Why would the selectmen try to charge an enterprise fund for a general fund expense?
With the town administrator stating and writing, which means the selectmen must agree, that the Town should be asking the sewer commissioners to "contribute" $11,000.00 to help pay for the town's annual financial audits. These are not audits of the sewer department, these are Town audits with appropriations made at annual town meeting. The selectmen even state there has been funds encumbered to pay for these audits, as in money already set aside. Why go after sewer department? Is the Templeton light and water departments being asked to provide funds to pay for the town's annual audits? The light and water are after all part of the town, they are departments of the town. There is a letter from the Massachusetts department of revenue stating that a municipal light depart is not a separate legal entity of the town. Me thinks the selectmen are just looking for funds because they need it to pay for things they are doing but have no money for, that is my opinion.
posted by Jeff Bennett
soon to be a follow up on what happened for FY 2014 and what has happened for FY 2017.
One year, the advisory committee made some errors and another year, the selectmen made some errors. seems like there is proof on paper for the two sides or board/committee to agree to disagree but have the two entities looking at the same information in order to try to double check it so the entire Town of Templeton is better served and stop each other from one upping or one looking better than the other, it is not helping the whole Town which we both seem to like to say we do.
Thursday, January 5, 2017
ANNUAL EXTERNAL AUDITS February 2016
The objective of a year-end, external audit is obtaining an independent assurance as to whether a community’s year-end financial statements are presented fairly in accordance with Generally Accepted Accounting Principles (GAAP). By integrating a review of the internal controls associated with financial reporting, the audit also helps to ensure that financial checks and balances are in place to protect public assets. Consequently, regular external audits can provide a powerful tool by which a community can build taxpayer confidence in government operations. The Technical Assistance Bureau (TAB) encourages communities to have independent audits performed by certified public accountants every year. Cities and towns that receive an excess of $750,000 annually in federal funds (even indirectly through a state agency) are required to complete annual audits that comply with the federal Single Audit Act of 1984. Financial statement audits provide information that is especially valuable when a credit rating agency reviews and reports on a municipality’s fiscal condition as it prepares to enter the bond market. A city’s or town’s inability to produce accurate financial reports could negatively impact a rating agency’s opinion on its financial outlook and therefore affect its bond rating. A credit rate reduction could result in hundreds of thousands, and possibly millions, of dollars in additional interest payments for taxpayers over the life of a borrowing. As important, a rate increase can create savings. The independent audit can also be a valuable management tool for assessing the fiscal performance of a community. Although communities that are not subject to the Single Audit Act or that do very little borrowing are free to operate without regular audits of their financial statements, it is not a prudent course. Funding audits at least every two or three years is still recommended.
copied from an article from the Massachusetts division of local service.
posted by Jeff Bennett
The objective of a year-end, external audit is obtaining an independent assurance as to whether a community’s year-end financial statements are presented fairly in accordance with Generally Accepted Accounting Principles (GAAP). By integrating a review of the internal controls associated with financial reporting, the audit also helps to ensure that financial checks and balances are in place to protect public assets. Consequently, regular external audits can provide a powerful tool by which a community can build taxpayer confidence in government operations. The Technical Assistance Bureau (TAB) encourages communities to have independent audits performed by certified public accountants every year. Cities and towns that receive an excess of $750,000 annually in federal funds (even indirectly through a state agency) are required to complete annual audits that comply with the federal Single Audit Act of 1984. Financial statement audits provide information that is especially valuable when a credit rating agency reviews and reports on a municipality’s fiscal condition as it prepares to enter the bond market. A city’s or town’s inability to produce accurate financial reports could negatively impact a rating agency’s opinion on its financial outlook and therefore affect its bond rating. A credit rate reduction could result in hundreds of thousands, and possibly millions, of dollars in additional interest payments for taxpayers over the life of a borrowing. As important, a rate increase can create savings. The independent audit can also be a valuable management tool for assessing the fiscal performance of a community. Although communities that are not subject to the Single Audit Act or that do very little borrowing are free to operate without regular audits of their financial statements, it is not a prudent course. Funding audits at least every two or three years is still recommended.
copied from an article from the Massachusetts division of local service.
