Templeton Finance - Have your head on a swivel!
Board of Selectmen meeting documents,
August 8, 2018, particularly a BAN (bond anticipation note) for borrowing shows a Templeton general stabilization fund balance of $106,730.00 as of June 30, 2017.
November 14, 2017 special Town Meeting, article 11 shows a deposit of $137,500.00 into the Templeton general stabilization fund.
May 31, 2018 expenditure report shows a balance of $233,431.87.
End of year expenditure report for FY2018 shows Templeton general stabilization fund balance of
$234,161.64.
So, as of June 30, 2017, general stabilization fund is $106,730.00
STM, November 14, 2017, general stabilization fund $137,50000
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $244,230.00
$10,000.00 difference; keying error anyone? Good numbers anyone?
Reason for difference anyone? July 2018 (first month of FY2019) does not show a general stabilization fund balance.
Saturday, August 11, 2018
Templeton general Town by-laws:
Article XVI – Regulation of Driveways Section 1. No person shall build or rebuild a driveway at a point where such driveway enters onto any Town Way without first obtaining permission from the Highway Superintendent who shall grant such permission and may specify the requirements for said building or rebuilding of such driveway at the point where it enters a Town Way.
Passed 3-11-67, Approved by A/G 4-3-67
from Town website under Highway department:
Driveway Permits:
As noted in the Town By-Law, Article XVI-Regulation of Driveways: "No person shall build or rebuild a driveway at a point where such driveway enters onto any Town Way without first obtaining permission from the Highway Superintendent who shall grant such permission and may specify the requirements for said building or rebuilding of such driveway at the point where it enters a Town Way."
Driveway Permits must be obtained from the Highway Department prior to the start of any work. A permit fee of $75.00 will be charged.
Prior to the start of ANY work:
August 9, 2018
via email:
Dear Mr. May
This is in response to your concern on the driveway at #7 S. Main St. I looked into the history of the changes made and it was previously approved by Alan Mayo, the former highway director. He approved the removal of the material because the home owner had a sink hole that was large and the tires of the family vehicles were getting damaged.
I also looked that requirement for a driveway permit. The permit is required when a driveway apron is added. This residence removed materials but has not had a driveway apron added to date. When the contractor is hired to finish the driveway a permit will be required and generally it is the responsibility of the contractor to pull a permit.
Thank you for bringing this to our attention. As of right now there is no violation.
Sincerely,
Mark S. Shea,
DPW Director
Apparently the by-law and permit process of ANY work does not apply; one can remove a driveway apron, curbing and hot top, at will, without a permit. One can also put in a driveway with hot top without a permit, as long as you do not put in a driveway apron. Good to know, I can cut the curb at any place and time and then use that as an entrance for a drive way without a permit or permission of anyone, as long as I do not add a driveway apron, got it!
Article XVI – Regulation of Driveways Section 1. No person shall build or rebuild a driveway at a point where such driveway enters onto any Town Way without first obtaining permission from the Highway Superintendent who shall grant such permission and may specify the requirements for said building or rebuilding of such driveway at the point where it enters a Town Way.
Passed 3-11-67, Approved by A/G 4-3-67
from Town website under Highway department:
Driveway Permits:
As noted in the Town By-Law, Article XVI-Regulation of Driveways: "No person shall build or rebuild a driveway at a point where such driveway enters onto any Town Way without first obtaining permission from the Highway Superintendent who shall grant such permission and may specify the requirements for said building or rebuilding of such driveway at the point where it enters a Town Way."
Driveway Permits must be obtained from the Highway Department prior to the start of any work. A permit fee of $75.00 will be charged.
Prior to the start of ANY work:
August 9, 2018
via email:
Dear Mr. May
This is in response to your concern on the driveway at #7 S. Main St. I looked into the history of the changes made and it was previously approved by Alan Mayo, the former highway director. He approved the removal of the material because the home owner had a sink hole that was large and the tires of the family vehicles were getting damaged.
I also looked that requirement for a driveway permit. The permit is required when a driveway apron is added. This residence removed materials but has not had a driveway apron added to date. When the contractor is hired to finish the driveway a permit will be required and generally it is the responsibility of the contractor to pull a permit.
