from my "stan" email folder which may show a few things such as why it is important for certain officials to do "their part" as in different portions of the tax recap being responsibilty of assessor, town clerk, town accountant etc. When one person handles it all and then departs, do all the "players" now know their part or is there a "stumbling in the dark" while they have to suddenly learn their part. This is one reason why it is important to have certified as in trained / experienced accountant, treasurer, assessor, accountant, collector. That is my opinion.

the email:

From: Fred Aponte [mailto:faponte@harvard.ma.us]

Sent: Thursday, December 27, 2012 10:46 AM

To: Wagner, Deborah

Cc: selectman@templeton1.org; towncoordinator@templeton1.org; assessors@templeton1.org; Assessors@templeton1.org;treasurer@templeton1.org; Mountain, Dennis P.

Subject: Re: Templeton 2013 Tax Rate Recap

I will look at it.

Fred Aponte

Accounting Officer

Town of Harvard

13 Ayer Road

Harvard, MA 01451

978-456-4100

"Wagner, Deborah" <wagnerd@dor.state.ma.us> writes:

Fred,

I think article 28 of the ATM was left off the B-2.

as posted prior, if it is article 28 from 2012 ATM, that involved possible use of stabilization funds but all of this leads back to why or how did the current board of selectmen/accountant give a stabilization number out and request a transfer from stabilization if the correct dollar figure for that fund was not known. In my opinion, that was a repeat of the transfer from fire/EMS salary to pay snow & ice deficit then having to put money back into fire/EMS because the original number given was wrong.

Which leads back to the Advisory Committee opinion of being more conservative with regards to revenue and why the town should at least use the percentage collected for a revenue base rather than the possible 100% if collected number, in my opinion.

posted by Jeff Bennett