May 27, 2016

The House on May 11 unanimously approved a wide-ranging bill with benefits for veterans, including provisions on housing, education, employment and local tax exemptions.
 
The bill, H. 4285, would establish a special housing office within the Department of Veterans’ Services that would oversee the Chelsea and Holyoke soldiers’ homes and would make recommendations to the Veterans’ Services secretary on all issues related to the housing of veterans.
 
The bill would require that local housing authorities exclude disability income above $1,800 for certain veterans when determining eligibility for housing. (This is currently a local option that has been approved by most housing authorities.) The bill would modify the veterans’ preference provision in certain state and local housing programs.
 
Among the municipal tax provisions, the bill would expand the full property tax exemption provided to the surviving spouse of any service member declared missing in action or who died while on active duty. Such Clause 22D exemptions are fully reimbursed by the state, subject to appropriation.
 
The bill would also extend the full tax exemption provided to paraplegic veterans and their surviving spouses (Clause 22F) to include veterans with service-connected blindness and their surviving spouses.
 
The bill would mandate a motor vehicle excise exemption for service members in active and full-time military service and deployed out of state for at least 45 days. This benefit is currently a local option.
 
The bill would also exempt recipients of the Silver Star Medal from the civil service exam and allow direct appointment. This rule already applies to recipients of the Medal of Honor and the Distinguished Service Cross or Navy Cross.
 
The bill would allow cities and towns to appoint a veterans’ agent for a term of up to three years.
 
The bill was expected to be taken up by the Senate before Memorial Day.

posted by Jeff Bennett

Municipal Calendar

  September

      School End of Year Report (prior FY)
      Quarterly Cash Reconciliation (prior FYneed for Free Cash Certification)
      Statement of Indebtedness
      Begin Capital Improvement Planning Process
      Finalize Financial Forecast

  October
      Issue Q2 or Semi-Annual Tax Bill
      Submit Schedule A
      Begin work on Tax Recap
      Continue work on CIP
      Begin work on Operating Budget

            Establish Fiscal Guidelines
            Finalize Forms


posted by Jeff Bennett

---------- Original Message ----------
From: "Handy, Mary Jane" <handym@dor.state.ma.us>
To: 'Robert Markel' <townadministrator@templeton1.org>
Cc: "Wagner, Deborah A." <wagnerd@dor.state.ma.us>, "Rassias, Anthony A." <rassias@dor.state.ma.us>
Date: January 25, 2016 at 2:34 PM
Subject: RE: Schedule A

Bob,

Thank you for keeping me updated on the progress in Templeton.

Unfortunately, I have a meeting at the Statehouse Wednesday morning.  I have asked Deb Wagner if she could participate in the conference call in my absence.

Because the Town has made significant progress in the reconstruction of the financial records, I will allow an extension for the completion of Templeton’s Schedule A.

If the Bureau can be of further assistance, please feel free to contact me.

MJ

All - 

I received a call from Matt Hunt of CliftonLarsonAllen, our auditing firm, regarding a Single Audit for Fiscal 2013.  In the spring of 2014, they gave me a quote for conducting audits for Fiscal 2014 and 2015.  Later, we added Fiscal 2013 to the list following a recommendation from bond counsel and the DOR.  Neither they nor I knew that the Town had expended CDBG monies exceeding $500,000 in FY'13.  

We are required to do a Single Audit for FY'13, and this has added to the cost.  I recommend that we pay the additional cost from the $27,000 in surplus funds that is scheduled for transfer into the BoS expenses budget in the FY'16 Financial Transfer article.  

Bob
Robert T. Markel
Interim Town Administrator
Town of Templeton
160 Patriots Road
East Templeton, MA 01438
(978)894-2753

Schedule A

From: Robert Markel [mailto:townadministrator@templeton1.org]
Sent: Monday, January 25, 2016 11:39 AM
To: Handy, Mary Jane
Subject: Schedule A

Dear Ms. Handy -

As we discussed at the MMA Annual Meeting, the Town of Templeton is making good progress towards putting our financial records in order so that they can be audited.  The Abrahams Group has been working with our Town Accountant since November to reconstruct the general ledger for Fiscal 2013, 2014, and 2015.  Our Auditor, Matthew Hunt of Clifton-Larson-Allen will be at Town Hall on January 27 to begin the audit for Fiscal 2013.  We expect to have good data available to permit the audits for '14 and '15 when '13 is completed.  

Our Accountant and the Abrahams Group would like to hold off on submission of Schedule A for FY'15 until they are confident that our financial statements are in good order.  We are requesting permission to delay Schedule A for up to two months so that we can be assured that what we submit is completely accurate.  