Thank you for bringing this to our attention. As of right now there is no violation.
Sincerely,
Mark S. Shea,
DPW Director
Apparently the by-law and permit process of ANY work does not apply; one can remove a driveway apron, curbing and hot top, at will, without a permit. One can also put in a driveway with hot top without a permit, as long as you do not put in a driveway apron. Good to know, I can cut the curb at any place and time and then use that as an entrance for a drive way without a permit or permission of anyone, as long as I do not add a driveway apron, got it!
Thursday, August 9, 2018
Board of selectmen meeting of August 8, 2018; Carter Terenzini states he sent out two emails to Advisory Committee concerning possible by-law conflict but Advisory did not respond.
When asked about codification, Carter stated it would not be completed in time for the special Town meeting this fall.
Perhaps he was misinformed or back to old tricks:
When asked about codification, Carter stated it would not be completed in time for the special Town meeting this fall.
Perhaps he was misinformed or back to old tricks:
---------- Original Message ----------
From: "advisorycommittee templeton1.org" <advisorycommittee@templeton1.org>
To: Diane Haley Brooks <seldhaleybrooks@templeton1.org>, "seldmorrison templeton1.org" <seldmorrison@templeton1.org>, "selectmen.caplis templeton1.org" <selectmen.caplis@templeton1.org>, "selectmen.fortes templeton1.org" <selectmen.fortes@templeton1.org>, "seljrichard templeton1.org" <seljrichard@templeton1.org>
Date: August 9, 2018 at 7:43 AM
Subject: Fwd: RE: FW: Passed Over By-Law
Watching the selectmen meeting of Aug. 8 this morning, I saw Carter state he sent email to advisory concerning possible by-law conflict and that there was nothing heard from advisory. Well here you go; it is a reason it was on advisory agenda of Aug. 2, 2018. Either someone is mistaken or there is a misinformation campaign from the office of selectmen?
Jeff Bennett
Advisory Committee Chairman
---------- Original Message ----------
From: townadministrator <townadministrator@templeton1.org>
To: "'advisorycommittee templeton1.org'" <advisorycommittee@templeton1.org>
Cc: 'John Caplis' <selectmen.caplis@templeton1.org>, selectmen.richard@templeton1.org, tharrington@miyares-harrington.com, selectmen.morrison@templeton1.org, 'Diane Haley Brooks' <seldhaleybrooks@templeton1.org>, selectmen.fortes@templeton1.org, 'Town Clerk' <townclerk@templeton1.org>
Date: July 18, 2018 at 12:25 PM
Subject: RE: FW: Passed Over By-LawMany ThanksCarter TerenziniTown AdministratorTown of Templeton160 Patriots RoadEast Templeton, MA 014381.978.894.2755From: advisorycommittee templeton1.org <advisorycommittee@templeton1.org>
Sent: Tuesday, July 17, 2018 6:32 PM
To: townadministrator <townadministrator@templeton1.org>
Cc: John Caplis <selectmen.caplis@templeton1.org>; selectmen.richard@templeton1.org; tharrington@miyares-harrington.com; selectmen.morrison@templeton1.org; Diane Haley Brooks <seldhaleybrooks@templeton1.org>; selectmen.fortes@templeton1.org; Town Clerk <townclerk@templeton1.org>
Subject: Re: FW: Passed Over By-LawIt is an item to be on the agenda for August 2, 2018 for discussion
On July 17, 2018 at 10:54 AM townadministrator <townadministrator@templeton1.org> wrote:Good Day:As we look toward the Fall TM and resolving what some think to be a conflict between Article III Section 4 and the Advisory Committee By-Law; I wonder if you have given any consideration to a sit down to discuss the overall changes proposed at the ATM;Otherwise I may have no choice but to ask the codification to include the attached Section 5 to resolve some of this.Many ThanksCarter TerenziniTown AdministratorTown of Templeton160 Patriots RoadEast Templeton, MA 014381.978.894.2755From: townadministrator <townadministrator@templeton1.org>
Sent: Wednesday, May 23, 2018 11:33 AM
To: Advisory Committee (advisorycommittee@templeton1.org) <advisorycommittee@templeton1.org>
Subject: Passed Over By-LawGood Day Jeff:I have attached the recent warrant article proposed by the BoS to amend the By-Law(s) relative to the Advisory Committee. I would appreciate it if you would re-circulate it to the members that we might sit down to discuss concerns, alternative language and the like for re-submission to the Fall Town Meeting. I would suggest we do this mid-summer once the meeting schedules for the Fiscal Year are set.Many ThanksCarter TerenziniTown Administrator
Monday, August 6, 2018
Templeton selectmen must have made a mistake:
Filing paper work with it's financial advisor and Bond Counsel
Paper work shows principal town officials with the treasurer/collector and town administrator being appointed indefinitely.