posted by Jeff Bennett
Wednesday, January 4, 2017
2016 MESSAGE FROM THE TOWN MODERATOR
Dear Neighbors: Please allow me to invite all citizens to North Andover’s upcoming Annual Town Meeting on Tuesday evening May 10, 2016 commencing at 7:00PM in the North Andover High School auditorium. You have allowed me the great privilege of presiding at Town Meeting the past four years. Thank you. During these years I have sought to significantly modernize the functions, rules, reach and conduct of Town Meeting while making deliberate effort to preserve the traditions and procedures of the past that work. Collectively, the deliberate introduction of technology, improved procedures and new rules has made the meeting what I have promised – fair, open and efficient. At this moment I can report that we will put a pause on new initiatives. As well, there are no rules changes for this upcoming Annual Town Meeting. I will continue to endeavor to conduct the meeting in a manner that offers a more appropriately informal discussion among participants for the purpose of easing voter understanding of the issues to be decided during this vital community conversation that we call Town Meeting. Your open-minded embrace of the changes made these years has had consequence elsewhere. Communities across the state have noted our initiatives such as use of real time on screen editing of articles, live web streaming and broadcast of proceedings, personal financial disclosure requirements and the appointment of Citizen Advocates to guide attendees in crafting motions or amendments that they wish to present. Our most far- reaching initiative to allow questions to be submitted from citizens, via email, who cannot attend the meeting itself has garnered significant discussion across the Commonwealth. In this, our third year of allowing more open access to the meeting, there will be at least one other community offering the same opportunity and several more planning to institute our groundbreaking program. These communities share my belief that Town Meeting serves two constituencies – those who attend and participate in the meeting, and those who are governed by what is decided at Town Meeting. Procedures for accessing the on-line email forum in North Andover will be published two weeks before the meeting on the Town’s web site. It is important to note that the power of the meeting remains with those who do take the time and effort to be present, listen, deliberate and vote at the meeting. While all power is in the room, all helpful knowledge may not be in attendance. Interestingly, there is an effort in the Legislature to allow full remote participation at Town Meeting, including the right to vote. While a full virtual Town Meeting experience will not likely come for many years, I am pleased that we sparked conversations in our Commonwealth to assure that Town Meeting does not become an anachronism – a dinosaur of governance anchored to history and not relevant to the lives
The North Andover Town Charter gives the Moderator the unilateral power to establish rules of parliamentary procedure in simplified form for Town Meeting. Significant new rules of procedure, including the first-ever in the nation requirement of disclosure of personal financial interest, have now been established and part of our practice for four years deserve note for those who have not participated before. If you are a first time participant or just need a refresher please do read the rules below in order to make our deliberative experience together the most productive possible for the entire community. Participating in our annual community assembly is a hallmark of Open Town Meeting. The general tenure of respectful deliberation and debate are governed by and evidenced in our neighbors’ adherence to the three simple behaviors below: It is asked that petitioners and follow-up speakers who address the meeting provide only new information in an effort to persuade undecided voters. Continued repetition of previously heard information as a show of support takes time and does little to positively influence the outcome of a vote. Please refrain from unnecessary applause or negative responses during discussions. Keeping remarks brief and relevant shows respect for the value of your neighbors’ time. The most persuasive statements at Town Meeting are often those succinctly stated, disclosing new facts or arguments in an effort to advance a position while retaining the audience’s full attention. The five minute speaking time limit will be strictly enforced. Lastly, please review the Simplified Rules of Parliamentary Procedure, Addendums on Electronic and Visual Presentations, a Glossary of Town Meeting Terms and Participants as well as the Town By-laws that relate to Town Meeting. These rules and other information presented below will be helpful to all who attend, speak and/or present at Town Meeting. Town Meeting remains a unique tradition – one we are reinventing with each session and initiative we collectively establish. Open Town Meeting remains the most direct and inclusive form of participatory democracy ever utilized in any form of government on this earth. I invite you to contribute to our vital community conversation. Please do attend, as every vote counts - and at Town Meeting many votes have consequential generational impact. Be a part of the future.
