Sunday, November 6, 2016

The cost of a Templeton chief of police as of August 21, 2016.

According to the contract posted on the Templeton town website, the police chief is entitled to professional liability insurance at the expense of the taxpayers. The chief is also entitled to health and life insurance benefits which other non-bargaining general governmental employees are entitled to.

The taxpayers are also responsible for all professional dues and subscriptions of the chief of police, to include all national, regional, state and local associations and organizations to include professional growth and advancement.

Taxpayers are also on the hook for a police vehicle for the chief to include all operating and maintenance expense and insurance. The chief may use the vehicle for personal reasons because he is on call 24/7. The chief will be responsible for any retirement contributions resulting from the availability of this vehicle.

Taxpayers are also responsible for paying travel and subsistence (meals, etc.) expenses for short courses, institutes and seminars that the chief feels are necessary for his professional development. In the event of death, taxpayers will pay for any unused sick and vacation days and other compensation due.   The chief will be eligible for a base salary of $84,835.44, 12 paid sick days per fiscal year, 12 paid holidays, 4 days of paid emergency leave, 6 paid personal days of leave.

Membership in the Worcester County retirement system, a $20,000.00 accidental life insurance policy paid for by taxpayers. Taxpayers will also be responsible for a maximum $800.00 per fiscal year for a physical fitness incentive program. The chief will be paid by the taxpayer $400.00 each time the chief satisfactorily completes a fitness test. This is a voluntary program and the chief must complete the fitness test to receive this money.

Taxpayers will pay up to $1250.00 for a clothing allowance to purchase uniforms. Also, taxpayers agree to pay an additional $125.00 for maintenance of uniforms. After 20 years of service, the chief will be eligible for 6 weeks vacation time. The chief is also eligible to receive a 10% increase in base pay for a bachelor's degree and a 12.5% increase in base pay for a master's degree.

As you can see, there is more to the cost of a police chief than just his salary listed on the document presented at town meeting, sometimes referred to as a budget. You can read this document for yourself at the Templeton town website under the board of selectmen, town contracts and agreements; chief of police.

posted by Jeff bennett

Choosing an outside auditing firm; where does a conflict of interest lie?

Sitting at a Templeton meeting of selectmen, I watched the Templeton town accountant speak up on behalf of a particular auditing firm and that should concern town residents. That firm will be checking the accountant's work. The selectmen, town administrator, accountant and treasurer/collector should have no say and should not even be in the room when it comes to choosing an audit firm because of that conflict of interest.

from the Massachusetts Technical Assistance Bureau (TAB)

Often the most important steps a municipality can take occur long before the audit is conducted. An audit’s quality is directly related to the auditor’s knowledge, experience, and professionalism. Therefore, when selecting an outside auditor or audit firm, TAB recommends the appointing authority be independent of those who will be the subjects of the audit. Many municipalities create audit committees to fulfill this and other functions.

In general, members of the financial offices and a manager/administrator should be excluded from the audit committee and the auditor hiring process to avoid the potential for, or appearance of, conflict, since reviews effectively report on their performance. On the other hand, members of the town finance committee or city council are potential candidates. Residents with appropriate work experience or professional backgrounds can also make valuable contributions to an audit committee.

 It happens that municipalities will rely on one auditor or audit firm for multiple years. In fact, the Government Finance Officers Association (GFOA) recommends that communities engage the same auditor by entering into multiyear agreements, or a series of one-year contracts, for a term of at least five years. A multiyear agreement allows for greater continuity and enables a new auditor to spread initial start-up costs over multiple years, potentially reducing costs in the initial years. However, after this term, the GFOA recommends a full, competitive selection process and a rotation of auditors after each multiyear agreement, provided there is adequate competition among qualified auditors. Contracting with a new audit firm not only brings a fresh perspective, but it also reflects good practice. In general, communities are encouraged to re-advertise for auditing services every five to eight years. The GFOA acknowledges that there may be circumstances or locations where there is a lack of competition among fully qualified auditors. In such cases, participation of the current auditors is acceptable, assuming their past performance has been satisfactory and conformed to industry standards.

posted by Jeff Bennett