Mark Abrahams, Matt Hunt and our Town Accountant are meeting here on Wednesday morning, Jan. 27.  I will be out of Town but they are setting up a conference call for me.   Would you like to participate or just listen in for the update and timetable for completing the work?  

Bob

Robert T. Markel, PhD
Interim Town Administrator
Town of Templeton
160 Patriots Road
East Templeton, MA 01438
(978)894-2753

Municipal Calendar

July 1 Collector Mail Annual Preliminary Tax Bills For communities issuing annual
           preliminary tax bills, the preliminary quarterly or semi-annual bills should be mailed
           by this date.

      15 Accountant Certification Date for Free Cash: Anytime after Books are Closed Two weeks after
           the close of a fiscal year, all accounts are closed out and the resulting balance sheet and
            supplemental documentation submitted to DOR. Free cash is certified any time after
            this date.

       15 Accountant Report Community Preservation Fund Balance: Anytime after Books are Closed
             After the close of a fiscal year, the fund balance is submitted to DOR (Form CP-2)
             and notice given to the Community Preservation Committee and other financial officers.
             The fund balance may be appropriated anytime after that report.

        15 School Business Officials Certification Date for Excess and Deficiency (E&D) Fund Two
             weeks after the close of a fiscal year, all accounts are closed and the resulting balance sheet
             (a pre-closing trial balance or audited financial statements will not be accepted unless
              requested by the Director of Accounts) and supplemental documentation are submitted
             to DOR. E&D Fund is certified any time after this date.

         15 Assessors Deadline for Appealing Commissioner’s Pipeline Valuations to ATB

         20 DOR/BLA Notification of Changes in Proposed EQVs (even numbered years only)

         20 DOR/BLA Notification of Changes in Proposed SOL Valuations (every 4th year after 2005)


posted by Jeff Bennett

BOSTON –  A unanimous vote by the Massachusetts Senate to increase regional school transportation reimbursement funding by $2,000,000 during Tuesday’s budget debate.  The amendment raises the reimbursement rate to 73 percent of full funding, at a total of $61,021,000.

Regional school districts often have higher student transportation costs since they cover larger geographic regions. There are currently 58 regional school districts in Massachusetts with 171 member schools.  The transportation money that is not reimbursed by the state comes directly out of their school budgets.  

“Massachusetts Association of Regional Schools (MARS).  “The Senate funding level will maintain reimbursement at 73 percent for FY17.  MARS continues to advocate for funding regional transportation reimbursement at 100 percent, as stated in MGL chapter 71, Section 16C.”

The House of Representatives approved $60,021,000 and the two amounts will be negotiated by the conference committee.

posted by Jeff Bennett

May 27, 2016

The Senate last night approved a $39.5 billion state budget bill for fiscal 2017 that includes some key increases in local accounts.
 
The House and Senate state budget bills now go to a conference committee to work out some significant differences, with a goal of getting a final legislative budget to the governor before the fiscal year begins on July 1.
 
Both budget bills would bring a revenue-sharing approach to municipal aid that was sought by the MMA, increasing the Cherry Sheet Unrestricted General Government Aid account by 4.3 percent, the same rate that state taxes are projected to grow next year. UGGA would grow by $42.1 million next year to $1.02 billion, the same number recommended by the governor in January.
 
The stability in the UGGA number throughout the budget process has helped cities and towns minimize revenue uncertainty and finalize local spending plans on time. Funding for UGGA next year would reach its highest level since the reductions imposed during the Great Recession of 2007-2009.
 
The House and Senate head into conference committee with some differences in calculations of Chapter 70 local contribution and school aid amounts. In both branches, the Chapter 70 appropriation would cover the basics of the law by ensuring that all districts are able to reach the current “foundation” level of spending and providing minimum new aid of $55 per student. (Most districts are minimum aid districts.)
 
Neither branch began implementing the recommendations of the Foundation Budget Review Commission to update the “foundation budget” spending standard, which was supported by the MMA and school groups. House and Senate negotiators will have to sort out the different approaches taken to addressing the concerns of cities and towns about the new method of counting low-income students and how far to go in implementing the “target share” equity provisions adopted in 2006. The Senate included special low-income student provisions as part of the Chapter 70 calculation, while the House addressed the issue through a separate reserve account.
 
The Senate budget would appropriate $4.63 billion for Chapter 70, an increase of $116 million over the fiscal 2016 amount, while the House would appropriate slightly less.
 
The conference committee will also have to resolve differences in a wide variety of other municipal and school aid accounts and in approaches taken in legislative sections in the budget relating to a wide variety of non-budget subjects.
 
