Holy S post Batman, look at some of the comments!  Very long and detailed.  Well Robin, be wary when someone is trying to butter your bread!


"Criticism is a healthy indicator of when change is needed. Praise is a motivator unlike any other."

Since I am not a hippy leftover (missed it by a few years) and I am not a product of the new schooling where everyone gets a trophy and life is fair and everyone will always treat you right etc.

If anyone wants praise, the line is over there. If the board of selectmen do not wish to get "banged" whenever they meet, try following their own policies. Looking at the next meeting agenda for BOS on June 12, nowhere is Public Comment listed. Yet, if you look and you can find it, there is a policy on the Templeton town website that says the agenda will have public comment on it. Again, failure to follow a policy and yet the selectmen are going to expect everyone else to follow all of these policies suddenly being created and written. Kind of looks like a military approach in my opinion, do as I say. How about set the example and follow your own policy and then take another step. 

Secondly, I am not the one who made the sales pitch that everything is fine and we have a great financial team in place (except we have a treasurer/collector who may not know their job) Perhaps not all on the treasurer/collector. 
No reports from treasurer/collector or the accountant, even though there must have been work done in those offices. It does not matter what was or was not done in the past, this current BOS, beginning with elections in May 2014 have been communicating that everything is fine and things are on track but again, the law is not followed. 

On the town website, it is one used by a good number of cities and towns so it should not be hard to arrange it in some orderly fashion. Give the Town of Athol a call and ask the Town Administrator what it took to have say a sunshine page where all budgets, contracts and other financial news can be found in one place. Speaking of budgets, where did the FY2017 go on the Templeton town website? 

How about the Templeton face book page not look like someones personal page. How about personal pictures and updates be replaced with say a picture of Town hall, Templeton Common and have some real communication by way of facts. I take most of the things posted on this blog and post to my personal face book page as not everyone looks at blogs but many use face book and then things are reposted. The same could happen with the Templeton face book page.
Somewhere, if it is still there, there was a post by a former Town Administrator (interim) concerning audits, the forming of an audit committee and how the selectmen should stay an arms length away from auditors as the audits are really checking selectmen work by proxy, as selectmen hire or appoint the treasurer/collector , town accountant and town administrator. He also stated that the finance/advisory committee should be closer to the audits. Somewhere I have a copy and will try to post it here again.

Next, we have the Templeton Town Accountant at a selectmen meeting stating "I would recommend using Rosselli for the audits."  Queswtion is, why the switch in midstream anyway, why did the selectmen not stick with the first audit team who seemed to be taking time but doing a very detailed one which in my opinion, would have been best, to have a really good foundation. In my opinion, the selectmen changed so they could get the audits completed quickly because of the quest to get a yes school vote at town meeting and at the ballot. If you look at when the bad news began to leak out, it was after the December special election. Coincidence? Perhaps, but I do not really believe in them in these circumstances. 

Then there is the stabilization number. How did it change, where did the funds go? What were they used for and why or how was a dollar figure arrived at to bring to town meeting to request a transfer to pay some bills if a real number was not known? Remember, the Templeton town accountant stated at a selectmen meeting, "I have never not had perfect audits."

No, there is no high praise, no high fives, no trophy for everyone here. That will come from the selectmen by way of a service pin, which may seem good and in principle be a nice thing but in practicality, not so much. Perhaps wait to have three good budget years where what is voted at Town Meeting (annual) and that stands and dos not require 30 something transfers later on to make it work. Sure as hell no built in shortages at the gate.

Remember, there is no free money out there, it all comes from someones pocket, from taxes and fees.



posted by Jeff Bennett

A raven flew into my window and told me "heard that the new bond ratings for 2016 have been released to the cities and towns and will be published on the DOR website next week."

So if you are interested in such things, keep a watch for that information.

Apparently some people at town hall are not happy reading their names on this blog, oops, but failing to be forthcoming with information concerning public monies may lead to your name being here. Also, appearing to fail in your duties will result in the same.

