To: Wilfred Spring, Chairman
Advisory Committee, Town of Templeton, Massachusetts
Subject: TRANSMITTAL OF LETTER DATED OCTOBER 30, 2016
“Request to Return to the Appropriate Town of Templeton Annual Report Format”
From: Bernard J. Heaney, citizen of Town of Templeton
To: John Caplis, Chairman, Board of Selectmen
During your Sept 6th AB meeting the board voted to present the latest budget report to the Massachusetts DOR as an example of how poorly the town’s financial group & BOS are communicating with Templeton’s Advisory Board. This document was the FY18 Expenditure Ledger History Report for July 1 through August 31, 2017. In brief, it was the Budget vs. Actual (Allocated vs. Ending) Report.
You will remember that during discussion on this motion I suggested that a letter I wrote last October should be added to this example with the DOR. My letter asked that the town’s Annual Report (AR) should include an Accountant’s Report, as required by law and as required by the town’s By Laws. The motion was amended to include this letter. See my attached copy of this letter.
For my 45 years living here I have been satisfied with most ARs in the past; however, for the past five (5) years we have not had an accountant’s report. I have listened for six (6) years to various townspeople, accountants, treasurers, selectmen, and temporary town administrators say we have to be patient, wait for the latest reports, let new employees get a “handle” on our finances. They all say it’s time to stop the negativity, finger pointing, and complaining. They tell us that they are going to become more transparent and that all “the numbers” are under control now.
BUT FOR 5 YEARS NOTHING CHANGES. VIOLATIONS OF BY LAWS CONTINUE, DISCREPANCIES CONTINUE, and we are now facing a sixth year with no accountant’s report and no promised late accountant’s report, in the form of an addendum to the AR; promised by July 1 st .
There comes a time when there can be no more excuses or hardline demands to be patient. That time is NOW. There can be no reason why a report of known income and expenses should not be reported at the end of any fiscal year. The citizens of Templeton should be allowed to see where and how their money is being spent.
Page 1 of 2
Letter Transmittal (continued)
Page 2 of 2 9-7-17
Sincerely,
Bernard Heaney
Attachments: Copy of 10-30-16 letter to Chairman, BOS; with attachments
Distribution List:
Wilfred Spring Chairman
Jeff Bennett Vice Chairman
Paul Grubb Scribe
Robert May Member
Julie Farrell Member
Beverly Bartholomeo Member
Darlene Buelow Member
Tuesday, September 12, 2017
October 30, 2016
To: John Caplis, Chairman
Board of Selectmen
Templeton Town Hall
160 Patriots Road
East Templeton, MA 01438
SUBJECT: REQUEST TO RETURN TO THE APPROPRIATE
TOWN OF TEMPLETON ANNUAL REPORT FORMAT
This letter is written as a request to return financial reporting in our town’s Annual Reports (AR) to the way it was in the past and to the way it is required per our by-laws.
ISSUE
The Town of Templeton is not reporting financial data in our Annual Reports as required by law.
FACTS
The last AR to publish an Accountant’s Report was for FY2011.
The last AR to publish a Treasurer’s Report, containing Trust Fund data, was for FY2012.
The AR’s published for FY13 and FY15 did not have a Treasurer’s Report.
LAW
Templeton By-Law
Article VIII – Records and Reports
Section 1, in part:
“All officers, … shall cause records of their doings and accounts to be kept in suitable books….”
Templeton By-Law
Article VIII – Records and Reports
Section 2, in part:
“All officers … having charge of the expenditure of town money shall annually report thereon, in
writing in such manner as to give the citizens a fair and full understanding of the objects and methods of such expenditures, referring, however, to the report of the Town Accountant for statements in detail of receipts and payments….”
page 1 of 106
October 30, 2016 page 2 of 106
Requested Change to Annual Report
LAW (continued)
Templeton By-Law
Article VIII – Records and Reports
Section 3, in part:
“It shall be the duty of the Selectmen to publish the Annual Report…. “
Templeton By-Law
Article VIII – Records and Reports
Section 4, in part:
“The Annual Town Report shall contain …
· a detailed report of all moneys received into and paid out of the town treasury …
· showing separately payments made from the proceeds of
loans as capital outlays for permanent improvements
· the report of the collector of taxes
of receipts
payments and
abatements
· statements of all funds belonging to the town or held for the benefit of its inhabitants;
· statement of the liabilities of the town on
bonds
notes
certificates of indebtedness or otherwise
· statement of indebtedness authorized but not incurred
· statement of transfers made to or from any appropriation
· abstracts of the records of the meetings of the town
· complete list of town officers and appointees … and
· such other matters as the said report is required by law to contain ….”
CONCLUSION
We understand that Templeton has not audited their books since FY2012. However, this does not excuse a lack of reporting existing and known financial data.