The MMA is opposing non-budget language added by amendment in the Senate that would extend, for a second time, a two-year freeze on municipal contribution rates toward health insurance for retired local employees in cities and towns that used the 2011 municipal health insurance reform law. The 2011 law froze rates for three years before being extended. The Senate amendment would undermine local efforts to address the massive unfunded liability for retiree health costs. The freeze language is not in the House budget bill.
 
The MMA is supporting Senate language, added by amendment, that would authorize cities and towns to enforce rules governing removal of doubled-up utility poles in certain cases through imposing fines of up to $1,000. The double pole language is not in the House bill.
 
In total, the House and Senate budget bills would appropriate roughly the same amount, about $39.5 billion, and would hold spending growth to less than 3 percent. Both budgets include revenue plans based on the “consensus” revenue projection adopted earlier in the year, which anticipates a reduction in the income tax rate effective Jan. 1 that would reduce revenues by almost $80 million.
 
The Senate budget plan would provide $281 million for the special education “circuit breaker” program, a $9.3 million increase above fiscal 2016, which is necessary to fully fund the state’s statutory share of funding for high-cost special education services. This is a vital program that every city, town and school district relies on to fund state-mandated services. The House appropriated $277 million.
 
One area of major disagreement is the level of funding for kindergarten grants that support full-day programs in 164 school districts. The House level-funded the appropriation at $18.6 million, while the Senate appropriated only $2 million. Maintaining funding for this program is a major priority for the MMA during conference committee deliberations, as a 90 percent reduction now would have a negative impact on communities across the state.
 
Both the House and Senate would increase funding for the state’s statutory commitment under charter school law to temporarily reimburse local school districts for a portion of assessments used to pay tuition to charter schools. The state last fully funded these transition payments in fiscal 2014, but is underfunding reimbursements by approximately $47 million this year. The Senate would increase funding for charter school reimbursements to $90 million, an $8.5 million increase. This is $4.5 million more than the amount the House proposed. Full funding would require an estimated $134 million, and the higher Senate funding level is needed to lessen the shortfall.
 
Other local government accounts with House-Senate differences include funding for regional school district transportation reimbursements at $61 million in the Senate, $1 million more than the House budget; library aid programs, where the House is slightly higher; Chapter 40S reimbursements, where the Senate is higher; out-of-district vocational education transportation, where the Senate is higher; and the Shannon anti-gang grant program, where the Senate is higher.
 
There are a few accounts where the House and Senate would appropriate the same amount, including level-funding for Cherry Sheet PILOT payments at $26.8 million and level-funding for McKinney-Vento student transportation reimbursements at $8.4 million.
 
The House and Senate both included a provision that would dedicate up to $10 million of any fiscal 2016 year-end state budget surplus to supplement the fiscal 2017 state match for the Community Preservation Act. During fiscal 2016, 158 cities and towns collected the local CPA surcharge and are eligible for state matching grants in fiscal 2017. The Division of Local Services estimates that, without supplemental funding, the balance in the state trust fund will be sufficient to provide a first-round match of only 19 percent of the surcharge levied by each city and town. This would be one of the lowest state matches in the program’s history.
 
The Senate budget includes an outside section that would ban certain stores from providing single-use carryout bags to customers. The statewide ban would apply to stores larger than 3,000 square feet or with at least three locations in the Commonwealth. Stores may instead make available reusable grocery bags or recycled paper bags for at least 10 cents each.

Written by MMA Legislative Director John Robertson

posted by Jeff Bennett

Area items of interest - take notice.

On Hubbardston Town website, there is a link titled Rumors regarding Hubbardston Center School which addresses apparent Town rumors. An example of a board trying to communicate with the Town. Another item from Hubbardston is what comes to your mail box, A report from the Finance Committee, Town meeting and special Town meeting warrant with the budget included. Also an explanation of what a yes or no vote means for some ballot questions tied to contingency votes from town meeting. Hubbardston Town meeting is scheduled for June 7, 2016 and this item was received by residents this past week. 

Some how Hubbardston has their budget completed and in the mail to residents at least two weeks prior to Town meeting. Apparently their "living breathing document" is in better condition than Templeton's. Imagine being able to go over the warrant and budget for two weeks before going to meeting and if you have any questions, plenty of time to track someone down and talk or ask questions.

They even have explanations about limitations of revolving accounts.

Take note the Town Administrator's salary is budgeted at $86,800.00 for FY2016 and FY2017 proposed at $81,500.00.

According to the Town's website, there is a Town Administrator and one secretary with a salary of $24,977.00. 

There is an indication that the Town no longer employs an accountant as a town employee but now has accountant services as roughly the same salary expense of the former employee but without the benefits package, which other communities may be looking at or may be forced to look at due to rising budget costs.

