Why is a post about a Templeton Town accountant possibly applying for a part time accounting position in another municipality being talked about or brought up?
Since there is a thing here in Massachusetts called the Uniform Massachusetts Accounting System
Chapter 1 - Introduction
Scope and Purpose:
This Manual comprises the Uniform Massachusetts Accounting System (UMAS). The
scope of the Manual is the operation of an accounting system for a local governmental
entity in Massachusetts. Its purpose is to provide a reference for the City Auditor, Town
Accountant or official with similar responsibilities in accounting for financial transactions
and reporting results of municipal financial operations. The Manual is based on
Generally Accepted Accounting Principles (GAAP), but is written to meet the particular
needs of Massachusetts local accounting officials.
Massachusetts General Laws (G.L.) c. 44, § 38 requires the Director of Accounts in
the Department of Revenue to prescribe uniform accounting systems for local
governmental entities. Accounting for municipally owned electric light plants is
prescribed in G.L. c. 164 and is regulated by the Department of Public Utilities;
accounting for retirement systems is prescribed in G.L. c. 32 and is regulated by the
Public Employment Retirement Administration Commission.
This Manual deals solely with accounting policies. Municipal financial issues such as
budgeting or audit procurement are not included. Other publications of the Division of
Local Services (DLS) address such subjects.
So it seems like if the Templeton Town Accountant takes a part time position in another community (and that is fine as long as Templeton does not take a back seat), it does not appear that the accountant would pick up any pointers or other things because the LAW cited above states there is one standard for ALL cities and towns.
Now, perhaps not known to some current selectmen and others, once upon a time there was a full time Health agent working in Templeton with a very generous compensation package who also worked part time for a few other communities. One of those communities was the Town of New Salem. On the New Salem town web site was a section involving that town's health agent and on that page, the health agent listed "my office number is 978-939 etc., which happened to be the telephone number for the Templeton Board of Health. It seemed to me the Templeton health agent could be conducting other town's business on Templeton dime. I found that website along with other communities where that individual was listed as part time health agent and there did not seem to be enough hours in the week to do all the work the individual was doing while also spending 40 hurs per week in Templeton. Somewhere I have a print out of the New Salem website. There was also a building inspector doing essentially the same thing. potted in another town during hours he was supposed to be in Templeton. That is why, in my opinion, the Templeton Town accountant possible part time position was worth a mention. Also of note, not to long ago at a selectmen meeting, there was mention of Phillipston was looking for a Town accountant and it could be possible for the two towns to share an accountant. A few weeks later, it was stated at another selectmen meeting that Phillipston was not interested. So, just in case any residents happen to see or hear of the Templeton accountant working for Phillipston, we try to avoid any assumption that "hey, I guess the two towns are sharing a town accountant and maybe we are saving some money." .
posted by Jeff Bennett
Saturday, May 27, 2017
Wednesday, May 24, 2017
Tuesday, May 23, 2017
from Massachusetts General Law, chapter 41;
from the Ledger History - expenditure Ledger - allocated summary
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.
Some accounts/funds on this budget versus actual (so-called) show a % variation of more than 100%.
Solid waste disposal expenses: 113.24% var. shown as -$842.01
Recycling revolving expenses: 218.11% var. shown as - $983.67
COA revolving MART expenses: 148.68% var. shown as -$25,649.27
Elementary School: 1,308.86% var. shown as -$1,287,015.44
Snow & Ice shows a deficit and that is allowed by law.
I can already hear the grumblings from Town Hall but this information is on a report from the Town Accountant and if those numbers are not negative or in deficit then perhaps it should be noted on the document as in an explanation. This was also on the agenda and discussed at the last meeting of the Advisory (finance) Committee.
Solid waste disposal expenses: 113.24% var. shown as -$842.01
Recycling revolving expenses: 218.11% var. shown as - $983.67
COA revolving MART expenses: 148.68% var. shown as -$25,649.27
Elementary School: 1,308.86% var. shown as -$1,287,015.44
Snow & Ice shows a deficit and that is allowed by law.
I can already hear the grumblings from Town Hall but this information is on a report from the Town Accountant and if those numbers are not negative or in deficit then perhaps it should be noted on the document as in an explanation. This was also on the agenda and discussed at the last meeting of the Advisory (finance) Committee.
posted by Jeff Bennett
from Massachusetts General Laws, chapter 41;
posted by Jeff Bennett
Section 52: Approval of bills
[ Text of section effective until November 7, 2016. For text effective November 7, 2016, see below.]
