The selectmen shall insert in the warrant for the annual meeting all subjects the insertion of which shall be requested of them in writing by ten or more registered voters of the town and in the warrant for every special town meeting all subjects the insertion of which shall be requested of them in writing by one hundred registered voters or by ten per cent of the total number of registered voters of the town whichever number is the lesser. The selectmen shall call a special town meeting upon request in writing, of two hundred registered voters or of twenty per cent of the total number of registered voters of the town, whichever number is the lesser; such meeting to be held not later than forty-five days after the receipt of such request, and shall insert in the warrant therefor all subjects the insertion of which shall be requested by said petition. No action shall be valid unless the subject matter thereof is contained in the warrant. Two or more distinct town meetings for distinct purposes may be called by the same warrant.

The written requests of registered voters for the insertion of subjects in town meeting warrants shall not be valid unless the required number of registered voters not only sign their names but also state their residence, with street and number, if any. The selectmen shall submit such written requests to the board of registrars of voters or the board of election commissioners who shall check and forthwith certify the number of signatures so checked which are names of voters in the town, and only names so checked and certified shall be counted. A greater number of names than are required in each case need not be certified.

 Talk about wasting people's time, advisory committee to meet with selectmen on July 12 to transfer funds from fire dept. to information technology and to insurance and benefits.

1. annual town meeting in May, town meeting voted to transfer $52,500.00 into insurance and benefits and now they have to put more money in to that account.

2. They did not know this back on June 28, 2 days before the end of the fiscal year?

Either need a new accountant or a new abacus or both. While they are at it, buy the town administrator a new calculator and include some lessons on use.

May 2023 Templeton annual town meeting,

article #2 On a motion duly made and seconded the Town voted to approve and appropriate the sum of Two Hundred

Two Thousand Five Hundred Dollars and No Cents ($202,500.00) for supplemental appropriations to the Fiscal Year 2023 Operating Budget as follows:

Department Amount Reason

Insurance & Benefits $52,500 Increased Enrollment

Snow & Ice $150,000 FY '23 Deficit

And to meet said appropriation by a transfer of said sum from certified free cash.

Passed/May 10th @ 6:17pm

Using free cash to support town budget, which goes against town policy. May 2023 monthly expenditure report, shows $117,483.78. This report was sent out June 12, 2023, so on June 28, 2023, selectmen and advisory met to transfer money from town reserve to highway and no one knew at that time how much money was in insurance and benefits and how much was needed to make final payment/ Again, we need a new accountant!

 Another hour, another email.

Good day, just so all  is clear, a Town bylaw on council on the aging and I do not wish to waste anyone's time, but, bylaw states 

§ 9-22Membership; compensation; appointment; terms.

The Council shall consist of five members, who shall serve without pay. Potential Council members shall be nominated by a majority vote of the existing members of the Council, and no member so nominated for Council membership is to serve on the Council until appointed by the Select Board. Such persons shall be appointed on a rotating basis, each for a three-year term. There shall be at least a one-year hiatus prior to re-appointment after the second full term is served.

If there is not a majority or a quorum on the council of aging, how is this bylaw to be followed? Town website currently shows 4 seats open n council of aging, so ya'll appointed people to council on aging without a majority, which means you selectmen violated another town bylaw. This is a bylaw that certainly needs adjustment. This would be strike 2 in bylaw violations. I believe you also did not follow selectmen policy on procedures regarding public hearing last night on culvert. First glance the placement of that item on agenda seems to be out of place, probably should have been first up so as to follow your operating procedures policy.

regards,

Jeff Bennett

 No Mercy and no let up until they get it right, it is what they are paid to do!

my latest email to town administrator and board of selectmen.

To: 

Adam D. Lamontagne;

Toth, Timothy;

Currie, Michael;

Griffis, Terry;

Rivard, Matthew;

Advisory Committee 

Thu 6/29/2023 9:26 AM

Good day, here is another example of town employees, town administrator as well as selectmen failing in their obligation to follow rules, laws and policies.

Templeton town bylaws, as in a vote by town legislative body, as in vote of residents:

§ 47-4Town Counsel.

[Amended 8-31-1978]

A. 

The Board shall annually in June appoint a Town Counsel, who is a member of the bar in good standing, to serve for the term of one year from the first day of July following and until his successor is appointed and enters upon the performance of his duties. It shall likewise fill any vacancies in said office for the unexpired term, and may employ special counsel to assist the Town Counsel whenever, in its judgment, necessity therefor arises.

Another nice job of failure to meet your obligations, as well as doing what you are paid to do. So, no, it is not doing the thing right and waiting until the next or new fiscal year! Doing it right would have been doing it in month of June, before July 1 and the new fiscal year.

regards,

Jeff Bennett

 Way back in 2016: (I copied this off Templeton town facebook page back then)

Message from Town Administrator Bob Markel

The Department of Revenue has always discouraged the use of free cash to balance the budget. Bond rating agencies do the same, and the low bond rating for the Town reflects, in part, the lavish use of free cash to fund the operating budget. However, this is not illegal; it is simply unsound financial policy.

The amount of free cash available changes yearly, and it is not predictable. Free cash is considered one-time revenue, and the Department of Revenues recommends that it used to augment the Stabilization Fund (reserves) or for one-time purchases like capital items.

Audit firms do not do a thorough job of auditing the books (unfortunately). They come and test various areas of the town’s finances to see if there are problems, but some problems are not caught and can persist for years. They tell you up front that they cannot do a thorough audit for the relatively modest amount they charge. The DOR representative at today’s meeting called the standard municipal audit a “hit and run” audit. Still, some firms are more reputable and more competent than others. I cannot name names in this message, but there are several firms that I would never hire.

