More on Re-Cap
Everyone,
I
had the chance to read the Gardner News article regarding Templeton's 500k
deficit and I think it is important to correct some misinformation. First, the switch over of software
between City & Town and VADAR has absolutely nothing to do with the recap
and setting the tax rate. Second,
the closing of FY 13 also has absolutely nothing to do with recap and setting
the tax rate except the certification of Free Cash which we now know was used
to "fix" the tax rate for at least the last 11 years. Third, the Treasurer's Cash Book does
not affect the recap.
For
years the Town Accountant was in control of preparing the budget (including
FY13) and part of the FY13 budget and as you might remember FEMA funds were
used and when the FY13 recap was prepared we could not move forward as the FEMA
funds were from a prior fiscal year so could not be used. This forced a town meeting to rescind
votes and left the town scrambling to set a tax rate.
The
"model" (spreadsheet) used for preparing the budget was the
Accountant's creation. FY14 was the first time the budget forecast was prepared
by someone else using this "model". There were no instructions on how to use the
"model" and as a result some information was not included on the
budget projection. If all of the
information had been included in the forecast this problem would have been
discovered early into the process and the appropriate action would have been
addressed then, and not when the recap was prepared which is where we are now.
The
recap is a collaborative effort between the Assessors, Treasurer, Town Clerk
and the Accountant. Everyone
involved is responsible for certain parts of the recap however we discovered
last year that not everyone is aware of their responsibility. One example is that in FY13 the Town
Clerk was not aware that it was her responsibility to prepare Page 4 of the
recap with all town meeting appropriations. The reason is that for prior recaps the Accountant prepared
Page 4 and either had her sign (his work) or used her log on to sign. For the FY14 recap the Town Clerk has
received training and made her first attempt at Page 4. There were some minor adjustments, but
it was a good first attempt.
Another example.........after a brief conversation with Sue Byrne at
Friday's meeting the overlay number was larger than necessary on the FY14 recap
as it was on prior recaps. This
would create excess overlay which would be used for revaluation per the
Accountant's instruction. This
also affected the tax levy as those funds need to be raised. These practices may not be illegal but
they do have the perception of being deceptive or at the very least
"creative" and not something which I am familiar or comfortable with.
The
bottom line is that things need to change dramatically in order to avoid these
issues in the future. Everyone
needs to work together and have input when appropriate.
Thanks
Fred
Aponte
Accounting
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