From: jeff bennett [mailto:j_bennett506@hotmail.com]
Sent: Monday, August 21, 2017 6:34 AM
To: 'Kelli Pontbriand'
Cc: 185wilberdr@gmail.com; Bartolomeo, Bev; buelowmrsbuelow@gmail.com; robertmayt@yahoo.com; j_farrell@hotmail.com; Paul Grubb; advisorycommittee@templeton1.org
Subject: Advisory questions from last meeting

Kelli,

Discussing the budget versus actual, members have questions/concerns about the format change with regards to expenditures. The end of year FY 2017, there are clear indications about what an expense is for. Example; line with group insurance with fund number and amount allocated/expended etc. The new format does not show these individual expenses and names, which makes it harder, if almost impossible to figure out what is expended, on what and what is the amount left. Members questions are, what is the reason for change and can the old format be used for expenditures?

With the new budget format for FY 2018 (please review the chart of accounts pages 7 & 8 in your budget book) these are the new accounts that are being used for FY 2018.

second question about the OPEB funds, money was appropriated at two town meetings to place money in that fund but there is no apparent accounting of it. The committee saw no indication of OPEB in the budget versus actual.

You will not see the OPEB on the budget VS Actual as the $64,608 is being held in an encumbrance account in the Fund Balances (please see the balance sheet previously provided) until the new OPEB trust can be opened.  This should take place in this fiscal year with the new Treasurer/Collector in place.

Next is the E911 grant, the fund balance/allocated amount changed from the previous BvA given to the committee for an end of year transfer. What would be the reason for the difference in balances/allocations?

When the auditors were here in August they asked me to do a detailed tracking on the 911 Grant and the Dispatch expenses in the general fund.   Once this was completed it showed that a significant amount of the 911 grant funds were put into the general fund and the auditors gave me an adjusting entry to correct this.

Last, the air pollution control fund shows overspent with a change of 116% spent. Is that an error or actual overspent by some amount?

This account has no impact on the budget VS Actual.   At the beginning of the year I take the numbers provided by the state and do actual entries each month and this one was over what the numbers were at the beginning of the year.   These numbers are not voted, but on the recap, again want to emphasise this has no inpact on the town’s financials…just how the DOR requires us to track the State offset expenses on paper.

Any assistance on these items would be greatly appreciated.

regards;

Jeff Bennett

First, I would like to see the article on the warrant where Town meeting was asked what budget format they would like to see. I would also like to see the vote count and at what time it passed.

Secondly, there were warrant  articles at two different Town meetings concerning OPEB funding and that means  there is more in question than $64,608.00.

Advisory is still getting stonewalled on financial questions as well as a great lack of transparency with regards to town (taxpayer) finance. A citizen who attended the last Advisory Committee meeting asked where a citizen has standing when the selectmen violate town by-laws as well as Massachusetts General laws.