posted by Jeff Bennett
Dear Neighbors: Please allow me to invite all citizens to North Andover’s upcoming Annual Town Meeting on Tuesday evening May 10, 2016 commencing at 7:00PM in the North Andover High School auditorium. You have allowed me the great privilege of presiding at Town Meeting the past four years. Thank you. During these years I have sought to significantly modernize the functions, rules, reach and conduct of Town Meeting while making deliberate effort to preserve the traditions and procedures of the past that work. Collectively, the deliberate introduction of technology, improved procedures and new rules has made the meeting what I have promised – fair, open and efficient. At this moment I can report that we will put a pause on new initiatives. As well, there are no rules changes for this upcoming Annual Town Meeting. I will continue to endeavor to conduct the meeting in a manner that offers a more appropriately informal discussion among participants for the purpose of easing voter understanding of the issues to be decided during this vital community conversation that we call Town Meeting. Your open-minded embrace of the changes made these years has had consequence elsewhere. Communities across the state have noted our initiatives such as use of real time on screen editing of articles, live web streaming and broadcast of proceedings, personal financial disclosure requirements and the appointment of Citizen Advocates to guide attendees in crafting motions or amendments that they wish to present. Our most far- reaching initiative to allow questions to be submitted from citizens, via email, who cannot attend the meeting itself has garnered significant discussion across the Commonwealth. In this, our third year of allowing more open access to the meeting, there will be at least one other community offering the same opportunity and several more planning to institute our groundbreaking program. These communities share my belief that Town Meeting serves two constituencies – those who attend and participate in the meeting, and those who are governed by what is decided at Town Meeting. Procedures for accessing the on-line email forum in North Andover will be published two weeks before the meeting on the Town’s web site. It is important to note that the power of the meeting remains with those who do take the time and effort to be present, listen, deliberate and vote at the meeting. While all power is in the room, all helpful knowledge may not be in attendance. Interestingly, there is an effort in the Legislature to allow full remote participation at Town Meeting, including the right to vote. While a full virtual Town Meeting experience will not likely come for many years, I am pleased that we sparked conversations in our Commonwealth to assure that Town Meeting does not become an anachronism – a dinosaur of governance anchored to history and not relevant to the lives
The North Andover Town Charter gives the Moderator the unilateral power to establish rules of parliamentary procedure in simplified form for Town Meeting. Significant new rules of procedure, including the first-ever in the nation requirement of disclosure of personal financial interest, have now been established and part of our practice for four years deserve note for those who have not participated before. If you are a first time participant or just need a refresher please do read the rules below in order to make our deliberative experience together the most productive possible for the entire community. Participating in our annual community assembly is a hallmark of Open Town Meeting. The general tenure of respectful deliberation and debate are governed by and evidenced in our neighbors’ adherence to the three simple behaviors below: It is asked that petitioners and follow-up speakers who address the meeting provide only new information in an effort to persuade undecided voters. Continued repetition of previously heard information as a show of support takes time and does little to positively influence the outcome of a vote. Please refrain from unnecessary applause or negative responses during discussions. Keeping remarks brief and relevant shows respect for the value of your neighbors’ time. The most persuasive statements at Town Meeting are often those succinctly stated, disclosing new facts or arguments in an effort to advance a position while retaining the audience’s full attention. The five minute speaking time limit will be strictly enforced. Lastly, please review the Simplified Rules of Parliamentary Procedure, Addendums on Electronic and Visual Presentations, a Glossary of Town Meeting Terms and Participants as well as the Town By-laws that relate to Town Meeting. These rules and other information presented below will be helpful to all who attend, speak and/or present at Town Meeting. Town Meeting remains a unique tradition – one we are reinventing with each session and initiative we collectively establish. Open Town Meeting remains the most direct and inclusive form of participatory democracy ever utilized in any form of government on this earth. I invite you to contribute to our vital community conversation. Please do attend, as every vote counts - and at Town Meeting many votes have consequential generational impact. Be a part of the future.
posted by Jeff Bennett
Tuesday, January 3, 2017
What Town meeting voted on at the special town meeting of November 9, 2015.
A Motion was duly made and seconded to move the question.
Passed by 2/3/November 9th @ 8:13pm
On a motion duly made and seconded the Town voted to appropriate the amount of Forty-Seven Million, Five Hundred Sixty-Three Thousand, One Hundred Eighty-Four Dollars ($47,563,184) for the purpose of paying the costs of designing, constructing, originally equipping and furnishing a new Templeton Elementary School located at 17 South Road, Templeton MA, including the payment of all costs incidental or related thereto (the “Project"), which school facility shall have an anticipated useful life as an educational facility for the instruction of school children of at least 50 years, and for which the Town, through Narragansett Regional School District, may be eligible for a grant from the Massachusetts School Building Authority ("MSBA"), said amount to be expended under the direction of the Templeton Elementary School Building Committee; and to meet this appropriation, the Treasurer, with the approval of the Selectmen, is authorized to borrow said amount under M.G.L. Chapter 44, or pursuant to any other enabling authority; The Town acknowledges that MSBA's grant program is a non-entitlement, discretionary program based on need, as determined by the MSBA, and any Project costs the Town incurs in excess of any grant approved by and received from the MSBA, through the Narragansett Regional School District, shall be the sole responsibility of the Town; provided further that any grant that the Town, through the Narragansett regional School District, may receive from the MSBA for the Project shall not exceed the lesser of: (1) Sixty-Two and Eighty-Four Hundredths Percent (62.84%) of eligible, approved Project costs, as determined by the MSBA, or (2) the total maximum grant amount determined by the MSBA; provided that any appropriation hereunder shall be subject to and contingent upon an affirmative vote of the Town to exempt the amounts required for the payment of interest and principal on said borrowing from the limitations on taxes imposed by M.G.L. 59, section 21C “Proposition 2 ½”; and that the amount of borrowing authorized pursuant to this vote shall be reduce by any grant amount set forth in the Project Funding Agreement that may be executed between the Narragansett Regional School District and the MSBA. Passed by 2/3/November 9th @ 8:14
The biggest problem is the mixing of the regional school district and the town for a TOWN project, but no one wanted to listen to a certain person who time and again raised questions on this issue.