Section 52. All accounts rendered to or kept in the departments of any city shall be subject to the inspection of the city auditor or officer having similar duties, and in towns they shall be subject to the inspection of the selectmen. The auditor or officer having similar duties, or the selectmen, may require any person presenting for settlement an account or claim against the city or town to make oath before him or them, in such form as he or they may prescribe, as to the accuracy of such account or claim. The wilful making of a false oath shall be punishable as perjury. The auditor or officer having similar duties in cities, and the selectmen in towns, shall approve the payment of all bills or pay rolls of all departments before they are paid by the treasurer, and may disallow and refuse to approve for payment, in whole or in part, any claim as fraudulent, unlawful or excessive; and in that case the auditor or officer having similar duties, or the selectmen, shall file with the city or town treasurer a written statement of the reasons for the refusal; and the treasurer shall not pay any claim or bill so disallowed. This section shall not abridge the powers conferred on town accountants by sections fifty-five to sixty-one, inclusive.
Chapter 41: Section 52. Approval of bills
[ Text of section as amended by 2016, 218, Sec. 57 effective November 7, 2016. For text effective until November 7, 2016, see above.]
Section 52. All accounts rendered to or kept in the departments of any city shall be subject to the inspection of the city auditor or officer having similar duties, and in towns they shall be subject to the inspection of the selectmen. The auditor or officer having similar duties, or the selectmen, may require any person presenting for settlement an account or claim against the city or town to make oath before him or them, in such form as he or they may prescribe, as to the accuracy of such account or claim. The willful making of a false oath shall be punishable as perjury. The auditor or officer having similar duties in cities, and the selectmen in towns, shall approve the payment of all bills or pay rolls of all departments before they are paid by the treasurer, and may disallow and refuse to approve for payment, in whole or in part, any claim as fraudulent, unlawful or excessive; and in that case the auditor or officer having similar duties, or the selectmen, shall file with the city or town treasurer a written statement of the reasons for the refusal; and the treasurer shall not pay any claim or bill so disallowed. The board of selectmen may designate any 1 of its members for the purpose of approving bills or payrolls under this section; provided, however, that the member shall make available to the board, at the first meeting following such action, a record of such actions. This provision shall not limit the responsibility of each member of the board of selectmen in the event of a noncompliance with this section. This section shall not abridge the powers conferred on town accountants by sections fifty-five to sixty-one, inclusive.
Section 58: Duties; notice of condition of appropriations; record of appropriations
Section 58. Whenever any appropriation shall have been expended or whenever, in the judgment of the town accountant, it appears that the liabilities incurred against any appropriation may be in excess of the unexpended balance thereof, he shall immediately notify the selectmen and the board, committee, head of department or officer authorized to make expenditures therefrom, and no claim against such appropriation shall be allowed nor any further liability incurred until the town makes provision for its payment. The town accountant shall, at regular intervals and as often at least as once each month, send to the selectmen and to each board, committee, head of department or officer having the disbursement of an appropriation a statement of the amount of orders approved and warrants drawn on behalf of said board, department or officer during the preceding month, and a statement of the balance of such appropriation remaining subject to draft. Each head of a department, board or committee authorized to expend money shall furnish the town accountant, at the close of the financial year, a list of bills remaining unpaid, showing to whom and for what due, and their amounts; and the town accountant shall incorporate the same in his annual report covering the financial transactions of the town, as provided by section sixty-one.
posted by Jeff Bennett
from the Templeton Town Moderator:
Darlene Buelow was appointed and advised to see Carol to be sworn in. I will also appoint Robert May as they were the only people that applied for the position. If you would like to let the both know to see Carol to be sworn in that would be great.
Thanks
Derek
Sent from my iPhone
> On May 21, 2017, at 19:05, Templeton, MA Advisory Board <templetonadvisoryboard@gmail.com> wrote:
>
> Derek
>
> At the Advisory Committee's last meeting on May 17th Gordon Moore resigned effective that day. As per the By-law he also informed the Town Clerk (Carol Harris).. This now leaves 2 vacancies on the committee. that need to be filled. The question I have is when will you be filling them. The committee's next scheduled meeting is June 7th. Please let us know when these positions are filled and whom you have appointed and their terms so we can welcome them to the committee.
>
> Wilfred Spring
> Advisory Committee Chairman
Thanks
Derek
Sent from my iPhone
> On May 21, 2017, at 19:05, Templeton, MA Advisory Board <templetonadvisoryboard@gmail.com> wrote:
>
> Derek
>
> At the Advisory Committee's last meeting on May 17th Gordon Moore resigned effective that day. As per the By-law he also informed the Town Clerk (Carol Harris).. This now leaves 2 vacancies on the committee. that need to be filled. The question I have is when will you be filling them. The committee's next scheduled meeting is June 7th. Please let us know when these positions are filled and whom you have appointed and their terms so we can welcome them to the committee.
