The Town of Washington, Connecticut
Minutes: Board of Finance
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www.WashingtonCT.org The Town of Washington, Connecticut Minutes: Board of Finance |
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Disclaimer: While we have attempted to reproduce them accurately, the electronic documents you see here are not the official public documents. Official copies may be obtained on paper from theTown Clerk . Also note that minutes of recent meetings are often not yet approved by the Board, and are subject to correction.
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Posted: May 20, 2013 May 16, 2013
Special Meeting
7:30 P.M.Chairman Michael Jackson called the meeting to order immediately following the Town Meeting. The purpose of the meeting was to set the mill rate for the 2013-14 fiscal year.
PRESENT:
Regular Members: Jack Boyer, A. J. DuBois, Michael Jackson, Craig Schoon
Alternate Member: Ted BentMILL RATE:
Following discussion of Town reserves, past and future income and expenses, and next year’s revaluation, Jack Boyer made a motion to increase the mill rate by ¼ mill from 11.5 to 11.75 mills for the 2013-2014 fiscal year. Michael Jackson seconded the motion. The motion was unanimously passed.Washington Community Housing Trust Proposal:
A request for funding in the amount of $285,000 from the Town’s Affordable Housing Fund towards the purchase of the Vincent Farm property on Mygatt Road was received from the Washington Community Housing Trust. This matter will be discussed at a Special Board of Finance meeting scheduled for May 20th at 5:00 p.m.The meeting was adjourned at 7:45 p.m.
Respectfully submitted,
Kathy Gollow
Finance Secretary
Posted: May 2, 2013 April 22, 2013
Budget Work Session
Present:
Members: Jack Boyer, Barbara Brown, A. J. DuBois, Michael Jackson, Craig Schoon, Rex Swain
Alternates: Liddy Adams, Ted Bent
Selectmen: Mark Lyon, Tony Bedini, Richard Carey
Treasurer: Linda McGarr
Guests: 2013-14 Budget: Gunn Library/Museum – Tyler Smith, ASAP - John Millington, Joanna TortiBoard of Finance Chairman Michael Jackson called the meeting to order at 5:00 p.m.
2013-2014 Proposed General Fund Budget Discussion:
ASAP:
John Millington requested the Board of Selectmen reconsider the After School Arts Program for funding in the amount of $5,000 in the proposed General Fund Budget for 2013-14. He suggested this program is of great benefit to the Town and noted there are hundreds of people involved with their programs.Joanne Torti, Director of the Program, also noted her concern that the line item remained removed from the proposed budget. She noted the importance of Washington’s support and reported she had received 150 signatures on a petition to that effect. She also noted that students of Region 12 receive a discount of 27% for programs, plus transportation; and the ASAP is more than an educational program for the schools - it is community-minded and an enormous benefit to the town. Their total budget is $600,000, with $15,000 requested from Region 12 and an additional $5,000 from each town. (It was noted the Town also pays approximately 50% of the Regional School budget, which would equate to another $7,500 that is being provided by the Town.) Ms. Torti reported ASAP provides $100,000 worth of programs for the children of Region 12; and that although Washington did not provide funding for the current year, the students from Washington were treated the same as other students from the Region.
First Selectman Lyon reported he has explained the budget process to Ms. Torti in that the Selectmen receive many requests and have tried to maintain a level in the taxes as much as possible for the taxpayers. Chairman Jackson noted that amending line items in the Selectmen’s budget is not in the purview of the Board of Finance, but rather that of the Selectmen. Jack Boyer suggested Washington is the only town of the three Regional towns not supporting this program and suggested “Let us not be cheap.” The Selectmen will address this issue at a future budget work session.
Gunn Memorial Library and Museum:
Tyler Smith, financial advisor for the Gunn Library and Museum, updated the Board and described in detail their financial situation, noting they have maintained an austerity budget in an effort to keep costs down. In addition to revenue received from the Town and their endowment, they rely on funding from the Antique Show, their Annual Appeal and the Library Luminaries. Prior to 2008, they had done well with their fundraising and investment income had been higher. Since then the fund-raising has been essentially flat. While the Antique Show indicated that younger people may not be buying antiques as in the past, thanks to the generosity of the Washington Primary School for the use of their space, the previous year’s show had been bigger, presented better, and a huge success in every way, except the bottom line. Previously in 2008, the capital campaign had raised $2.5 million; currently they are only seeing a 2-3% growth. He noted endowment has come back surprisingly well.Mr. Smith suggested that money is not saved by cutting services. Instead, they are now doing their own investing and now have co-managers for the Antique Show instead of paying a professional show manager. They again have permission to use the Washington Primary School. The members of the Board recognized the Library/Museum in maintaining their fiscal responsibilities and appreciated their efforts.