Prior to FY2012 the Town of Templeton ARs contained financial information as required. The accountant’s report always had a Statement of Revenue and Expenditures showing actual figures compared to the budgeted numbers, with variances. It also had a Combined Balance Sheet with Assets and Liabilities for government funds, fiduciary funds, long term debt, and proprietary sewer enterprise figures. In addition to this, the Treasurer’s Report showed the town’s payroll expense for every employee and all the figures for the many trust funds maintained by the town.
October 30, 2016 page 3 of 106
Requested Change to Annual Report
CONCLUSION (continued)
Providing this information gave the citizens of Templeton a fair and full understanding of the town’s finances and reassured us that our moneys were being handled fairly, accurately, and as voted at Annual Town Meetings.
Realizing that the absence of an annual audit of our books has, in part, resulted in the loss of our bond rating and therefore leaves future interest rate expenses in question and delays state financial support; there should be no reason why the town’s Annual Report could not include actual income and expenses incurred in the previous fiscal year (annual cash flow), as well as salary, capital project, long term debt, enterprise, and trust fund figures.
Reporting this information in our Annual Reports, as required, could help restore a level of confidence in our town government with the citizens of Templeton.
ACTION
Please provide an explanation for the town’s lack of required Annual Report financial disclosure for the past five years.
Please understand that comments such as:
“We are waiting for financial audit results” or
“We are still getting our financial house in order.”
do not explain why known financial data has not been published as required by law and the town has had five (5) years to correct these issues.
Respectfully Submitted,
___________________________________________
Bernard J. Heaney
According to Mr. Heaney, he never heard back, not a peep, just the sound of silence.
Mr. Heaney put together 106 pages of information for a simple request: put the required financial reports in the annual town report. I believe he is still waiting for the promised addendum for July 1, 2017 on Town finance as well.
I thank Mr. Heaney for his effort as the Templeton Advisory Committee has been bringing this issue up for some time and it is safe to say that the committee is as frustrated as Templeton resident Bernard Heaney is.
To: John Caplis, Chairman
Board of Selectmen
Templeton Town Hall
160 Patriots Road
East Templeton, MA 01438
SUBJECT: REQUEST TO RETURN TO THE APPROPRIATE
TOWN OF TEMPLETON ANNUAL REPORT FORMAT
This letter is written as a request to return financial reporting in our town’s Annual Reports (AR) to the way it was in the past and to the way it is required per our by-laws.
ISSUE
The Town of Templeton is not reporting financial data in our Annual Reports as required by law.
FACTS
The last AR to publish an Accountant’s Report was for FY2011.
The last AR to publish a Treasurer’s Report, containing Trust Fund data, was for FY2012.
The AR’s published for FY13 and FY15 did not have a Treasurer’s Report.
LAW
Templeton By-Law
Article VIII – Records and Reports
Section 1, in part:
“All officers, … shall cause records of their doings and accounts to be kept in suitable books….”
Templeton By-Law
Article VIII – Records and Reports
Section 2, in part:
“All officers … having charge of the expenditure of town money shall annually report thereon, in
writing in such manner as to give the citizens a fair and full understanding of the objects and methods of such expenditures, referring, however, to the report of the Town Accountant for statements in detail of receipts and payments….”
page 1 of 106
October 30, 2016 page 2 of 106
Requested Change to Annual Report
LAW (continued)
Templeton By-Law
Article VIII – Records and Reports
Section 3, in part:
“It shall be the duty of the Selectmen to publish the Annual Report…. “
Templeton By-Law
Article VIII – Records and Reports
Section 4, in part:
“The Annual Town Report shall contain …
· a detailed report of all moneys received into and paid out of the town treasury …
· showing separately payments made from the proceeds of
loans as capital outlays for permanent improvements
· the report of the collector of taxes
of receipts
payments and
abatements
· statements of all funds belonging to the town or held for the benefit of its inhabitants;
· statement of the liabilities of the town on
bonds
notes
certificates of indebtedness or otherwise
· statement of indebtedness authorized but not incurred
· statement of transfers made to or from any appropriation
· abstracts of the records of the meetings of the town
· complete list of town officers and appointees … and
· such other matters as the said report is required by law to contain ….”
CONCLUSION
We understand that Templeton has not audited their books since FY2012. However, this does not excuse a lack of reporting existing and known financial data.
Prior to FY2012 the Town of Templeton ARs contained financial information as required. The accountant’s report always had a Statement of Revenue and Expenditures showing actual figures compared to the budgeted numbers, with variances. It also had a Combined Balance Sheet with Assets and Liabilities for government funds, fiduciary funds, long term debt, and proprietary sewer enterprise figures. In addition to this, the Treasurer’s Report showed the town’s payroll expense for every employee and all the figures for the many trust funds maintained by the town.
October 30, 2016 page 3 of 106
Requested Change to Annual Report
CONCLUSION (continued)
Providing this information gave the citizens of Templeton a fair and full understanding of the town’s finances and reassured us that our moneys were being handled fairly, accurately, and as voted at Annual Town Meetings.
