This chicken is finally coming home to roost.

Town audit management letter, FY22.

Indirect costs of enterprise funds - water, sewer and light indirect costs are approved at town meeting and transfers are made annually into the general fund. However, they are not reflected as transfers on tax recap, but instead as miscellaneous revenues and expenses. Furthermore, the transfers are not made if sufficient resources do not exist in the enterprise funds and there is no formal process to the calculation of indirect costs from year to year.

This could be another reason for Templeton to pursue a new accountant, as the current one appears to not know how to make proper entries and where to record certain financial transactions, in my opinion.