Taxes:
The certified list of uncollectible taxes for transfer to the suspense tax book was approved by the Board pursuant to CGS 12-165 in the amount of $10,368.91. Approximately $25,000 in taxes has been collected on newly-finished buildings. (attached)
Treasurer:
Treasurer Linda McGarr reported she has been seeking higher interest income for the Town accounts; however, she noted there is not a lot out there. Thus far, general income has been received in excess of the amount budgeted. Property tax receipts are below the budgeted line item but Linda anticipates tax collections will meet the budget by the end of the year. Most expenses are in line at the end of the 3rd fiscal quarter.
Education:
The future of the area regional school districts was discussed and it was agreed the shrinking population in all the districts is a huge problem. Candidates for the four Board of Education positions representing Washington on the Region #12 Board will meet on April 23rd at 7:30 p.m. to answer questions and introduce themselves to the public. Linda McGarr questioned if closing the school and/or consolidating with another Region would be considered.
Proposed Town Budget:
With regard to the proposed 2013-14 General Fund budget, it is hoped that a 0 to 1/4 mil rate increase could be attained. The decision to include $600,000 for Road Repair/Reconstruction will be considered on an annual basis. Rex Collum suggested the collection forecasts are very conservative at 98%. Discussion was held as to how the proposed revaluation could affect the tax issue, but it was felt if the Grand List is down, the mil rate could be adjusted. Per pupil expenditures is approximating $29,000/pupil.
Nonrecurring Capital Projects:
Craig Schoon made a motion to return $92,863 from the Nonrecurring Capital Fund to the General Fund for projects that have been completed. Barbara Brown seconded the motion. Motion unanimously passed. (See attachment to minutes.)
Taxes:
The Tax Collector’s list of certified uncollectible taxes for transfer to the suspense tax book was reviewed and approved by the Board pursuant to CGS 12-165 in the amount of $10,368.91. Liddy Adams acknowledged she had reviewed this recommendation with the Tax Collector and approved the proposal.
Senior Center:
Discussion was held on the condition of the Senior Center. It was noted there is little space for programs/projects other than the Senior Center Office. The building has been shared with the Legion for many years and it has been suggested it would be more pleasant if the Seniors had a place of their own. The options will be examined in depth and considered a long-range project.
Town Pension Plan & Fire/EMT Award Program:
Barbara Brown noted the need for review of the trust agreements for the Town Pension Plan, as well as the Fire and EMT programs. Concern had been raised that these funds could be attached by a creditor. The Pension Committee acknowledged the concern and agrees. These programs will be reviewed for their safety. It was noted that the Fire and EMT Award Programs do not fall under the same requirements as the Town Employee Pension Plan and is an unprotected fund.With regard to the Town Employees’ Pension Plan, the Pension Committee of Barbara Brown, Rex Swain and Craig Schoon reported they have been in discussion regarding the future of the current defined benefit plan that covers the Town employees. Noting concern for future Town expenses, they suggested a Defined Contribution Plan be considered for new employees hired in the future as an improvement for the Town in estimating future costs. Current municipal employees would continue under the Defined Benefit Plan. Rex noted it is the Pension Committee’s suggestion that we need to make an improvement in that direction. 1. To save money. 2. To better predict future costs. Currently, it is difficult to budget this item for the future of the Plan. A defined contribution plan would allow the Town to know what the future pension cost would be. He suggested it is very complicated as it now stands.
The meeting was adjourned at 6:30 p.m.
Respectfully submitted,
Kathy Gollow, Board of Finance Secretary
Posted: May 10, 2013 April 8, 2013
BUDGET WORK SESSIONThe meeting was called to order at 5 p.m.
Present:
Finance: Michael Jackson, A.J. DuBois, Liddy Adams (alt.).
