ms. Lathrop provides the exact number for the
school budget. Ms. Irwin asked what contracts are currently up for negotiations. Mr. Hicks stated they are
currently negotiating the administrative assistants and the teaching assistants contracts. Mr. Hicks stated they
have one year left on the teachers contract and the custodians contract. Ms. Irwin asked if the transportation
contract was going out to bid. Ms. Lathrop stated yes. Mr. Brown asked what happened to cause the
unexpected jump from the personal property at Amazon. Mr. Keohane stated it was an increase in the value
of the personal property which accounted for the new growth. Ms. Koenig asked what is the percentage of the
budget that is going to schools in comparable towns. Ms. Murphy-Rodrigues stated they can look into that.
ADJOURNMENT -School Committee
MOTION: Mr. Brown made a MOTION, seconded by Ms. Koenig to adjourn the School Committee meeting at
8:06PM. Motion approved 5-0.
ADJOURNMENT -Select Board
MOTION: Mr. Kres made a MOTION, seconded by Mr. Roache to adjourn the Select Board meeting at
8:26PM. Motion approved 4-0.
APPROVAL OF MINUTES FROM DECEMBER 8, 2025
TABLED.
ADJOURNMENT
MOTION: Mr. O'Connell made a MOTION, seconded by Ms. Sarro to adjourn the Finance Committee meeting
at 8:06PM. Motion approved 8-0.
Respectfully submitted.
Nicole Civitarese
Executive Assistant
Documents used at meeting
Presentations