Look no further than Phillipston using Templeton's dispatch service for on the cheap. Think of it, Templeton taxpayers are spending at least one million dollars for police station updrades and pays all of the maintenance costs of the building and equipment along with all of the salaries and benefits for the dispatch employees and all phillipston pays is $54,000.00 per year with perhaps a 10 thousand dollar increase proposed?  

posted by Jeff Bennett

Diane Haley Brooks

May 19 at 11:35am · Templeton, MA · 

Everything I write is public and I have chosen to do that as I have nothing to hide, I am not malicious in my posts and I enjoy the conversations or I want to inform you of something. If you are choosing to cut and paste from my FB post only to put it on your blog or FB page, please do not guess at what I may have been referring to. If you are doing so, then you are surely taking things out of context. I would ask like I have always asked, please call me, email me or send a message and simply ask what I'm speaking about, as I will answer.

I am your Selectwoman and this is my hometown and I believe I have come a long way and I know I have a long way to go. I am human and I am in no way perfect. It's a learning process and a LARGE one and I have done the very best that I can. It does take me a while to process information, but I do my homework to the best of my ability and weigh all information I am given and then make a decision at that point in time. When I was elected our town was in financial crisis and that has been completely overwhelming.

Please remember that I have a career that has 2 jobs, a family and I volunteer where ever I am able. I work hard at serving my community and have done so in various capacities over the last 10 years. This has not been a thankless job as I have great relationships with employees, department heads and so many residents. I am grateful for that. I am even more grateful for all the help I have received in learning all I can.

If you feel that I am not cut out for the job then let me know that. If you feel I have been dishonest, deceitful or working against our town, then you should call me and have a conversation; not talk behind my back or make accusations you know nothing about.

My word is my honor and that means more to me than anything. I don't make rash decisions and contrary to what some may think, I look at ALL sides of a issue. I have responded to all calls, emails and research anything a resident has asked including some that seem to be accusing me of a lack of honesty, integrity and leadership.

Today I am disappointed about many things that have taken place over these last weeks and I am working to rectify where I believe changes need to be made. Also, please remember there are things that are confidential that cannot be discussed in public (see above about how I make decisions) and I have never put myself above the needs of our community. I believe wholeheartedly we need to work together to stay on track and get things accomplished.

Diane Haley Brooks

May 19 at 10:16am · Templeton, MA · 

I am testing my privacy settings ~ Robin, can you see this?

sent to me by a friend and as you can see, or not, because I can not see this from face book, which kind of creates a question: Is every thing she writes public or just public to a select few? You make the call. I did ask if this was in entirety and was informed it is.

posted by Jeff Bennett

Templeton Fire Chief contract not to be renewed, which means that at least three selectmen have agreed to not do that. Considering what has been done that last few years, there has to be a pretty interesting reason not to do it. It could always be "the good ole boys" system raising it's head, which means a local people is gonna get the job, just because they local, that happens alot in small towns and not always in the benefit of the residents. Or the Town Administrator could have fired him and the selectmen backed him up on it, either way, it seems the fire chiefs days in Templeton are numbered.

At some point in time, the current Templeton fire chief will no longer work for Templeton and since there are usually several sides to a story, perhaps I can get the chief to tell me his side, as in the why, the who and the when. Because I believe there is a story there, how or why did a fire chief who apparently did what the Town and the selectmen wanted, ALS ambulance service in Templeton, the selectmen put the light on the fire department when Templeton was presented as a Heart safe community. It made the pictures when a new/used fire truck came to Templeton without taxpayer money. So I think there is a question there, why not renew his contract?

posted by Jeff Bennett

Budget process by way of the Selectmen Handbook:
Legal Requirements:

 To meet the minimum legal requirements for approving a budget, town meeting must vote appropriations for salaries and wages and for expenses of each town department. In addition, town meeting must vote each year to approve the salaries for elected officials. In some instances, town bylaws may prescribe specific aggregations of line items for appropriation purposes. More typically, there is no such stipulation, and a town may adopt any degree of itemization within its budget to achieve expenditure control and management flexibility. Regardless of the details of each appropriation, town meeting must approve any transfers of funds between separate appropriations [G.L. c. 44, §33B] for all departments, except the town’s school appropriation. If town meeting appropriates a sum for a reserve fund, then the finance committee may transfer funds from this reserve to specific departments within statutory limitations.


posted by Jeff bennett

So, on Monday, at the selectmen meeting, there was almost a big boo boo, the board began a public hearing without the required motion, second and roll call vote, fortunately, the board was reminded of this requirement just as an individual was about to speak on the hearing subject. Also, it seems the current selectmen failed to post the March 21, 2016 special town meeting for the required 14 days, so now there has to be special legislation for the Templeton light & water dept. to be able to do the project they requested.