Selectmen: Mark Lyons, Tony Bedini, Richard Carey
Guests: Jack Field, Mark Showalter, Kevin SmithFire Co:
Fire Chief Mark Showalter described the WFVD’s request for the 2013-2014 General Fund budget. He noted the officers review current and proposed projects and expenditures with regard to equipment replacement, anticipated repairs, testing, and general maintenance. The number of firefighters has increased and more personal protective gear was required during the current fiscal year.The following line items were discussed:
#1 Utilities: $32,000. Increased electric and heating costs.#2 Facilities Maintenance: $18,000. Bi-weekly cleaning. An increase was requested to assist in maintaining cleanliness in the firehouses, which has been done by the firefighters in the past. Due to the increased use of the buildings and training required for both fire and ambulance personnel, etc., Mark feels it is difficult to ask volunteers to also clean the building. Mark noted the EMT’s have agreed to cover one-third of the costs and will reimburse the Fire Co. or the Town for their share of the expenditure.
#3 Vehicle & Eqpt. Maintenance: $50,000. More repairs are anticipated as the trucks, chassis and pumps are getting older.
3A Diesel Fuel: $5,800.
#4 Equipment Replacement: $13,500. Replacement of small items (hose, pagers, radios, pumps) that become damaged due to use.
#5 SCBA Maintenance and Repairs: $7,000. Annual testing and quarterly air sample testing of the 25 packs is required to maintain the SCBA program. Also, costs to cover repairs, if necessary.
#6 Physical Exams and Hepaititis B Inoculations: $15,000. This line item includes physicals that are required for new firefighters and to provide flu shots if necessary for medical respondents. Costs are budgeted at $200/firefighter @ $60/firefighter. Flu shots would also be provided for medical respondents.
#7 Award Program: $15,000 requested, based on $500/person. 23 have qualified = $11,500 budgeted.
#8 Training: $7,200.
#9 Medical Supplies: $2,000.
Total General Fund Fire: $162,000
Capital Fund: (Fire)
Engine 5 Replacement. $300,000.
Personal Protective Gear (6 sets). $20,000.
Hose Replacement: $5,000.
Extrication Tool: $25,000.
Thermal Imaging Camera: $15,000.
Total Fire Company Capital Expense Approved: $365,000.
Respectfully submitted,
Kathy Gollow, Selectman’s Ass’t.
Posted: May 10, 2013 April 1, 2013
Budget Work Session
Present: Members: Jack Boyer, Barbara Brown, A. J. DuBois, Michael Jackson, Craig Schoon, Rex Swain
Alternates: Liddy Adams, Ted Bent
Selectmen: Mark Lyon, Tony Bedini, Richard Carey
Treasurer: Linda McGarrBoard of Finance Chairman Michael Jackson called the Budget Work Session to order at 5:00 p.m.
Pension Funds:
Craig Schoon reported the Pension Committee had met with the USB representatives regarding the Town’s Pension investment guidelines. These were discussed and it was agreed to follow the recommendations as set forth.The Board addressed the auditor’s concern regarding the possibility that Fire/EMT Award Program Funds might be attached in the event the Town was sued. The trustee will be asked to provide a statement for the auditor concerning this and a legal opinion will be obtained to address the matter. It was noted these plans are separate and exempt from the Town Employee’s Pension Funds, which is protected. $500/firefighter/EMT is provided.
Budget:
The Selectmen updated the Finance Board on the work on the proposed 2013-2014 budget. Mark Lyon noted the biggest increase will be in the Public Safety area in the Fire Marshal’s and Fire Company’s budgets. It is anticipated the Fire Marshal’s duties will be extended from 8 to 16 hours/week, which the Selectmen felt was legitimate. More than 300 inspections are required in town annually. In addition, new construction for public buildings and schools is also required. Plans must be approved for final inspections for a certificate of occupancy.Fire Department:
Increases in the Fire Co. utilities are expected. Facility maintenance and environmental testing were increased as were vehicle and equipment maintenance and repair.Police:
Resident Trooper Steven Sordi has recommended that Town officer Scott Flaton’s excellent performanceover the past five years be recognized and his salary be increased to the same level commensurate with the other police officer.Assessor:
Currently, this position is a 4-day/week position, which will be increased to five days/week. Fewer hours will be budgeted for a clerk.Treasurer:
Increase suggested due to more responsibility and more accounts.Fire Department:
Increase in maintenance of building.
