Excess & Deficiency Account Request Highlights Democracy in Action

Since I began in my role as superintendent in July 2009, I have met with the Ralph C. Mahar Regional School Committee in the Eileen Perkins Media Center at least once each month. In my time with the Mahar School Committee much has been discussed, deliberated, and voted upon in our monthly meetings. In every case the decisions that have been made impacted our school community in positive and uplifting ways. Up until last night, I have been able to make clear recommendations rooted in school improvement, student wellness, and organizational stability.


On the heels of the certification of the Ralph C. Mahar Regional School District Excess and Deficiency Account a request came in early November. The Board of Selectmen and Finance Committee of the Town of Orange requested that we lower our assessments to the towns to the tune of $100,000.00 to assist with some unforeseen deficits that presented at the end of the last fiscal year. This would mean that the assessment to the Town of Orange would be lessened by $75,000.00 prior to June 30, 2011 and that the Towns of Petersham, Wendell, and New Salem’s assessments would be lowered by a collective $25,000.00.

Regional school regulations dictate that setting or lowering assessments to towns is strictly a school committee decision. With this in mind, I prepared a short report on what the Excess and Deficiency account is, how funds find their way there, and what they are used for. I also provided information on potential problems with lowering the amount that the district holds in its Excess and Deficiency account. Ultimately, I did all that I could to ensure that the committee had all of the information necessary to make a well informed decision on the use of the funds.

As of this moment there is approximately $590,000.00 in the Excess and Deficiency Account. By law the district can hold up to 5% of its budget in this account. These funds are set aside to pay for any unforeseen expenditure that can range from a roof that has fallen into unforeseen disrepair, emergency litigation, or any other unexpected and necessary expenditure. If the funds are not used in the current fiscal year then they are used to lower the assessments to the towns in the next fiscal year. For instance, $460,397.00 was used from last year’s Excess and Deficiency Account to reduce assessments to the towns in this, our current fiscal year.

At last night’s meeting our school committee deliberated about lowering the assessments to the towns for quite some time. As a matter of fact, this was the second consecutive month in which the request was being considered by the school committee. Unfortunately, just prior to their discussion and deliberation I had to present a $333,000.00 projection for the Department of Conservation and Recreation’s order to repair the Mahar Dam as it was presented in the recently conducted Feasibility Study. As one would expect, after all of the discussion and deliberation the school committee voted not to lower the assessment to the towns in a 6 - 4 vote to deny the motion. Had the motion to lower assessments even made it to a vote, regional school law requires a 2/3 majority to change the budget. That would equate to a 7 – 3 vote, that was just not there.

After the vote was taken I witnessed what I believe to be the classiest statement ever made at a Mahar School Committee meeting. Orange Selectmen, Robert Andrews introduced himself to the committee and thanked them for taking their vote. He told us that he was there in support of the Orange Town Administrator who spoke on behalf of the Selectmen. He mentioned that the vote did not go as he had hoped it would and then he said, “What just happened here is Democracy, and I thank you for it.” There was a moment of silence as what Mr. Andrews said soaked in. You see, when a statement of scorn or disdain was expected by most in the room, the thoughts of a highly actualized leader, citizen, and public servant were heard.

Will Rogers was one of the best known celebrities of the 1920’s. One of his many famous quotes was, “A man only learns in two ways, one by reading, and the other by association with smarter people.” With this quote in mind I would like to thank you Mr. Andrews. Last night you gave us all an opportunity to be associated with and learn from you.