Recommendation: The Selectboard should create an Audit Committee of knowledgeable citizens who will have two responsibilities: 1) Bid the audit contract every three years, and hire an independent auditor; and 2) Receive the annual audit and do a public review of the findings and the management letter. Municipal auditors are typically hired by the Town Administrator, Town Accountant or Finance Director. This is an inherent conflict of interest since town officials who do the hiring are the ones whose work is being audited. Hiring and receiving the audit should be an arm’s length transaction from the Town’s financial team.

The Department of Revenue oversees 351 cities and towns in the Commonwealth. They accept data provided by the Town Accountant, the Treasurer/Collector and the Assessors. They often question the data, but they are not always able to verify if data submitted on the Tax Recap or Schedule A are accurate. The DOR does not have access to the town’s accounting system. For example, the DOR was in Templeton today to question whether the Town has properly reported debt obligations on the DE-1 section of Schedule A. Some debt is paid from general revenue within the town budget and some debt is paid through debt exclusion. There is a correct way to report these two types of debt on Schedule A. The DOR representatives checked to see if the Town reported the data correctly, but they are limited in their ability to verify the accuracy of the data.

The long term solution to Templeton’s financial problems is to hire a professional Town Administrator who will put in place a competent financial management team – Accountant, Treasurer, Collector and Assessors. The Selectmen and Advisory Board have the responsibly to oversee the T.A. and the financial team on their management of the Town’s finances. To complement the BoS and Advisory Board, the Audit Committee should retain a reputable accounting firm to conduct an annual audit with the results made public.

Bob Markel
Interim Town Administrator

 This chicken is finally coming home to roost.

Town audit management letter, FY22.

Indirect costs of enterprise funds - water, sewer and light indirect costs are approved at town meeting and transfers are made annually into the general fund. However, they are not reflected as transfers on tax recap, but instead as miscellaneous revenues and expenses. Furthermore, the transfers are not made if sufficient resources do not exist in the enterprise funds and there is no formal process to the calculation of indirect costs from year to year.

This could be another reason for Templeton to pursue a new accountant, as the current one appears to not know how to make proper entries and where to record certain financial transactions, in my opinion.

 

Once again, Templeton did not make the cut.

Many years ago the Massachusetts Municipal Auditors’ and Accountants’ Association (MMAAA) established a Certification Program to provide a measurement of achievement for governmental auditors and accountants. The Program, which is purely voluntary and restricted only to members, is offered by the Association to advance the professionalism of its members.

Members who pass both the Practical (Accounting) and Legal examinations and meet all of the educational and experience requirements are recognized as a Certified Governmental Accountants (CGA) by the Association. The examinations, which are very in-depth, test a member’s knowledge of municipal accounting and law. The examinations are held at the Annual School (usually at U-Mass, Amherst in March), and the certificates are awarded to those newly certified members at our Annual Meeting (usually at Cape Cod in June).

In order to retain CGA status, one must be a continuous member of the Association every year, and attend the Annual School at least once every three years.

EXAMINATION INFORMATION: LEGAL EXAM:

 This 30-minute exam consists of 25 multiple choice questions. Each question is worth 4 points. Minimum passing grade is 72. 

PRACTICAL EXAM: This 2 ½ hour exam consists of 10 problems worth 10 points each. Problems require specific journal entries and calculations. You may be required to prepare financial statements. Questions involving mathematical calculations must have an exact answer. Some problems allow for partial credit. Minimum passing grade is 70. 

The following suggested topics are recommended for your review: 

Recording Town Meeting or City Council Appropriations; Recording Tax Recap Sheet Items; 

Recording current year Cash Receipts and Disbursements; Recording Tax Titles and Tax Possessions; Recording Departmental Committed Bills and associated Cash Receipts, Refunds and Abatements; Recording Loans Authorized and Bond Anticipation Notes; 

 Recording Year End Adjusting and Closing Entries; 

Recording Year End Accruals and Opening Reversal Entries; General Account Classification by title - Asset, Liability, or Fund Balance; Recording Journal Entries for Capital Projects; 

Journal Entries for Receivables; Journal Entries for Transfers Between Funds; 

Calculation of Available Funds (Free Cash); 

 Reconciliation of Cash – by Treasurer and Auditor/Accountant; Calculation of Principal and Interest Payments on Long Term Bond Issues 

IMPORTANT REMINDERS: DURING THE EXAM: Pens/Pencils and non-programmable business calculators will be allowed during the exam. No other materials/books/papers will be allowed on the table. All cell phones and electronic devices, other than calculators, must be turned off during the exam. Please note that smartphones and other similar devices cannot be used as calculators for the exams.

Congratulations to Our Newly Certified Members 2023!

Xinyue (Cheryl) Allen - Town Accountant- Town of Stockbridge

David Andrus - Town Accountant - Town of Tyngsborough

Kelly Beyer - Town Accountant - Town of Carlisle

Morgan Dwinell - Finance & Budget Analyst - Town of Wellesley

Andrew Foster - Town Accountant - Town of Medfield

Shawn McGoldrick - Internal Auditor - Town of Braintree

Tiana Moreau - Assistant Town Accountant - Town of Wellesley

Ellen Petrillo - Town Accountant - Town of Groveland

Allyson Podgurski - Assistant Town Accountant - Town of Canton

Jennifer Reddington - Comptroller/ Finance Director - City of Leominster

Michelle Rota - Assistant Town Accountant - Town of Bridgewater

Amelia (Amy) Tierney - Town Accountant - Town of Edgartown

Teena Tilton - Town Accountant - Town of Eastham

Stela Zaloshnja - Deputy Comptroller - City of Newton