On the Templeton town website, under Town contracts and agreements, it shows the town administrator appointed for one year and the treasurer/collector appointed from 7/31/2017 to 7/31/2020.
The email address for Templeton financial advisor:
mary.carney@hilltopsecurities.com
Why would anyone misrepresent such information?
(This information is from meeting items listed for the BOS meeting on August 8, 2018)
On another note, free cash for fiscal year 2018 (FY2018 ended June 30, 2018) at $643,396.00.
(page 20 of a BAN document listed)
Remember, in the FY2019 spending plan (budget) there was left over free cash of $196,692.00 plus budgeted for but not appropriated school debt of $417,911.00.
The dollar figure listed indicates there is another $28,000.00 available from un assigned funds (free cash, so called) from FY2018.
Financial documents or BAN to be dated August 23, 2018.
from T/A weekly report of 7/26/2018
Town Accountant: Lynn continues to work through audit of sick . . . .The hope was to present final quarter & year end reports on August 2, but that needs to be pushed off to August 22.
Filing paper work with it's financial advisor and Bond Counsel
Paper work shows principal town officials with the treasurer/collector and town administrator being appointed indefinitely.
On the Templeton town website, under Town contracts and agreements, it shows the town administrator appointed for one year and the treasurer/collector appointed from 7/31/2017 to 7/31/2020.
The email address for Templeton financial advisor:
mary.carney@hilltopsecurities.com
Why would anyone misrepresent such information?
(This information is from meeting items listed for the BOS meeting on August 8, 2018)
On another note, free cash for fiscal year 2018 (FY2018 ended June 30, 2018) at $643,396.00.
(page 20 of a BAN document listed)
Remember, in the FY2019 spending plan (budget) there was left over free cash of $196,692.00 plus budgeted for but not appropriated school debt of $417,911.00.
The dollar figure listed indicates there is another $28,000.00 available from un assigned funds (free cash, so called) from FY2018.
Financial documents or BAN to be dated August 23, 2018.
from T/A weekly report of 7/26/2018
Town Accountant: Lynn continues to work through audit of sick . . . .The hope was to present final quarter & year end reports on August 2, but that needs to be pushed off to August 22.
Sunday, August 5, 2018
Templeton Selectmen required to report to Advisory Committee; not the other way around;
This is per Templeton Town General By-Laws and state statute:
Article II - Town Meeting:
Section 6. All articles in any warrant for a town meeting shall be referred to the Advisory Committee for its consideration. The Selectmen after drawing any such warrant shall transmit immediately a copy thereof to the chairman of said committee. A public hearing shall be held, upon all such articles, unless a public hearing by some other tribunal is required by law, and a notice of such hearing shall be given by inserting in the local newspaper. Said committee shall, after due consideration of the subject matter of such articles, report thereon to the town meeting, in writing, such recommendations as it deems best for the interests of the town and its citizens. Copies of the report of the Advisory Committee shall be made available to the voters at least two days before town meetings and at all town meetings
(In this day, perhaps the above should be changed to "a copy to said committee or Advisory Committee as a whole" as most of our Town's by-laws were crafted and approved prior to the arrival of e-mail.)
Article IV - Advisory Committee
Section 4a. All articles, other than those deemed by the Board of Selectmen to constitute an emergency, sought to be inserted in the Town Warrant for the Annual Town Meeting shall be filed with the Board of Selectmen, and referred by them to the Advisory Committee on or before April 10th and all articles sought to be inserted in the Warrant for a Special Town Meeting shall be referred by the Board of Selectmen to the Advisory Committee at least 14 days before the date set for such meeting.