So, is the above failing to do the job or is it a case of following instructions from supervisors so as to paint a non realistic financial picture of Templeton? Or is it just a method to put someone off intentially? You can decide but in my opinion, it looks like all of the above. - BOA = Bureau of Accounts / Department of Revenue / Division of Local Services.

posted by Jeff Bennett

OVERVIEW OF STATUTORY TREATMENT OF MUNICIPAL REVENUES
 This summary is intended to provide general information about municipal revenues and special funds under Massachusetts law. It is not designed to address all questions or issues about these revenues or funds. Nothing contained in this summary changes the laws that govern municipal revenues and special funds.

REVENUE TREATMENT -

 A fundamental principle of municipal finance in Massachusetts is that all revenue received or collected from any source by a city, town or district department or official belongs to the general fund and can be spent for any lawful purpose only after appropriation by the legislative body. G.L. c. 44, § 53. No revenues can be segregated from the general fund into a separate fund to be reserved for specific purposes or spent without appropriation unless expressly authorized by a statute (general law or session act).

GENERAL FUND REVENUES (Estimated Receipts) 

Definition: all unrestricted revenues, including real and personal property taxes, other local taxes, such as excises, special assessments and betterments, unrestricted local aid, investment and rental income, voluntary and statutory payments in lieu of taxes and other receipts not expressly dedicated by statute. The anticipated general fund revenues for a fiscal year constitute the tax levy as a financing source (raise and appropriate), which may be appropriated until the tax rate is set. Collections during the year above the estimates used to set the rate are not ordinarily available for appropriation until after the close of the fiscal year and certification by the Director of Accounts as part of the municipality’s undesignated fund balance (free cash). G.L. c. 59, § 23.


posted by Jeff Bennett

Good Day:

First, as a reminder, I do have a prior commitment for this evening and may not be able to be in attendance to discuss the two transfer requests.  I am hopeful that, if I cannot be in attendance, the written explanations provided previously were satisfactory.

Second, I am in the midst of trying to schedule a meeting with DOR to review and discuss their concerns and expectations for the Town in closing out FY ’17, going into FY ’18 and beyond.  The tentative date(s) are June 28 or June 29, at 6:30 p.m. Please ask you members to keep those dates open and I’ll confirm with all involved as soon as I can.

Third, you may have missed it in my email of 05/30 but I had asked that you kindly let me have the contact info for your new members that I might include them in future transmissions.  I would ask again for that information as I was not able to include them in this transmission.

Finally, I have included some materials with respect to the Special Financial Edition we are now preparing to send to the printers.  The first is the DRAFT letter from the BoS.  Subject to revisions, they will act upon this on 06/12.  The second is the revised report of the Advisory Committee to correct the poor edit contained in the Annual Report and include the year end transfers.  As I told you before, we reserve the right to edit materials for clarity and to control printing costs.  As you can see, once revised for format and only those transfers approved, this has gone from eight pages to two while preserving all of the required material.  I am - of course - open to correcting any typos or factual errors that you notice so do please let me know ASAP. 

I have put copies of this material in the mailbox here at Town Hall for you.

Many Thanks

Carter Terenzini

Interim Town Administrator

Town of Templeton

160 Patriots Road

East Templeton, MA 01438

(978) 894-2753

posted by Jeff Bennett

The Division of Local Services;

In a letter from that state agency, dated May 23, 2017 and just received by the Advisory Committee has some interesting items within it. The agency will also be coming to Templeton to meet with some officials. One item in it has "In FY2013, the town did not renew the accountant's contract" First of all, the former Templeton outside vender for accounting, CPA Scott Sawyer resigned, effective in June 2012. The next accountant hired as a town employee also submitted their resignation. In effect, they left but it was not due to the town not renewing anything.