The Town got what they voted for,, a 47 million dollar plus interest debt.
posted by Jeff Bennett
A Motion was duly made and seconded to move the question.
Passed by 2/3/November 9th @ 8:13pm
On a motion duly made and seconded the Town voted to appropriate the amount of Forty-Seven Million, Five Hundred Sixty-Three Thousand, One Hundred Eighty-Four Dollars ($47,563,184) for the purpose of paying the costs of designing, constructing, originally equipping and furnishing a new Templeton Elementary School located at 17 South Road, Templeton MA, including the payment of all costs incidental or related thereto (the “Project"), which school facility shall have an anticipated useful life as an educational facility for the instruction of school children of at least 50 years, and for which the Town, through Narragansett Regional School District, may be eligible for a grant from the Massachusetts School Building Authority ("MSBA"), said amount to be expended under the direction of the Templeton Elementary School Building Committee; and to meet this appropriation, the Treasurer, with the approval of the Selectmen, is authorized to borrow said amount under M.G.L. Chapter 44, or pursuant to any other enabling authority; The Town acknowledges that MSBA's grant program is a non-entitlement, discretionary program based on need, as determined by the MSBA, and any Project costs the Town incurs in excess of any grant approved by and received from the MSBA, through the Narragansett Regional School District, shall be the sole responsibility of the Town; provided further that any grant that the Town, through the Narragansett regional School District, may receive from the MSBA for the Project shall not exceed the lesser of: (1) Sixty-Two and Eighty-Four Hundredths Percent (62.84%) of eligible, approved Project costs, as determined by the MSBA, or (2) the total maximum grant amount determined by the MSBA; provided that any appropriation hereunder shall be subject to and contingent upon an affirmative vote of the Town to exempt the amounts required for the payment of interest and principal on said borrowing from the limitations on taxes imposed by M.G.L. 59, section 21C “Proposition 2 ½”; and that the amount of borrowing authorized pursuant to this vote shall be reduce by any grant amount set forth in the Project Funding Agreement that may be executed between the Narragansett Regional School District and the MSBA. Passed by 2/3/November 9th @ 8:14
The biggest problem is the mixing of the regional school district and the town for a TOWN project, but no one wanted to listen to a certain person who time and again raised questions on this issue.
The Town got what they voted for,, a 47 million dollar plus interest debt.
posted by Jeff Bennett
Monday, January 2, 2017
Massachusetts Department of Revenue Division of Local Services:
Proposition 2½ Ballot Questions Requirements and Procedures
2. Other Information Override and capital expenditure exclusion questions must also include the total amount of additional taxing authority being requested and the fiscal year in which it will be used. This information is not included in debt exclusion questions. Any additional information about the requested amount, the services and programs to be funded by the requested amount, and the impact the vote will have on those services cannot be included in the question or on the ballot. That type of information should be provided in the course of a balanced, comprehensive, public information effort. Public information efforts undertaken by local officials must be consistent with election and campaign finance laws. See Sections III-F and G below.
please be advised, there is a small difference if the warrant article and ballot question is presented as a debt exclusion or capital expenditure exclusion.
posted by Jeff Bennett
What you voted on at the special town meeting of November 9, 2015 concerning the police station. Note the borrowing is through the treasurer under the direction of the selectmen. No time table voted on so does this allow selectmen and treasurer to borrow for one year, two years or threes years? Since it does not specify a time limit.
ARTICLE 2 DEBT AUTHORIZATION: POLICE STATION UPGRADE
To see if the Town of Templeton will vote to appropriate, borrow or transfer from available funds, a sum of money to be expended under direction of the Selectmen to pay costs of designing, constructing and equipping a 4,000 square foot addition to and remodeling of the Templeton Police Station, located at 33 South Road, and for the payment of all other costs incidental and related thereto; or take any other action relative thereto.