>
> Wilfred Spring
> Advisory Committee Chairman
posted by Jeff Bennett
Monday, May 22, 2017
Could this be Templeton??
Finance Committee Policy on One‐Time Revenues:
It is the primary goal of the Dartmouth Finance Committee to ensure that budgets are fiscally responsible and sustainable; unfortunately, the recent trend has been toward a growing budget gap. A 2007Massachusetts Department of Revenue audit of the town’s finances pointed to a number of root causes which we seek to address in order to move toward a sustainable long‐term financial outlook for the community. The largest problem area has been the trend of increasing reliance on one‐time revenues to pay for recurrent operating budgets. These onetime revenues have included transfers from the stabilization fund, transfers from enterprise funds, sales of assets, special state “pothole” appropriations and department turn‐backs (unexpended money) from prior operating budgets. When these one‐time sources of revenue were applied to recurring operating budgets, budgets increased beyond the amount of recurring revenue. This required that leaner budgets be adopted, which in turn reduced the size of the turn backs. The effect snowballed until the gap was critical. The practice has also placed Dartmouth in a situation where our cash reserves are dangerously low. Any unexpected expense could not be absorbed without borrowing. A responsible cash reserve in the stabilization fund also improves the town’s ability to borrow money at favorable rates and allows it to self‐insure for a number of unexpected occurrences—allowing it to carry higher insurance deductibles and consequently lower insurance premiums. To stabilize the budget, the Finance Committee unanimously recommends the following policies: 1. One‐time revenues should only be applied to: Capital improvements, property acquisitions, contributions to the stabilization fund and single year casualties. 2. Budgets established in the spring town meeting should be considered to be “fully funded.” As a general rule, there should be no supplemental appropriations to departmental operating budgets in the fall town meeting. 3. Departmental turn‐backs available in the fall town meeting should be deposited in the stabilization fund or applied to single year payments of capital improvements. These purchases should not take on debt schedules that require future appropriations beyond what can be funded from the recurring revenue stream. It is in nobody’s interest to grow budgets at an unsustainable rate—as we have seen, failure to maintain this financial discipline will quickly lead to painful decisions. Even by adhering to these recommendations, the rate of increase in some expense categories will place strains on future budgets; but Dartmouth will be in a better position to meet these challenges if it maintains a disciplined approach to the budget process.
posted by Jeff Bennett
Finance Committee Policy on One‐Time Revenues:
It is the primary goal of the Dartmouth Finance Committee to ensure that budgets are fiscally responsible and sustainable; unfortunately, the recent trend has been toward a growing budget gap. A 2007Massachusetts Department of Revenue audit of the town’s finances pointed to a number of root causes which we seek to address in order to move toward a sustainable long‐term financial outlook for the community. The largest problem area has been the trend of increasing reliance on one‐time revenues to pay for recurrent operating budgets. These onetime revenues have included transfers from the stabilization fund, transfers from enterprise funds, sales of assets, special state “pothole” appropriations and department turn‐backs (unexpended money) from prior operating budgets. When these one‐time sources of revenue were applied to recurring operating budgets, budgets increased beyond the amount of recurring revenue. This required that leaner budgets be adopted, which in turn reduced the size of the turn backs. The effect snowballed until the gap was critical. The practice has also placed Dartmouth in a situation where our cash reserves are dangerously low. Any unexpected expense could not be absorbed without borrowing. A responsible cash reserve in the stabilization fund also improves the town’s ability to borrow money at favorable rates and allows it to self‐insure for a number of unexpected occurrences—allowing it to carry higher insurance deductibles and consequently lower insurance premiums. To stabilize the budget, the Finance Committee unanimously recommends the following policies: 1. One‐time revenues should only be applied to: Capital improvements, property acquisitions, contributions to the stabilization fund and single year casualties. 2. Budgets established in the spring town meeting should be considered to be “fully funded.” As a general rule, there should be no supplemental appropriations to departmental operating budgets in the fall town meeting. 3. Departmental turn‐backs available in the fall town meeting should be deposited in the stabilization fund or applied to single year payments of capital improvements. These purchases should not take on debt schedules that require future appropriations beyond what can be funded from the recurring revenue stream. It is in nobody’s interest to grow budgets at an unsustainable rate—as we have seen, failure to maintain this financial discipline will quickly lead to painful decisions. Even by adhering to these recommendations, the rate of increase in some expense categories will place strains on future budgets; but Dartmouth will be in a better position to meet these challenges if it maintains a disciplined approach to the budget process.
posted by Jeff Bennett
As excerpted from the Accountant’s Manual:
Published by the Massachusetts Municipal Auditor’ and Accountants’ Association.