Also on Monday night, a selectmen stated how he would like to see a more standardized budget process with a universal form for department heads to use to submit their annual budget requests. Also stated was a thought on a clearer and a sooner rather than later budget process. All of those things have been brought forward, have been presented with examples to use to include time frames. These and other financial tools and procedures have all been presented and suggested by the Advisory Committee. The trick is not to just get the board to vote and accept them, but to follow them.

posted by Jeff Bennett

Massachusetts General Law, chapter 48



Section 58. In every town which accepted chapter two hundred and ninety-one of the General Acts of nineteen hundred and sixteen or chapter one hundred and forty of the General Acts of nineteen hundred and seventeen, or in which the provisions of chapter thirty-one were, on April third, nineteen hundred and seventeen, applicable to the chief of the fire department thereof, such chief shall hold his office continuously during good behavior unless incapacitated by physical or mental disability to perform the duties of his position; provided, that in every such city the official having the power of appointment, with the consent of the confirming board, if any, and in every such town, the selectmen, may, for just cause and for reasons specifically assigned by said official or selectmen, remove such chief, first giving him a copy of such reasons and allowing him a reasonable time to answer them in writing. A copy of the reasons, notice and answer, and of the order of removal, shall be filed with the town clerk.

posted by Jeff Bennett

Since there is a good chance you did not go to Town meeting, here is the $5.00 question:
Article 3 - Fiscal 2016 Financial transfers:
Transfer $5.00 from the Board of Health Agent (salary) to Tree Warden. I looked at the tree warden account number and compared it to the number on the budget versus actual report from the Town Accountant, since there is an account for tree warden salary and expense. So I raised my hand and asked the question, is that tree warden salary or expense? Answer was it is tree warden salary so I followed with who is the tree warden/ Answer, the highway superintendent. I then inquired about the legality of a Town employee receiving two pay checks, that is when the stuff kind of hit the fan, with the selectmen and Town Accountant shuffling. Town meeting told selectmen will remove the $5.00 transfer to tree warden and combine it with a $75.00 transfer from health agent salary to highway superintendent salary which equals an $80.00 transfer. The Town meeting was told by Town Accountant the $2,500.00 tree warden salary account would be reclassified and be added to the highway superintendent salary account.

Now for the nit picking, there had originally been a Town meeting appropriation of $2,500.00 for tree warden salary at Town meeting held in May 2015 for the fiscal 2016 town budget. The highway superintendent has been getting paid from that account for a while and you can not undo that.
Selectmen Brooks may call that nit picking and other things, I call it trying to follow the law. I call it being transparent. I see the selectmen budgeting, as in asking you, to pay $66,000.00 for a Town Accountant, so what do you expect for $66,000.00 of your money?

posted by Jeff Bennett

What you may not know; Templeton Town Administrator has on his resume that he taught graduate level courses in public budgeting and public finance and undergraduate courses in state and local government. Not a dumb guy so how did the selectmen end up in a conference huddle at Town meeting over a five dollar question?

Solution/suggestion: spend less time on face book and more time going over the budget in open meeting, line by line and perhaps these questions would come up there rather than at Town meeting with the Town Accountant scrambling for a solution to a $5.00 question. Hopefully the current chairman of the select board will not be tossing people from the meeting for pointing things out.

posted by Jeff Bennett

here is some more stuff people can report to and post on some selectmen face book pages.

I had $25,000 in the Selectmen's budget for raises for non-unionized employees. It was raised to $35,000 in case we need to increase the Fire Chief's salary during recruitment. The current Chief is paid $64K. I put $70K in the FY'17 budget and an additional $10K buried in the BoS budget in case we need it.

That is part of an email sent from Town Administrator to selectmen,
$10K buried in the budget? Is that like hidden so there is a "slush fund" of sorts in selectmen budget? Is that the openness, honor, honest, integrity talked about? Remember selectmen, you can delegate authority but not responsibility.

Solution: Talk about and vote budget items in open session, as in line item by line item, the way the Advisory Committee did it. Be willing to speak on and stand for what you put in the budget rather than hide it!.

posted by Jeff Bennett

from the current pages of Policies and Procedures for selectmen:

On Templeton Town website under the Board of Selectmen.

