Reading the FY 2018 audit again, I find what I consider contradicting statements:
In planning and performing our audit of the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the Town of Templeton, Massachusetts, (the “Town”) as of and for the year ended June 30, 2018, in accordance with auditing standards generally accepted in the United States of America, we considered the Town’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Town’s internal control.
4. Sewer User Charges (repeated from the prior year) The Sewer Department continues to handle all aspects of the user charges associated with the activity. Therefore, the internal controls surrounding this activity are not as complete as they should be. We continue to suggest that the Collector’s office be given the responsibility of collecting the user charges. This will provide better segregation and internal controls over the activity and provide a more efficient reconciliation process.
"as they should be" and "we continue to suggest" - Those two statements are opinion based, no mention of any law being broken, no mention of any by-law being violated (I am still awaiting the explanation of the chairman's statement that sewer dept. is violating town by-law (s).
Bottom line, it is all about the money; Selectmen Brooks asking if sewer enterprise fund can be billed and if so, will this help our general fund? (see selectmen meeting of April2, 2018) Reducing hours of benefited sewer employees will save health care costs. If you wish to save money, move collections to town hall @ collectors office and do not charge the enterprise fund to do this, I mean, people, including sewer rate payers, already pay taxes to operate the treasurer/collector office, including any assistants/part-time personnel.
Note: By not providing a return envelope, any resident now has to buy an envelope which in reality, amounts to another fee. Yes, that point might be considered petty, but as I stated, I am all in. How much tax money is going to be spent conferring with town counsel as you try to enforce an opinion from someone else; auditor and DOR?
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