"The Bureau of Accounts had requested additional supporting documentation from the town accountant for the purpose of certifying FY2016 free cash. Since this was not received, FY2016 free cash was not available for appropriation at the May 13, 2017 annual town meeting."

There are deficits related to the school project and there is a schedule of sorts and one item states " The remaining $211,565.00 of the deficit should be raised from free cash, or if not available, from FY2018 budget cuts."

Interesting with there already being a $100,000.00 shortfall built into the FY2018 budget.



posted by Jeff Bennett

What is in a name?

State law says it is the Finance Committee or Advisory Committee or in some communities, a Warrant Committee. Somehow, somewhere, this name morphed into Advisory Board in Templeton and in some other communities. Templeton by-laws state: Advisory Committee. This is something I raised a while ago and at least one member noted "it has been Advisory Board in all the annual town reports dated back to the seventies." The email address for the Advisory Committee has Advisory Board rather than Advisory Committee. As I have previously stated, the correct name has meaning and importance because it goes to credibility and confusion. State law says Committee, Town by-law says Committee, it is the association of finance committees not board. It needs to be addressed, fixed and corrected once and for all. It does matter and if anyone is going to comment on rules, procedures, laws and other things, lets begin with the correct name and stick to it because it matters!


The name does not really affect the function but it does sometimes create confusion especially when the board of selectmen and the Advisory Committee are discussed in the same line. Is a board more "powerful" than a committee? The is one state committee that is very powerful and influential - it is the state House Ways and Means Committee. Then there is the Senate Ways and Means Committee, and we have the Municipal Finance Oversight Board. I believe if you check, you will find that financial wise, pretty much all things live and die in the House Ways and Means Committee.

That is my opinion.

posted by Jeff Bennett

How the Collector's Manual states to handle them.

In a manual for Treasurers/Tax Collectors paid for by you through taxes (nothing is free), there is a process for dealing with "bad checks" Why spend grant money, which is taxpayer money (as in income taxes, sales taxes excise taxes and on and on) on something that is already provided for. Perhaps it is another example of the government creating something so they can say they are doing something and we are solving issues! just my opinion there.

Seems pretty simple - get the collectors manual, make some copies and post in town offices and there you have it - a policy which is posted and already in existence and no need to stretch it out for thirty minutes or several weeks. Again, this is my opinion.

This is from the Collectors manual. Bad check add the fees back to the real estate or excise bill. If its for a permit/license - revoke the permit/license Not rocket science, all the rules are in the collectors' manual!

Processing Bad Checks

1. All too frequently, collectors receive dishonored checks back from banks.

In most instances, the taxpayer had tendered the check believing it would

be honored. However, the bank did not pay it because (a) the taxpayer's

balance was insufficient when the check was presented, or (b) the

taxpayer, had closed the old account before all checks had cleared.

a. In some instances, a taxpayer tenders a check in bad faith, with

an intent to defraud.

b. Whoever, with intent to defraud, makes, draws, utters, or

delivers any check, draft, or order for the payment of money,

with the knowledge that the maker or drawer does not have

sufficient funds at the bank, must be guilty of attempted

larceny; and if the money, property, or services are obtained

thereby, the person must be guilty of larceny. [266:37]

2. When notice is received from a bank that a check cannot be processed,

the bank notifies both the issuer and the town.

3. The collector may attempt to redeposit the check simply by calling the

bank to verify the presence of sufficient funds.

4. If the collector cannot successfully redeposit the check, he may pursue

one of the following alternatives:

a. The collector can reverse the payment and reestablish the

receivable as an unpaid balance.

b. The collector can pursue collection using the district court.

[218]

5. The collector may impose upon any person tendering an insufficient

funds check a penalty of 1% of the amount of the check, or $25 for a

check for less than $2,500. [60:57A] Any person so assessed may

appeal to the Commissioner of Revenue if aggrieved, and the

Commissioner may abate the penalty if he determines that the person

tendered the check in good faith, and with reasonable expectation that it

would be paid.

posted by Jeff Bennett