Minutes shall contain a full statement of all actions taken by the Board and of the disposition of all proposals for
action. Minutes of Executive Sessions shall be separately kept and recorded in accordance with the above
procedures. Minutes (other than of Executive Session) are open for public inspection. Copies of all approved
open session minutes shall be posted on the Town Website for viewing and recorded with the Town Clerk.

yet on Town website, meeting calendar, selectmen meeting at such a date & time, that minutes ARE NOT on file with Town Clerk.

from the face book page of Diane Brooks:

Diane Haley Brooks
May 17 at 2:48pm · Templeton, MA ·
Grrrrr. I believe that with a great attitude, high intentions, honor, honesty, integrity and a spirit of cooperation we can accomplish many things individually and as a whole no matter what path we have chosen to walk in our career or any kind of service.
I am so tired of back stabbing, nit picking, a lack of concern and care, the out to get you attitude along with not understand the consequences for all actions and how about the general disregard for respect of another's thoughts and opinions.

Suggestion for a solution to this dilemma, rather than standing on a soap box on face book, (figuratively) get up and speak up at a selectmen meeting and ask or state why the Board of Selectmen are not following their own rules that the board voted on? Now that would be a solution and an accomplishment done in open meeting. That would be one less item that Bennett could bring up, as in nit picking as Ms. Brooks put it.

posted by Jeff Bennett

following is a post from Town of Templeton, MA facebook page, which seems to have quite a few pictures of Holly Young, but I digress, please read and pay attention to what is written:

Message from Town Administrator Bob Markel

The Department of Revenue has always discouraged the use of free cash to balance the budget. Bond rating agencies do the same, and the low bond rating for the Town reflects, in part, the lavish use of free cash to fund the operating budget. However, this is not illegal; it is simply unsound financial policy.

The amount of free cash available changes yearly, and it is not predictable. Free cash is considered one-time revenue, and the Department of Revenues recommends that it used to augment the Stabilization Fund (reserves) or for one-time purchases like capital items.

Audit firms do not do a thorough job of auditing the books (unfortunately). They come and test various areas of the town’s finances to see if there are problems, but some problems are not caught and can persist for years. They tell you up front that they cannot do a thorough audit for the relatively modest amount they charge. The DOR representative at today’s meeting called the standard municipal audit a “hit and run” audit. Still, some firms are more reputable and more competent than others. I cannot name names in this message, but there are several firms that I would never hire.

Recommendation: The Selectboard should create an Audit Committee of knowledgeable citizens who will have two responsibilities: 1) Bid the audit contract every three years, and hire an independent auditor; and 2) Receive the annual audit and do a public review of the findings and the management letter. Municipal auditors are typically hired by the Town Administrator, Town Accountant or Finance Director. This is an inherent conflict of interest since town officials who do the hiring are the ones whose work is being audited. Hiring and receiving the audit should be an arm’s length transaction from the Town’s financial team.

The Department of Revenue oversees 351 cities and towns in the Commonwealth. They accept data provided by the Town Accountant, the Treasurer/Collector and the Assessors. They often question the data, but they are not always able to verify if data submitted on the Tax Recap or Schedule A are accurate. The DOR does not have access to the town’s accounting system. For example, the DOR was in Templeton today to question whether the Town has properly reported debt obligations on the DE-1 section of Schedule A. Some debt is paid from general revenue within the town budget and some debt is paid through debt exclusion. There is a correct way to report these two types of debt on Schedule A. The DOR representatives checked to see if the Town reported the data correctly, but they are limited in their ability to verify the accuracy of the data.

The long term solution to Templeton’s financial problems is to hire a professional Town Administrator who will put in place a competent financial management team – Accountant, Treasurer, Collector and Assessors. The Selectmen and Advisory Board have the responsibly to oversee the T.A. and the financial team on their management of the Town’s finances. To complement the BoS and Advisory Board, the Audit Committee should retain a reputable accounting firm to conduct an annual audit with the results made public.

Bob Markel
Interim Town Administrator

from face book:

Diane Haley Brooks

May 17 at 2:48pm · Templeton, MA · 

Grrrrr. I believe that with a great attitude, high intentions, honor, honesty,

 integrity and a spirit of cooperation we can accomplish many things individually and as a whole no matter what path we have chosen to walk in our career or any kind of service.

I am so tired of back stabbing, nit picking, a lack of concern and care, the out to get you attitude along with not understand the consequences for all actions and how about the general disregard for respect of another'sthoughts and opinions.

Think before you speak. Quit with the gossip as it's hateful and hurtful. Reserve your judgement for when you know all the facts. Go get the facts and don't assume what you hear or read is gospel. Don't speak harshly as everyone deserves the utmost regard.

We all make decisions with the information we have at that moment in time. Use the golden rule always and truly try harder to put yourself in another's shoes.

If your are complaining or gossiping and not offering any solutions, you become part of the problem.

Listen more. Talk less. Be patient. Come from a place of love or at least like.