Submitted by the Board of Selectmen
On a motion duly made and seconded the Town voted to appropriate the sum of Nine Hundred Seventy-Five Thousand Dollars ($975,000) to pay costs of designing, constructing and equipping a 4,000 square foot addition to and remodeling of the Templeton Police Station, located at 33 South Road, and for the payment of all other costs incidental and related thereto; said sum to be expended under the direction of the Selectmen; and to meet this appropriation the Treasurer, with the approval of the Board of Selectmen, is authorized to borrow said sum under M.G.L. 44, Section 7, or pursuant to any other enabling authority; provided, however, that no sum shall be borrowed or expended hereunder unless the Town shall have voted to exempt the amounts required for the payment of interest and principal on said borrowing from the limitations on taxes by M.G.L. 59, Section 21C (also known as Proposition 2 ½).
Passed Unanimously/November 9th @ 8:33
NOTE: The town voted, no one else.
special town election on December 8, 2015
ARTICLE 2 DEBT AUTHORIZATION: POLICE STATION UPGRADE
To see if the Town of Templeton will vote to appropriate, borrow or transfer from available funds, a sum of money to be expended under direction of the Selectmen to pay costs of designing, constructing and equipping a 4,000 square foot addition to and remodeling of the Templeton Police Station, located at 33 South Road, and for the payment of all other costs incidental and related thereto; or take any other action relative thereto.
Submitted by the Board of Selectmen
On a motion duly made and seconded the Town voted to appropriate the sum of Nine Hundred Seventy-Five Thousand Dollars ($975,000) to pay costs of designing, constructing and equipping a 4,000 square foot addition to and remodeling of the Templeton Police Station, located at 33 South Road, and for the payment of all other costs incidental and related thereto; said sum to be expended under the direction of the Selectmen; and to meet this appropriation the Treasurer, with the approval of the Board of Selectmen, is authorized to borrow said sum under M.G.L. 44, Section 7, or pursuant to any other enabling authority; provided, however, that no sum shall be borrowed or expended hereunder unless the Town shall have voted to exempt the amounts required for the payment of interest and principal on said borrowing from the limitations on taxes by M.G.L. 59, Section 21C (also known as Proposition 2 ½).
Passed Unanimously/November 9th @ 8:33
NOTE: The town voted, no one else.
special town election on December 8, 2015
Question 2. Shall the Town of Templeton be allowed to
exempt from the provisions of proposition two and one-half, so-called, the
amounts required to pay for the bonds issued in order to pay costs of
designing, constructing, and equipping a 4,000 square foot addition to and
remodeling of the Templeton Police Station, located at 33 South Road,
Templeton, Massachusetts, including the payment of all costs incidental or
related thereto?
YES___________ NO____________
from "A primer on prop 2 1/2 by the DOR:
What is a Debt Exclusion? What is a Capital Outlay Expenditure Exclusion?
Proposition 21
⁄2 allows a community to raise funds for certain purposes above the amount of its levy limit or levy ceiling.
Acommunity can assess taxes in excess of its levy limit or levy ceiling for the payment of certain capital projects
and for the payment of specified debt service costs. An exclusion for the purpose of raising funds for debt service
costs is referred to as a debt exclusion, and an exclusion for the purpose of raising funds for capital project costs
is referred to as a capital outlay expenditure exclusion. Both exclusions require voter approval with very limited
exceptions. These exceptions are explained on page 12.
The additional amount for the payment of debt service is added to the levy limit or levy ceiling for the life of the debt
only. The additional amount for the payment of the capital project cost is added to the levy limit or levy ceiling only
for the year in which the project is being undertaken. Unlike overrides, exclusions do not become part of the base
upon which the levy limit is calculated for future years.
Reimbursements such as state reimbursements for school building construction are subtracted from the amount
of the exclusion.
A capital outlay expenditure exclusion or debt exclusion is effective even in the rare case when the exclusion
would bring the community’s levy above its levy ceiling.
Both of these exclusions require a two-thirds vote of the community’s selectmen, or town or city council (with the
mayor’s approval if required by law) in order to be presented to the voters. A majority vote of approval by the electorate
is required for both types of exclusion.
Questions presented to exclude a debt obligation must state the purpose or purposes for which the monies from
the debt issue will be used. Questions presented to exclude a capital outlay expenditure exclusion must state the
amounts and purposes of the expenditures.
posted by Jeff Bennett
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