End of Year TransfersThe state also specifies that only town meeting may transfer appropriated monies. Town meeting cannot delegate this authority to the finance committee (Chapter 44 s33B M.G.L.), (see also In Our Opinion, 92-836). However, in 2006 the state allowed the board of selectmen, with the approval of the finance committee, to transfer sums between May 1 and July 15. This does not apply to appropriations for the local or regional school systems or light boards. Transfers are by majority vote. Further, the courts have ruled generally that even though a town bylaw calls for the finance committee to hold public hearings, these hearings are “incidental” to the proper function of the committee and are therefore not mandatory (Young v. Westport, 302 Mass.597, reaffirmed by Illig v. Plymouth, 337 Mass. 239)
Reserve Funds:
The law (Chapter 40 Section 6 M.G.L.) allows towns to appropriate money — either at the annual or special town meeting — into a reserve fund “to provide for extraordinary or unforeseen expenditures.” DOR has expressed its opinion that reserve fund transfers are appropriate:• to provide for urgent or unforeseen expenditures that could not have been anticipated before town meeting; and/or;• to allow immediate expenditures of funds in the event of an emergency (threat to public safety or health) when the delay of having to call a special town meeting could be potentially harmful.In either case, the fiance committee must approve all proposed transfers from a reserve fund. It is also understood that a reserve fund should not be to reverse a vote of town meeting or as a “backdoor” means of increasing the budget. Finance committees should adopt their own reserve fund guidelines to supplement the state statute, and should help other town offials gain a better understanding of appropriate uses of a reserve fund.
This is per Templeton Town General By-Laws and state statute:
Article II - Town Meeting:
Section 6. All articles in any warrant for a town meeting shall be referred to the Advisory Committee for its consideration. The Selectmen after drawing any such warrant shall transmit immediately a copy thereof to the chairman of said committee. A public hearing shall be held, upon all such articles, unless a public hearing by some other tribunal is required by law, and a notice of such hearing shall be given by inserting in the local newspaper. Said committee shall, after due consideration of the subject matter of such articles, report thereon to the town meeting, in writing, such recommendations as it deems best for the interests of the town and its citizens. Copies of the report of the Advisory Committee shall be made available to the voters at least two days before town meetings and at all town meetings
(In this day, perhaps the above should be changed to "a copy to said committee or Advisory Committee as a whole" as most of our Town's by-laws were crafted and approved prior to the arrival of e-mail.)
Article IV - Advisory Committee
Section 4a. All articles, other than those deemed by the Board of Selectmen to constitute an emergency, sought to be inserted in the Town Warrant for the Annual Town Meeting shall be filed with the Board of Selectmen, and referred by them to the Advisory Committee on or before April 10th and all articles sought to be inserted in the Warrant for a Special Town Meeting shall be referred by the Board of Selectmen to the Advisory Committee at least 14 days before the date set for such meeting.
End of Year TransfersThe state also specifies that only town meeting may transfer appropriated monies. Town meeting cannot delegate this authority to the finance committee (Chapter 44 s33B M.G.L.), (see also In Our Opinion, 92-836). However, in 2006 the state allowed the board of selectmen, with the approval of the finance committee, to transfer sums between May 1 and July 15. This does not apply to appropriations for the local or regional school systems or light boards. Transfers are by majority vote. Further, the courts have ruled generally that even though a town bylaw calls for the finance committee to hold public hearings, these hearings are “incidental” to the proper function of the committee and are therefore not mandatory (Young v. Westport, 302 Mass.597, reaffirmed by Illig v. Plymouth, 337 Mass. 239)
Reserve Funds:
The law (Chapter 40 Section 6 M.G.L.) allows towns to appropriate money — either at the annual or special town meeting — into a reserve fund “to provide for extraordinary or unforeseen expenditures.” DOR has expressed its opinion that reserve fund transfers are appropriate:• to provide for urgent or unforeseen expenditures that could not have been anticipated before town meeting; and/or;• to allow immediate expenditures of funds in the event of an emergency (threat to public safety or health) when the delay of having to call a special town meeting could be potentially harmful.In either case, the fiance committee must approve all proposed transfers from a reserve fund. It is also understood that a reserve fund should not be to reverse a vote of town meeting or as a “backdoor” means of increasing the budget. Finance committees should adopt their own reserve fund guidelines to supplement the state statute, and should help other town offials gain a better understanding of appropriate uses of a reserve fund.