The Board requested representatives from the Fire Co., Fire Marshal, Highway Department, and Library, be asked to leave as trimmed down. It is not ours to overrule. They have significant portion of what money and private money. No one has questioned the value of their program. What do you do for others that provide services.Rex: P&R: The bottom line?
Probate Court:
Based on size of the Grand List from the Regional Probate Office in Southbury. Increased shelving is required in their vault.BAA Increase in time for their clerk due to reval year.
Police – No union. Increase in salary to make comparable salary level for both officers. Performed well. Two town police officers. To bring into line with other officer. Fullly-trained – risk that he might leave for another department.
Michael Jackson suggested contract be signed to guarantee they will continue for a specific amount of time to alleviate the risk of losing them to other departments. Trooper Sordi feels Officer Flaton is a very valuable commodity to other police eparmtents. Contract obligation suggested for at least two years. We like what you have done. We rely on our Resident Trooper. Writing a contract is tricky. . :
Adjournment: The work session was adjourned at 6:00 p.m.
Respectfully submitted,
Kathy Gollow
Board of Finance Secretary
Posted: March 8, 2013 February 25, 2013
Present:
Members: Jack Boyer, Barbara Brown, Michael Jackson,Rex Swain
Alternates: Liddy Adams, Arthur DuBois
Selectmen: Tony Bedini, Richard Carey
Treasurer: Linda McGarrBoard of Finance Chairman Michael Jackson called the meeting to order at 5:00 p.m.
Minutes:
Minutes of the February meeting were accepted as submitted.Meeting Dates for 2013:
It was noted the proposed Board of Finance meeting dates had been amended for April from April 15th to April 22nd.Tax Collector’s Report:
The Tax Collector’s Report through January 31st indicated 94.93% of anticipated taxes for the current year have been collected. The Report was unanimously accepted. The possibility that taxes on vehicles may be eliminated by the State for the next fiscal year was discussed. The difference in income to the Town would currently equate to approximately $478,000 +/-.Treasurer’s Report:
The Treasurer’s monthly report was approved. Linda McGarr reported she had moved interest that had accumulated in the Bond Account into the General Fund. The interest had accumulated from funds derived from driveway bonds and land use commission bonds. The Treasurer’s Report was accepted as submitted.Town Accounts:
The Town accounts were reviewed and unanimously accepted.Proposed 2013-2014 Budget:
The Selectmen have begun budget work sessions and will meet with various departments, etc. over the coming months to prepared the General Fund and Capital Budgets for the coming fiscal year.Education - Budget:
Liddy Adams reported she had attended a recent IT presentation for the three primary schools. She noted this was the first time we have been involved with the Education line-by-line budget discussion and there are certain State mandates for which the towns are responsible. She felt the Superintendent is addressing the many problems and is making the effort which she recognized as productive. The Region has done the lion’s share of the work in creating their budget. The biggest proposal for the Region will be the revamping of technology. The Business Manager had reported on the opportunity to obtain last year’s prices for the coming school year. Things that are obsolete will be removed; and teachers, freshmen and sophomore students will receive laptop computers. There will be sharing among the three schools. A large item in the WPS budget will be the one-time expense to replace climbing ropes. The big increases will be in both Booth and Burnham, while the WPS costs will increase by less than 2%.Education - Long-Range Planning:
Michael reported the Long-Range Planning Committee continues to study available options for the future of the Region. He had noted his concern that he did not feel the School Board should come to a decision to go to referendum without previously going to the three Boards of Finance, to which the Chairman agreed. He also does not feel the towns are interested in spending more money or making changes at high speed with a declining enrollment before options are fully studied and test score reviewed.2011-2012 Audit:
Michael Jackson made a motion to approve the 2011-2012 fiscal year Town audit as provided by Charles Heaven & Co., Inc. of Waterbury, CT. Barbara Brown seconded the motion. Motion approved unanimously.Documentation of Accounting Procedures:
Discussion regarding the formal documenting of procedures was addressed. It was felt this would be a more costly matter than initially perceived and an invitation to bid would be required. Jack Boyer made a motion that an Invitation to Bid be extended for a formal written documentation of the financial/accounting procedures and policies for the Town. Michael Jackson seconded the motion. The motion was unanimously passed. It was also suggested financial management with regard to the pension fund should also be included; however, it was also noted financial matters regarding pensions are completed by Pension Consultants as well as the financial institution holding the pension funds.Pension Committee:
Rex Swain reported the Pension Committee had met with the Town’s representatives from the Union Savings Bank and reviewed the investments for the Town, Fire and EMT Pension funds. Concern had been raised that the assets could be attached as part of the Town. It was suggested that the three funds are considered separate and apart from Town funds and are in trust for town employees and volunteer fire and emt personnel. A representative from the bank will be asked to contact the Town’s attorney for his opinion on this matter.The meeting was adjourned at 5:35 p.m.
