This might take some effort to fact check, but I have "the book" a copy of Templeton 2010 by-laws, something use to be printed by the town every 5 years. Now, back in 2013, Templeton did not have a by-law stating the budget was the job of selectmen and town administrator. Fact is, our by-laws, along with a state law, gave that job to the advisory committee. See state law, MGL, 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.

Right there, in the law, it was the Advisory Committee's responsibility to create and present the town budget to town meeting. No getting out of the responsibility or any errors by stating "selectmen refused to do the budget" as the law states, that is responsibility of advisory committee.

Our town by-laws also gave this responsibility to advisory committee in 2013: article IV, section 4 - it shall be the duty of the advisory committee annually to consider expenditures in previous years and the estimated requirements for the ensuing year of the several boards, officers, and committees of the town, as prepared by them in such form and detail as may be prescribed by said committee. The said committee shall add to such statement of expenditures and estimates another column, giving the amounts which in it's opinion should be appropriated for the ensuing year, and shall further add thereto such explanations and suggestions relating to the proposed appropriations as it may deem expedient, and report thereon as provided in section 5 of article II. So in 2013, advisory did just that.

About half way through FY2014, mistakes in the budget totaling around 500 thousand dollars were discovered and in my opinion, there was reaction by town meeting, with a change to our town by-laws giving budget preparation responsibility to the town administrator and selectmen, thus changing the role of advisory committee in Templeton. Statutory authority of advisory committee in Templeton has not changed, the committee is still responsible for making recommendations to town meeting, still responsible for oversight of town reserve fund, still must consider end of year transfers in conjunction with selectmen, still must consider changes to spending limits of revolving funds in conjunction with selectmen.

Again, this post is aimed at clarification on some things involving town governance and how we have arrived at where we are in the budget process.

 Just in case you missed it, board of selectmen supported and voted to allow the town administrator to expend some funds that have been sitting on the books since 2019 to begin a plan to complete a town building project that began in the fall of 2009. This involves a few things, first, taking a look at a project that began but never finished, finally expending funds intended to be used to improve the place where the building sits, Gilman Waite field. For about a year, this process of finally getting to the business of completing things that have been started but never finished or things that were being done incorrectly (some instances violation of state law) and being one whom lacks patience, it is sometimes a little frustrating for it to take what seems such a long time to get things done, then I think government, then reality sinks in. Town Administrator in his first time at the helm dealing with past events that have effect on present while seeing things down the road that need to get done too. In order to get 'er done, we need a pretty large dustpan and broom. If you look at article one of the upcoming special town meeting warrant, you will see some funds that are meant to deal with one thing from the past and another to deal with the present and they both have an effect on residents, passage on town roads.

 Just like that: Templeton highway supplies fund is down $13,573.34. At recent advisory committee meeting, it was stated by members, "there is plenty of money", so I was looking at a couple weekly warrants to be paid and a total of $13,573.34 has been spent from the highway supplies fund, bringing it down from $151,512.87 to $137,939.53, just like that.

Now, those dollars have not yet been spent, they are in the warrants to be paid, kind of a look into the future of how quick the money can go. What is there in another 3 or 6 months will tell the story. There is always financial analysis that can be looked at, which I did not see. Such as in FY18, there was $6.53 left, in FY19, there was $2,938.24 left in highway supplies, in FY 20, there was $12.25 left and in FY21, there was $39.74 left and that is available to all. Odds are, there will be little left in highway supplies at end of FY22. Opinion of a simple ole guy from Templeton.

According to the association of town finance committee handbook, there is no emergency reserve fund, only a reserve fund for extraordinary and unforeseen expenditures, Other uses of the fund require budgetary transfers by town meeting. Massachusetts General Law, chapter 40, section 6 also notes it is a reserve fund, no mention of emergency in name or for use.

Templeton advisory committee has posted on their webpage that unforeseen is unexpected, unanticipated, not able to be predicted at the time the budget was set, which is at town meeting.

Also posted there is extraordinary as beyond what is usual, ordinary, regular, or established; a cost not arising from normal activities. No where is the word emergency used.

 Line Item budget you say; Town Meeting spoke back in 2014 and again in May, 2021 by way of article 22,  On a motion duly made and seconded the town voted to recommend that the Town Administrator, pursuant to the discretion as to form and detail afforded by Art. II, § 28-7 of the Bylaws, continue to present the annual budget in an omnibus form, rather than in a line item or any other form.

 Passed/May 12th @ 9:51 pm

Think the town should go back to a line item budget, present a citizens petition to ask town meeting that question.

Statutory authority of a finance committee (advisory) does not change from town to town - they control the reserve fund, they are involved in end of year transfers, changing spending limits on revolving funds, making recommendations to town meeting. Their role in town governance does change from town to town. I do not say that, it is stated in the handbook of town finance (advisory) committees.

page 12 in the handbook - Finance Committee: The finance committee is a town’s official fiscal watchdog. Its primary responsibility is to advise and make recommendations to town meeting on the budget and other areas of finance, although in many towns they prepare and submit the budget as well as comment on it. The state statutory authority of the finance committee does not vary from community to community, but the role and process does. (See “The Role of the Finance Committee” at the beginning of the Handbook.) 

 The fund that was part of a reserve fund transfer request to Advisory Committee, had only $54.69 left in it at the end of the fiscal year, June 30, 2021.

Advisory Committee own policy states:

Extraordinary: A) Beyond what is usual, ordinary, regular, or established; a cost not arising from normal activities in the course of business. B) Exceptional in character, amount, extent, degree, etc.; noteworthy, remarkable.
• Unforeseen: unexpected, unanticipated; not able to be predicted at the time the budget was set.

Can anyone predict a culvert will fail? Is culvert failure usual, ordinary or regular?

Snow & Ice funding has nothing to do with this request, why was it part of discussion on part of Advisory? If you reduce snow & Ice funding below previous year, you cannot deficit spend.

 download (mass.gov)

https://www.mass.gov/doc/order-to-show-cause-in-the-matter-of-john-caplis/download