Realizing that the absence of an annual audit of our books has, in part, resulted in the loss of our bond rating and therefore leaves future interest rate expenses in question and delays state financial support; there should be no reason why the town’s Annual Report could not include actual income and expenses incurred in the previous fiscal year (annual cash flow), as well as salary, capital project, long term debt, enterprise, and trust fund figures.
Reporting this information in our Annual Reports, as required, could help restore a level of confidence in our town government with the citizens of Templeton.
ACTION
Please provide an explanation for the town’s lack of required Annual Report financial disclosure for the past five years.
Please understand that comments such as:
“We are waiting for financial audit results” or
“We are still getting our financial house in order.”
do not explain why known financial data has not been published as required by law and the town has had five (5) years to correct these issues.
Respectfully Submitted,
___________________________________________
Bernard J. Heaney
According to Mr. Heaney, he never heard back, not a peep, just the sound of silence.
Mr. Heaney put together 106 pages of information for a simple request: put the required financial reports in the annual town report. I believe he is still waiting for the promised addendum for July 1, 2017 on Town finance as well.
I thank Mr. Heaney for his effort as the Templeton Advisory Committee has been bringing this issue up for some time and it is safe to say that the committee is as frustrated as Templeton resident Bernard Heaney is.
I do believe I will have to watch the board of selectmen meeting for September 11, 2017 again. I distinctly heard the interim town administrator comment on using sand in the winter time and it is actually cheaper to use salt. It actually save taxpayer dollars in the long run.
A stated approximate cost of $250,000.00 for a storage building or structure was given as the deterrent at present. Could that be a logical and common sense use for that elusive free cash the selectmen and auditors keep talking about? Perhaps if that money ever comes to fruition? I hope the Capital planning committee has that on their radar. I mean it seems the move would be cheaper in the long run and more efficient and that would equate to saving taxpayer dollars.
What a concept, use a deicing product that unlike sand, actually melts snow and ice and is cheaper to use when you consider total costs.
On that note, I think I will have a cold adult beverage.
But I do need to watch that meeting again as there was a LOT to take in!
A stated approximate cost of $250,000.00 for a storage building or structure was given as the deterrent at present. Could that be a logical and common sense use for that elusive free cash the selectmen and auditors keep talking about? Perhaps if that money ever comes to fruition? I hope the Capital planning committee has that on their radar. I mean it seems the move would be cheaper in the long run and more efficient and that would equate to saving taxpayer dollars.
What a concept, use a deicing product that unlike sand, actually melts snow and ice and is cheaper to use when you consider total costs.
On that note, I think I will have a cold adult beverage.
But I do need to watch that meeting again as there was a LOT to take in!
From the Templeton Town by-laws:
Article VIII – Records and Reports
Section 2. All officers, boards, standing committees, and special committees of the town having charge of the expenditure of town money shall annually report thereon in writing in such manner as to give the citizens a fair and full understanding of the objects and methods of such expenditures, referring, however, to the report of the Town Accountant for statements in detail of receipts and payments, and may make therein such recommendations as they deem proper. Such reports shall be submitted to the Selectmen for inclusion in the Annual Town Report on or before the thirty-first (31) day of January of each year.
Section 4. The Annual Town Report shall contain, in addition to the reports of officers, boards, and committees as hereinbefore provided, a detailed report of all moneys received into and paid out of the town treasury in the financial year next preceding, showing separately payments made from the proceeds of loans as capital outlays for permanent improvements; the report of the collector of taxes, of receipts, payments and abatements; statements of all funds belonging to the town or held for the benefit of its inhabitants; a statement of the liabilities of the town on bonds, notes, certificates of indebtedness, or otherwise, and of indebtedness authorized but not incurred, and the purpose thereof: a statement of transfers made to or from any appropriation: abstracts of the records of the meetings of the town held since publication of the last annual report; a complete list of town officers and appointees for the municipal year: and such other matters as the said report is required by law to contain, or as may be inserted by the Selectmen under the discretion granted them by law.
Section 5. The Selectmen, or the Town may direct that the Assessors’ valuation list, standing votes of the town, and the rules or regulations adopted by any officer, board or committee, be printed either separately or as part of the Annual Town Report. Sections 1-5 Originally Passed 3-5-51
Massachusetts General Law, chapter 41:
Section 61: Annual report
Section 61. The town accountant shall make an annual report, to be published as a town document, giving a statement of all receipts and expenditures of the town for the past financial year, including those of funds managed by trustees or commissioners for the town and showing also the amount of each specific appropriation, the expenditures therefrom, and the purpose for which money has been spent; and said statement shall be arranged in accordance with the classifications prescribed by the director of accounts. Such report shall contain a statement of any change in the amount of the town debt during the year and a list of indebtedness incurred and unpaid at the end of the financial year.
So where is the report from the town accountant (late) that was promised by July 1, 2017?
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