I am not sure who selectmen Brooks is referring to, if anyone in particular, but perhaps the cooperation and honesty should begin with the board of selectmen. Those words are easy to write and sound noble and all and most likely gets some cheerleading such as "tell em sista" but they really mean nothing nor amount to anything without action. Someone should try to put aside the click and remember about the whole town. I suspect we will see all of this integrity, honor, honesty and spirit of cooperation when the fire chief situation plays out. I have already seen it with regards to the budget. Remember the former chairman spoke of using some free cash to supplement a budget and when someone spoke up about that is how the town got in trouble in the first place and the chair told the person to leave and the rest of the board members sat in silence, that pretty much said it all, through action, or lack of it.

posted by Jeff Bennett

Finance Committee (or Advisory or Warrant Committee) The finance committee—or, in some towns, the advisory or warrant committee—is a town’s official fiscal watchdog. Its primary, statutory responsibility is to advise and make recommendations to town meeting on the budget and other areas of finance. One of the finance committee’s most important functions involves making transfers from the town’s reserve fund (a contingency fund normally created as part of annual budget appropriations) to other line items in the budget for extraordinary or unforeseen occurrences.

While the finance committee plays a vital role, it is within the executive authority of the selectmen, and/or their appointees, to prepare the town’s budget. The selectmen have ultimate responsibility to the residents for this service. The finance committee’s responsibility is to review the budget submitted to them and to make recommendations regarding the budget to the town’s legislative body: the town meeting.

The above is from the most current Handbook for Selectmen.

I think this spells out that the Advisory/finance committee is a checker or balancer on the selectmen and the Town's departments as a whole. I think of this as I do an Inspector General. This was demonstrated when one member of the Templeton Advisory Committee asked a question on one transfer, which resulted in a revelation that some action concerning financial transfers could be seen as illegal and some time was spent by selectmen and accountant making changes and then stating there would be some reclassification of some accounts to fix this issue. That is why it is important to have such a committee and to remain independent as possible.

Jeff Bennett

Removing Disorderly Persons:

 State law does permit a presiding officer to order a person to leave a public meeting for unruly conduct and, if he or she does not leave, to order a constable or other officer to remove the person from the meeting [G.L. c. 30A, §20(f)]. While it may be tempting to do this at times, it is best not to, except under the most dire circumstances, and then only in consultation with legal counsel. Ordering someone removed from a meeting is fraught with the danger of a costly lawsuit and rarely worth the risk. There are several alternative steps a board can take rather than removing someone.

 The best is to take a recess. Rarely after a recess does the person continue his or her unruly behavior. Or, a police officer can be called in to speak to the person about being disruptive, which usually has the effect of restoring calm. When all else fails, the board should consider adjourning the meeting to another date. While a board may not want to appear to have backed down due to someone’s conduct, the wiser path is to avoid a controversy.

The above is from the pages of the newest edition of the Handbook for Selectmen. I think they should all read it, especially John Columbus.

Jeff Bennett

In hopes of showing how things can workout in municipal government with regards to taxes;

the following email may shed some light and perhaps lead to a question or two.

Date: January 5, 2016 at 10:18 AM
Subject: Re: a few questions

All -

In an attempt to coordinate the work the Abrahams accounting firm and our auditors, I asked Mark Abrahams to set up a conference call with Matthew Hunt, CPA, of Clifton Larson Allen, our auditors.  During that call, the auditors informed us that they will require not only an accurate general ledger but also subsidiary ledgers for revenue and expenditures.  What this means, for example, is that instead of providing an accurate accounting of the total of motor vehicle taxes collected in FY'2013, we are also being required to provide a subsidiary revenue ledger with all accruals of motor vehicle taxes during the fiscal year.  This is requiring more work and is consuming more time.  A similar subsidiary ledger is being required for expenditures.  

At this point, the auditors are coming to the Town offices at the end of this month, and we expect that they can begin the audit for Fiscal '13.  The Abrahams group has one person working daily in the Accounting office and one person working 1-2 days per week.  The FY'13 cash book is complete, and work begins today on the FY'14 cash book.

Regarding taxes, there are two reasons for the $0,17 rate reduction: 

 1) There was $99,000 in new growth;

 2) the MSBA reimbursement of $175,000 was used to reduce the amount of debt service on the second $500,000 for elementary school design instead of going to the general fund and becoming free cash.  This was required by the DOR Springfield Office.  

So, if we have lower new growth than the previous year and without an MSBA reimbursement to reduce the debt load, what will happen when setting the next tax rate set?

I also have to question the MSBA item because if I remember correctly, we had a special town meeting in MArch 2016, and this email date is January 2016. Up until the March meeting, the $500,000.00 was on paper borrowed by the school district. Yep, there is still alot of shuffing going on in ole Templeton with regards to money.