In 1870, a group of Quincy citizens banded together to restore fiancial order in their municipality, creating the Commonwealth’s fist fiance committee. In 1910, the Massachusetts courts ruled that a municipal fiance committee was legal (Sinclair v. Fall River, 198 Mass 248). In that same year, the Massachusetts General Court also acknowledged the need for municipal fiance committees statewide, requiring all but the smallest municipalities to establish such committees to assist in dealing with emerging municipal challenges (St 1910, Ch. 130, s 2). Several additional legislative assists (i.e., St 1923, Ch. 388 and St 1929, Ch. 270), reinforced the mandated or permitted existence of municipal finance committees.
Massachusetts General Law, chapter 39
Section 16. Every town whose valuation for the purpose of apportioning the state tax exceeds one million dollars shall, and any other town may, by by-law provide for the election or the appointment and duties of appropriation, advisory or finance committees, who shall consider any or all municipal questions for the purpose of making reports or recommendations to the town; and such by-laws may provide that committees so appointed or elected may continue in office for terms not exceeding three years from the date of appointment or election.
In every town having a committee appointed under authority of this section, such committee, or the selectmen if authorized by a by-law of the town, and, in any town not having such a committee, the selectmen, shall submit a budget at the annual town meeting.
Budget preparation And submission
The prime functions of the finance committee are to review departmental budgets and submit a balanced budget to town meeting. All municipal officers authorized to spend money must annually provide the finance committee with estimates of how much funding will be needed “for the proper maintenance of the departments under their jurisdiction.” These estimates are submitted to the town accountant, or if there is none, to the finance committee or possibly the selectmen (Chapter 42 s.59 M.G.L.). These estimates are used in the
preparation of a town’s annual operating and capital budgets. The Massachusetts Department of Revenue (DOR) has ruled that finance committees are responsible for preparing and submitting their municipality’s annual budget (Chapter 39 s 16, Ch. 41, s 59 and s 60M.G.L.), unless there is a charter or
bylaw giving this authority to the board of selectmen or town manager (DOR’s In Our Opinion, 93-310). The exact format of an annual town budget is community specific. DOR has determined that while the law regarding annual municipal budget format is directed to cities, it should also be followed by towns.
The format found in the law addresses itself to budgetary basics. Almost all towns and cities in the Commonwealth go well beyond this in their annual budget presentation package (see Chapter 2). DOR has also ruled that only a town meeting — not the finance committee or selectmen — may determine the exact budget format to be used (see In Our Opinion, 92-145). As a practical matter, town meeting
would have to vote to reject the present format and request anew one for the following year.
Was Town Meeting asked to change the traditional budget format? If they were not asked, by what authority did the selectmen have to change the format? Has it resulted in less clarity concerning Taxpayer money?
Massachusetts General Law, chapter 39
Section 16. Every town whose valuation for the purpose of apportioning the state tax exceeds one million dollars shall, and any other town may, by by-law provide for the election or the appointment and duties of appropriation, advisory or finance committees, who shall consider any or all municipal questions for the purpose of making reports or recommendations to the town; and such by-laws may provide that committees so appointed or elected may continue in office for terms not exceeding three years from the date of appointment or election.
In every town having a committee appointed under authority of this section, such committee, or the selectmen if authorized by a by-law of the town, and, in any town not having such a committee, the selectmen, shall submit a budget at the annual town meeting.
Budget preparation And submission
The prime functions of the finance committee are to review departmental budgets and submit a balanced budget to town meeting. All municipal officers authorized to spend money must annually provide the finance committee with estimates of how much funding will be needed “for the proper maintenance of the departments under their jurisdiction.” These estimates are submitted to the town accountant, or if there is none, to the finance committee or possibly the selectmen (Chapter 42 s.59 M.G.L.). These estimates are used in the
preparation of a town’s annual operating and capital budgets. The Massachusetts Department of Revenue (DOR) has ruled that finance committees are responsible for preparing and submitting their municipality’s annual budget (Chapter 39 s 16, Ch. 41, s 59 and s 60M.G.L.), unless there is a charter or
bylaw giving this authority to the board of selectmen or town manager (DOR’s In Our Opinion, 93-310). The exact format of an annual town budget is community specific. DOR has determined that while the law regarding annual municipal budget format is directed to cities, it should also be followed by towns.
