ARTICLE 4   FISCAL 2016 FINANCIAL TRANSFERS

To see if the town will vote to increase, decrease or otherwise adjust the various appropriations voted pursuant to Article 5 of the May 16, 2015 Annual Town Meeting (the Annual Operating Budget), and to raise and appropriate, transfer from available funds or borrow pursuant to any applicable statute to carry out the foregoing; or to take any other action related thereto.                                                                           

Main Motion:
I move to transfer funds within the Fiscal 2016 Annual Operating Budget as follows:                                                                                        

From                    Acct. Name                          Amount                  To                    Acct. Name

1000-123-100- 51-5110-0000	Town Administrator  Salaries	$990.00	1000-135-100-53-5300-0000	Town Accountant Software	$990.
1000-123-100-51-5110-0000	Town Administrator Salaries	$61.00	1000-175-100-54-5300-0000	Montachusett Regional Planning Assessment	$61.00
1000-123-100-51-5110-0000	Town Administrator Salaries	$12,949.00	1000-220-200-51-5117-0000	Fire/EMS Salaries	$12,949.00
1000-424-400-52-5210-0000	Street Lights	$19,478.00	1000-220-200-51-5117-0000	Fire/EMS Salaries	$19,478.00
1000-630-600-51-5115-0000	Recreation Salaries	$73.00	1000-220-200-51-5117-0000	Fire/EMS Salaries	$73.00
1000-710-700-59-5910-0000	Debt	$12,500.00	1000-220-200-51-5117-0000	Fire/EMS	$12,500.00
1000-710-700-59-5910-0000	Debt	$50,000	1000-543-500-57-5770-0000	Veterans Benefits	$50,000
1000-710-700-59-5910-0000	Debt	$25,000	1000-913-900-51-5171-0000	Unemployment	$25,000

or take any other action related thereto. 
                                                                                                                      Requires a majority vote

Summary:   
These transfers are within the Fiscal 2016 budget.  No new appropriation or tax increase will be required.        
so much for the Town's finances being all set and it looks like the salary account for town administrator is not much more than a slush fund to move money from so what would we do if we had a full time administrator and that fund was not available? 

Jeff Bennett

On a motion duly made and seconded the Town voted to transfer funds within the Fiscal 2016 annual Operating Budget as follows:

  From                                                      Amount                           To                                            Account Name
                            
1000-951-900-53-5305-0000           $5,000.00        1000-141-100-51-5110-0000        Deputy Assessors office salary
Triennial Revaluation

9010-200-000-00-2300-0020           $16,000.00     1000-421-400-54-5420-0000        Highway dept. expense
Planning reserve/detention ponds

9010-200-000-00-2300-0020            $32,000.00     1000-945-900-57-5743-0000        Town accountant expense
Planning reserve/detention ponds

1000-945-900-57-5743-0000             $19,000.00     1000-135-100-54-5420-0000       Town Accountant expense
General Insurance

1000-123-100-51-5110-0000              $14,000.00     1000-135-100-54-5420-0000       Town Accountant expenses   
Town Administrator

1000-220-200-51-5117-0000               $111,608.50    no account number                         2015 snow & ice deficit

passed/ November 9, 2015 at 9:10 PM


posted by Jeff Bennett

Please know that it has been discussed at Advisory Board meetings that some of the above account numbers do not correspond with the account name given and this is shown on budget draft documents.

Why more transfers back to fire/EMS?

November 9, 2015 special town meeting transfer from fire/ems - $111,608.50

1.   Annual town meeting 5/21/2012 the fire dept. was given $376,417.00 from taxation

2.   Annual town meeting of 5/14/2013 fire dept. given $128,812.00 for firefighter/ems salary in               article #11, $201,417.00 from taxation and $160,000.00 from ambulance appropriation fund.               Special town meeting 3/29/2014 article #7, $57,000.00 was appropriated from ambulance                   appropriations for ambulance payment. Total budget for FY2014 $547,229.00 minus crisis                   amount of $17,000.00 equals $530,229.00.

3.   Annual Town meeting of 5/17/2014 fire dept. given $311,505.00 from taxation, along with
      $180,000.00 from ambulance appropriation fund in article #6. Total budget for FY2015
      equals $491,505.00. Ambulance payment of $57,000.00 was not appropriated.

4.   Annual Town meeting of 5/16/2015 fire dept. given $316,505 from taxation, along with
      $180,000.00 from ambulance appropriation fund in article #6 and $57,000.00 from the
      ambulance appropriation fund. Total budget for fiscal 2016 of $617,911.00.

5.   The budget draft from 3/30/15 showing a budget of $128,812.00 for the fire/ems salary
      from taxation. On the final approved budget you will see on the fire/ems ambulance service
      taxation of $180,000.00 instead of the $128,812.00. I thought this was a duplicate appropriation         for the ambulance fund out of the taxation budget. Therefore, feeling that I could take                           $111,608.50 from the salaries to cover snow & ice deficit.