Jeff Bennett

Date: May 12, 2016 at 11:20 AM
Subject: Advisory Committee Recommendations

The proposed operating budget for Fiscal 2017 with Advisory Committee recommendations is attached.  

Their approach is based upon a reduction in expected revenue from New Growth.  For Fiscal 2016, new growth brought in an additional $94,000.  In the prior year, it was $69,000.  

I estimated new growth producing an additional $80,000 in revenue for FY'17.  Thought that this was a conservative estimate, below the current year, in an economy that is doing better.  The Advisory Committee cut the expected new growth revenue to $50,000, and they reduce the Town Administrator salary to $52,000 from $80,000 and they reduce the line item for wage and salary adjustments from $35,000 to $12,000 while giving a raise to the Deputy Assessor, the only Town employee given a raise directly in the budget of the Advisory Committee.  

Assessors are always ultra-conservative about estimating new growth.  Have never encountered Assessors who do it differently.  If our Assessors stand up at Town Meeting and support the lower number, the ATM will likely go along with Advisory Committee recommendations.  Singling out their Deputy Assessor for a raise will likely increase the pressure on the Assessors to support the AC new growth figure.

The BoS and I have supported a higher salary for the Deputy Assessor during the past year.  Her salary in FY'15 was $43K.  She was given two increases in FY'16 that brought her salary to $54K, and she was given an additional $2K in t our FY'17 budget.  Luanne is an excellent employee and she deserves a good salary.  I question why a $12K increase over two fiscal years is inadequate.  Is the AC attempting to influence the Assessors to support for their view of new growth?

I had $25,000 in the Selectmen's budget for raises for non-unionized employees.  It was raised to $35,000 in case we need to increase the Fire Chief's salary during recruitment.  The current Chief is paid $64K.  I put $70K in the FY'17 budget and an additional $10 buried in the BoS budget in case we need it.  

Also, the BoS has said that they want to recruit a permanent T.A. during Fiscal '17.  Why reduce the T.A. salary in the budget when it will have to be raised back to $80K or beyond during recruitment?

Kelli said that Jeff Bennett prevailed upon the AC to raise the budget for Veterans Benefits to $95K.  Not sure why.  AC supports the revolving fund which will use state reimbursements to fund Veterans Benefits.

Rm

posted by Jeff Bennett

From the Advisory Committee meeting minutes of May 4, 2016, Robert Markel, Templeton Town Administrator reported that the department of revenue has put Templeton under the gun, looking for the schedule A that was originally due back in October 2015 and was granted an extension by MJ Handy, director of accounts from the DOR. If the schedule A is not completed and filed, Templeton's free cash is in jeopardy. Looks like the superior department better hop to.

Bob,

Thank you for keeping me updated on the progress in Templeton.

Unfortunately, I have a meeting at the Statehouse Wednesday morning.
I have asked Deb Wagner if she could participate in the conference call in my absence.

Because the Town has made significant progress in the reconstruction of the financial records,
I will allow an extension for the completion of Templeton’s
Schedule A.
If the Bureau can be of further assistance, please feel free to contact me.

MJ
Mary Jane Handy
Director of Accounts
Division of Local Services/MA DOR
PO Box 9569
Boston, MA 02114-9569
Phone: (617) 626-2391

So from the above email and the minutes of Advisory, we can see that the required schedule A for FY2015 apparently has not yet been completed.

posted by Jeff Bennett

the final one . . . . .so they tell us:
remember they are the superior department, repeat over and over and it will all make sense.

Jeff Bennett

2017 OPERATING BUDGET 2 View in OneDrive

from the pages of The Gardner News:



While at the Gardner News today looking for some stuff, I came across this: article from December 4, 2015, Town Administrator Bob Markel said the Town bid health insurance and general insurance to lower cost. How come health insurance went up $78,000.00? Ever get the notion you are being lied to? How about being told what the superior department wants you to hear?

Another interesting article from the snews was this tid bit: December 3, 2015, select board chairman Johnny Columbus said "Templeton Center has nearby athletic facilities available." Does anyone know where these facilities are?

One other item of interest was this:
The current bond for the NRHS district is $480,000.00 and if timing is right, you can roll over the new bond, taking said amount off of the amount the town would be paying per year for the new school.
WTF? So you are already paying this for one debt, now if we keep that increase from before, you will only have to increase new taxes of what was it, $1.74 per thousand. What about the old amount that you were told would come off in 2018 or 2019? 

Keep in mind that the new police station has not been borrowed yet, so it will not be coming off when the new school comes on. You will have the police station debt, school debt, revaluation for Templeton Center area, if you are a water and sewer customer, you have a new water tank to pay for and new sewer betterment charges to pay. Enjoy your supper.

Jeff Bennett