The format found in the law addresses itself to budgetary basics. Almost all towns and cities in the Commonwealth go well beyond this in their annual budget presentation package (see Chapter 2). DOR has also ruled that only a town meeting — not the finance committee or selectmen — may determine the exact budget format to be used (see In Our Opinion, 92-145). As a practical matter, town meeting
would have to vote to reject the present format and request anew one for the following year.
Was Town Meeting asked to change the traditional budget format? If they were not asked, by what authority did the selectmen have to change the format? Has it resulted in less clarity concerning Taxpayer money?
Financial Policy of Templeton; by way of the board of selectmen.
Templeton Town website:
page 23 - H-3 Monthly and quarterly Reporting
Background:
Monthly reporting helps a community to determine whether sufficient funds are available to cover current obligations, any surplus can be invested, or shortfall exists requiring temporary borrowing.
Policy:
The Town Accountant shall produce and distribute monthly budget to actual reporting to evaluate the Town's financial position per Massachusetts state law. These reports shall be submitted to the Board, user agencies, Town Administrator and Advisory Committee, among others. This will enable the Town to take prompt management action in the event that fiscal problems are indicated or adjust spending behavior to meet financial challenges.
The Town's Financial Team, accountant, treasurer/collector, principle assessor, shall make a formal public presentation to the board of selectmen and the status of accounts, their activities and concerns over negative trends each month following the ending of a fiscal year quarter together with any steps recommended by the Town Administrator to deal with such negative trends.
References: (none listed)
It is August 5, 2018 and still no report for June 2018. Not expected until late August, so much for policy. Back in 2016, a mere 2 years ago, there was a financial report (of sort) for the month of June, given out on June 28. Remember that there were over 60 financial transfers during that fiscal year. A monthly report is different from an end of the year report.
Accurate monthly reporting could help prevent something that happened regarding a one transfer where as it turned out, there was not enough money in a fund to use for a transfer and some money had to be transferred back into that particular fund. There is also the case of the totals being off as reported in an expenditure report. Again, if a policy is not to be followed, why have the policy in the first place?
I wonder if the Templeton selectmen ever read that per a ruling of the Department of Revenue; only Town Meeting, not the finance committee or selectmen may determine the exact budget format to be used.
Templeton Town website:
page 23 - H-3 Monthly and quarterly Reporting
Background:
Monthly reporting helps a community to determine whether sufficient funds are available to cover current obligations, any surplus can be invested, or shortfall exists requiring temporary borrowing.
Policy:
The Town Accountant shall produce and distribute monthly budget to actual reporting to evaluate the Town's financial position per Massachusetts state law. These reports shall be submitted to the Board, user agencies, Town Administrator and Advisory Committee, among others. This will enable the Town to take prompt management action in the event that fiscal problems are indicated or adjust spending behavior to meet financial challenges.
The Town's Financial Team, accountant, treasurer/collector, principle assessor, shall make a formal public presentation to the board of selectmen and the status of accounts, their activities and concerns over negative trends each month following the ending of a fiscal year quarter together with any steps recommended by the Town Administrator to deal with such negative trends.
References: (none listed)
It is August 5, 2018 and still no report for June 2018. Not expected until late August, so much for policy. Back in 2016, a mere 2 years ago, there was a financial report (of sort) for the month of June, given out on June 28. Remember that there were over 60 financial transfers during that fiscal year. A monthly report is different from an end of the year report.
Accurate monthly reporting could help prevent something that happened regarding a one transfer where as it turned out, there was not enough money in a fund to use for a transfer and some money had to be transferred back into that particular fund. There is also the case of the totals being off as reported in an expenditure report. Again, if a policy is not to be followed, why have the policy in the first place?
I wonder if the Templeton selectmen ever read that per a ruling of the Department of Revenue; only Town Meeting, not the finance committee or selectmen may determine the exact budget format to be used.
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