After working on the reconciliation of the FY13 and FY14, there are many issues with how the taxation budget and ambulance appropriations have been done. On the attached spread sheet gives you a total breakdown of what fire has been given each year so you can see the increases in his budget from taxation, showing where I cam up with the $45,000.00 that would need to be given back.

This explanation is from the town accountant and shows the concerns of the Advisory Board concerning the 2017 budget draft. My concern that there is either not enough money to cover everything or the money is not applied correctly appears to have merit.

posted by Jeff Bennett

Templeton Town by-laws need some work

Article II (2) Town meetings;

Section 4. Notice of every Town meeting shall be given by posting attested copies of the warrant therefore in a public place in each Precinct as directed by the Selectmen not less than seven (7) days before the day fixed for the Annual Town Meeting, and not less than fourteen (14) days before the day fixed for a Special Town Meeting, and notice of said Town Meeting shall be published in a local newspaper and on the town website. Passed 8-31-78, Amended 5-16-13

Article XLIV – Official Town of Templeton Website The Templeton Board of Selectmen shall designate an official Town website, for the official posting of town business, meeting notices, and agendas of all boards, committees and commissions; as well as provide for its maintenance, security, and improvement through a specific budget line item in the fiscal year following the passage of this article. Passed 5-12-04, Approved by A/G 6-9-04, Amended 5-16-13

Article XLV – Posting of Warrants and By-Laws The Templeton Board of Selectmen shall post all By-Laws and Town Meeting Warrants on the official Town website, within 1 business day of posting warrants or within 3 business days following notification of acceptance by the Attorney General of Massachusetts for By-Laws. By-Laws existing prior to the passage of this By-Law shall be posted on the official Town Website by the end of the fiscal year following passage of this article. Passed 5-12-04, Approved by A/G 6-9-04 A

Multiple by-laws for one subject, the posting of town business and meeting notices, Town meeting warrants and one is at beginning of the Town by-laws and the next two are towards the end. There has to be a better way so that it is less confusing and easier for residents to look at. Like so many things in government, it looks as when some issue comes up, something is added without looking at what already exists. Perhaps this is something for citizens petition to repeal, amend or organize the bylaws.

Jeff Bennett

a previous post;
Templeton Finances may not be Rosey

Templeton Town by-laws, article IV (4)  Advisory Committee, section 5 states:

In the discharge of its duty, said committee shall have free access to all books of record and accounts, bills and vouchers on which money has been or may be paid from the Town treasury. Officers, boards and committees of the Town shall, upon request, furnish said committee with facts, figures and any other information pertaining to their several activities.

Apparently the Town Administrator and selectmen do not feel like following this by-law.

An email sent to the chairman of the Advisory Board from the Town Administrator seems to reinforce my thought. As well as my other thought that the Town Administrator is trying to manage the Advisory Board and even circumvent it.

Within the email is the following;

All;  I received a copy of the Advisory Boards schedule for reviewing budgets from department heads. Some members of the select board and I feel that this effort is premature.
One comment from a member of the BOS stated "I believe it is inappropriate for them to put out a schedule when we as the selectmen may not have even met with any of them yet or asked to meet with them. This makes it really confusing and some of the department heads are very upset that they're even being asked to attend or just given a date for a meeting."

The email further states we are not holding up the budget process. Rather, we cannot make sensible decisions about spending for fiscal 2017 until we get important information about insurance costs and assessments for the schools. I did get a quote for general insurance on Monday and am hoping to have the health insurance number by mid month. We await the assessments from NRSD and Monty Tech.

Accordingly, I am recommending to the department heads that they postpone any meetings with the Advisory Board until the selectmen have finalized their budget request to the Town meeting for fiscal 2017.

So the Advisory Board is tying to follow Town bylaws as well as do their duty and the selectmen and Town Administrator apparently wish to have no part of it.

written and posted by Jeff Bennett

Advisory Board member resigns . . . . . in protest.

Mark Barrieau resigned from the Advisory Board (here in TAB) in protest of the attitude of the town administrator (herein the TA)and the board of selectmen (herein BOS). In an earlier email, which I will  post, the TA opined and some members of the BOS did as well that it was premature for the TAB to be reviewing the budget at this time as well as looking at department requests concerning budgets and new items.

Mark wrote, "In my opinion, the TAB has been nothing but helpful in the questions posed to the Templeton financial team through the Town Administrator. As you know, we have not received complete responses in a timely manner. There are many discrepancies between the BVA (budget versus actual report provided by town accountant) numbers and the 2017 proposed budget. At this point in time, more than 1/2 way through the fiscal year (2016) the BVA should agree with the numbers used as foundation for the 2017 budget. The quote of Mr. Markel as published in the Gardner News is misleading. The 2017 budget should, at this stage, agree with the numbers used to track town spending versus the budgeted amount for each account. Templeton financial controls, in my opinion, require accurate and timely information."

"Thank you and the other TAB members for your service to the taxpayers of Templeton"

very truly,

Mark Barrieau

given to the chair and handed out at open meeting last evening.

posted by Jeff Bennett