Below is a summary of the duties of the accountant/auditor:
Verify that every expense payment is lawful and justified and that funding exists under the appropriate budget line item (MGL c. 41, §52).
Maintain municipal books, including a general journal, general ledger, and subsidiary ledgers (MGL c. 41 §57). Maintain detailed records of all debt (MGL c. 41 §57).
Retain custody of all contracts and surety bonds (MGL c. 41 §57).
At the close of the fiscal year, receive from each department, board, or committee a list of bills remaining unpaid (MGL c. 41 §58).
Certify in advance the availability of an appropriation for any construction contract in excess of $2,000 (MGL c. 44 §31C).
Certify to the assessor’s expenditures, approved in advance, expenses in excess of available appropriations for snow and ice removal (MGL c. 44 §31D).
At least monthly, prepare reports for officers and department heads that show total appropriations, expenditures, and balances in each appropriation (MGL c. 41 §58).
Provide notification when an appropriation has been expended or appears likely to become overdrawn (MGL c. 41 §58).
Furnish the assessors with a written report detailing money received for the preceding fiscal year from sources other than taxes, loans, and trust funds (MGL c. 41 §54A).
By May 1 each year, notify the assessor in writing of the amount of debt falling due in the next fiscal year and the provisions made to meet debt requirements (MGL c. 44 §16).
Immediately upon the close of the calendar year, prepare statements detailing the preceding year’s appropriations and expenditures; appropriations for the current fiscal year; expenditures incurred during the first six months; estimated expenditures for the second six months; and estimates for the ensuing fiscal year (MGL c. 41 §60).
Make an annual report that provides the receipts and expenditures for the past fiscal year from all funds; shows the specific appropriation amounts, expenditures and purposes; states any change in municipal debt; and lists indebtedness incurred and unpaid at the end of the fiscal year (MGL c. 41 §61).
Annually prepare and furnish to the DLS Director of Accounts a 1) Schedule A, 2) statement of public debt, and 3) Balance Sheet (MGL c. 44, §43)
posted by Jeff Bennett
Published by the Massachusetts Municipal Auditor’ and Accountants’ Association.
Below is a summary of the duties of the accountant/auditor:
Verify that every expense payment is lawful and justified and that funding exists under the appropriate budget line item (MGL c. 41, §52).
Maintain municipal books, including a general journal, general ledger, and subsidiary ledgers (MGL c. 41 §57). Maintain detailed records of all debt (MGL c. 41 §57).
Retain custody of all contracts and surety bonds (MGL c. 41 §57).
At the close of the fiscal year, receive from each department, board, or committee a list of bills remaining unpaid (MGL c. 41 §58).
Certify in advance the availability of an appropriation for any construction contract in excess of $2,000 (MGL c. 44 §31C).
Certify to the assessor’s expenditures, approved in advance, expenses in excess of available appropriations for snow and ice removal (MGL c. 44 §31D).
At least monthly, prepare reports for officers and department heads that show total appropriations, expenditures, and balances in each appropriation (MGL c. 41 §58).
Provide notification when an appropriation has been expended or appears likely to become overdrawn (MGL c. 41 §58).
Furnish the assessors with a written report detailing money received for the preceding fiscal year from sources other than taxes, loans, and trust funds (MGL c. 41 §54A).
By May 1 each year, notify the assessor in writing of the amount of debt falling due in the next fiscal year and the provisions made to meet debt requirements (MGL c. 44 §16).
Immediately upon the close of the calendar year, prepare statements detailing the preceding year’s appropriations and expenditures; appropriations for the current fiscal year; expenditures incurred during the first six months; estimated expenditures for the second six months; and estimates for the ensuing fiscal year (MGL c. 41 §60).
Make an annual report that provides the receipts and expenditures for the past fiscal year from all funds; shows the specific appropriation amounts, expenditures and purposes; states any change in municipal debt; and lists indebtedness incurred and unpaid at the end of the fiscal year (MGL c. 41 §61).
Annually prepare and furnish to the DLS Director of Accounts a 1) Schedule A, 2) statement of public debt, and 3) Balance Sheet (MGL c. 44, §43)
posted by Jeff Bennett
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