Questions on Town Finance:

From Melanie: “Thank you for forwarding me the email from Liz Toth. I was going to respond to her directly, but thought I should go through you, and you can disseminate this information how you see fit.

 

1. Advisory Supplies: Jeff Bennett notified me this week that the previous accountant entered the voted beginning balances incorrectly. This will be rectified on the next BVA.
2. There was no “losing account” for the 155-5200 account as the funds were never actually sent anywhere. This was an error in the payroll report uploading, which was caught by Nancy, and was reversed. It was done as a beginning balance as there was no other clean way to enter the correction. Unfortunately, only so many of the comments entered are seen on the report. If they all showed up, you would also see the note, “To Reverse Entry”. Good eye on this one, though.
3. Thank you for bringing this to my attention. This looks like another beginning balance entry error made by the previous accountant. This will be fixed for the next BVA release.
4. As was voted at the FTM 10/23/2024, Article 9: “On a motion duly made and seconded the Town voted to transfer from certified free cash the sum of Forty Thousand Dollars and No Cents, ($40,000.00) to the account of Development Services for additional compensation for the Building Commissioner, plumbing/gas and electrical inspectors, to account for the additional inspection work load created by the construction and renovation at 12-16 School Street (the former Baldwinville Elementary School). Passed Unanimously/Oct. 23rd @ 7:57pm”.
5. I cannot answer your question regarding a contract for Sealer of Weights and Measures.
6. Cell Phones: I would suggest asking both department heads who their contract are with, how long the contracts have been in place and what incentives they receive.
7. I would suggest changing 430 in the budget book to the 630, as it would cleaner. I wasn’t here when the accounts were set up so am not sure why they were entered into Vadar that way.
8. I wasn’t here when the Economic Development Grant was applied for, but after asking around, I understand that the finalization of the grant was in the control of the Select Board. To my knowledge the grant has not been received. If you have any other information on it, I am happy to look into it for you (with Holly’s permission) as I hear the EDIC is no longer in place.
9. Debt: I cannot speak to how the budget was constructed.
10. Demo Revolving Account: I am not sure who is in charge of that account, but no revenue has been turned over so there is nothing to be updated. I would suggest reaching out to who is in charge of the revolving account to determine when revenue may be expected.
11. Brine Revolving: While I cannot speak for Director Szocik, I am aware that he is in the process of billing the other towns now that the winter weather is hopefully over.
12. Negative Balances:
1. E911 Grant: Reimbursable Grant. Not to speak for him, but Chief Dickie is in the process of submitting his expenditures for reimbursement.

Correction: 12.a. is incorrect. I had originally thought this would have been a great for emergency management but see      now that it is for the 911 Dispatch. Please let Liz know that their revenue will be posted to the account before the next BVA is sent.

2. CDBG: Reimbursable Grant. Thank you for pointing this one out as I’ve learned that it is periodically reimbursed throughout the year. I will update with the received revenues as beginning balances for the next BVA release. Please be mindful that this leger may, from time to time, have a negative balance as reimbursements are requested.
3. FF Safety Grants: Reimbursable Grant. Not to speak for him, but Chief Dickie is in the process of submitting his expenditures for reimbursement.
4. Hazard Mitigation Grant: Reimbursable Grant. Not to speak for him, but Chief Dickie is in the process of submitting his expenditures for reimbursement.
5. Chapter 90: Reimbursable Grant. Again, I cannot speak for Director Szocik, but am aware that he is in the process of the expenditure reimbursement with the state, which is the typical process.
6. Sewer Roof/Crotty Ave: Thank you for noticing this. I need to add the beginning balance from the debt issuance.
7. Water Enterprise Fund: We are not supplied with a budget for the water department so this will always be negative.
8. Transfer out to General Fund: With the way this account is linked in Vadar (and has historically been used), it will show negative and then hit their cash when it is closed out at the end of the year. The cash is not transferred to the “transfer out” account and then again to the general fund. I hope I explained that via email okay.
9. Light Plant: We are not supplied with a budget for the light plant so this will always be negative.
12. Trust Funds: The Treasurer Collector holds the information on those.

 

 

The answers to your questions that Melanie did not have the information for are as follows:

 

For Sealer of Weights and Measures, #5 above, The Commonwealth of Massachusetts

Division of Standards handles that service/inspections and Development Services invoices local businesses for their use and we pay that to the Division of Standards.

 

For the cell phones, #6 above, The Police Department, and Fire Department both have their own account through FirstNet/AT&T. The Sewer Department has their account under the Town account with FirstNet/AT&T, for the Highway dept, Buildings & Grounds, Emergency Management, Development Services, and Veterans, those phones are under the Town’s account with FirstNet and paid through the Technology account. The accounts with FirstNet give all users the best service especially in an emergency situation at a great price.

 

For the Demo Revolving Account, #10 above: That account is managed by the Town Administrator. The funds received from the sale of 10 Pleasant Street have been transferred into the account which is now in the amount of $86,984.94.