Respectfully submitted,
Kathy Gollow, Secretary
Posted: February 20, 2013 January 28, 2013
Chairman Michael Jackson called the meeting to order at 4:57 p.m.
Present:
Regular Members: Jack Boyer, Rex Swain, Gary Fitzherbert, Michael Jackson, Craig Schoon
Alternate Members: A. J. DuBois, Ted Bent
Selectmen: Mark Lyon, Richard Carey
Treasurer: Linda McGarrMinutes:
Jack Boyer suggested an amendment to the minutes of the December, 2012 meeting to add that Chairman Michael Jackson had noted his concern that the Board would need some resolution of the Regional School issues before considering an expense of the scope suggested for moving the town garage site, etc. that had been discussed at the previous Finance meeting. This amendment was approved and is shown in bold lettering of the December minutes on the website. Thank you, Jack!
Tax Collector’s Report:
The Tax Collector’s report for the period ending 12/31/2012 was accepted as submitted.
Treasurer’s Report:
The Treasurer’s Report for the period ending 12/31/2012 was accepted as submitted.
Audit:
Mr. Enrico Melaragno of Charles Heaven & Co., Inc. presented the audited financial statements and supplemental financial data for the year ending June 30, 2012. He described in detail the audit findings for each Fund and the requirements relating to each, noting the audit had been completed according to GAAP and GASB 34 standards.The General Fund Balance for the year ending June 30, 2012 approximated 20% of the year’s budget. The previous year ending June 30, 2011 had been 19%. Mr. Melaragno noted a balance of 7-15% should be maintained. He noted a well-prepared Management Discussion & Analysis had been prepared by Dennis Dix of Dixworks on behalf of the Town. The report on compliance indicated no reportable instances of noncompliance.
The audit suggested the Town does not have a formal Accounting Procedure Manual. It is recommended this be developed and implemented to define systems and procedures to be followed for each of the fund types for the General Ledger, Cash Receipts Journal, Cash Disbursements Journal, Journal Entry Register with sample accounting entries, budgetary procedures, supporting data required, internal controls, required internal management reports, required external reports and procedures for updating the manual. Mr. Melaragno suggested the manual would facilitate accounting procedures used by various personnel to continue accounting for ongoing programs. The Board agreed and will contract a vendor to assist in the preparation of the manual.
The Board discussed the Town’s Affordable Housing Fund. It was noted the Town’s Housing Commission may make recommendations for expenditures of thed funds for the specific purchased of land and related cost used to provide affordable housing. It was noted the Town’s n Affordable Housing Fund is a separate entity from the Washington Community Housing Trust.
The extraordinary occurrences of the town garage fire and town hall explosion during the past year were discussed, noting the Town’s insurance coverage and assistance through CIRMA has been positive.
The Town Employee Pension Plan and the Volunteer Fire and EMT Award Plans were also discussed. These do not affect the budget but will be reviewed with Counsel to insure their safety. It was noted 46 slots in the fire company are filled and the Town is extremely appreciative for the volunteer services of both the Fire Company and the EMT’s.
The Board accepted the Audit Report for the 2011-2012 fiscal year as provided by Charles Heaven & Co. They noted their sincere appreciation to Mr. Melaragno for his informative discussion on the Town’s responsibilities and financial standing.
Legal Litigation Fund:
Michael Jackson made a motion to transfer $5,000 to the Legal Litigation Fund. The motion was seconded by Jack Boyer and unanimously passed.
The meeting was adjourned at 6:18 p.m.
Respectfully submitted,
Kathy Gollow
Finance Secretary
Meetings in 2012