2009-12-15 Select Board Meeting Minutes

Town of Bowdoinham
Select Board Meeting Minutes
December 15, 2009

Residents in attendance: Dan Billings, George Christopher, Dotty Baker, Bradley Meads, Darragh Ferranti, Christopher Jackson, Alison Pepin, Stewart Burrell, Jen Foley, Arthur Frizzle, Al Frizzle, Deb Frizzle, Rick Ellis, Pop Frizzle

Non residents – Wayne Smith & Lori-Anne Wilson of Smith & Associates, CPAs

Item 1: Call the meeting to order – Chair Whittlesey called the meeting to order at 6:30 pm. All members were present: Chair Whittlesey and Selectperson Hobart

Item 2: Consideration of the minutes from December 1, 2009 meeting – The Board reviewed the minutes. Selectperson Hobart moved to approve the minutes, seconded by Selectperson Whittlesey. The vote was 2-0 in favor.

Item 3: Comments from the Public – There were no comments from the public.

Item 4: New Business

a) Recognitions and Acknowledgements – Chair Whittlesey gave special recognition to Firefighters Rick Ellis, Arthur Frizzle, Jeremy Moeller, and Danny Skelton for completing the Firefighter I & II Certification Course. Chair Whittlesey stated that the certification process required the firefighters to complete more than 200 hours of training held mostly on weekends and evenings. He further stated that the training was in addition to their normal duties as volunteer firefighters of which no compensation was given. Chair Whittlesey asked Firefighter Ellis and Captain Frizzle, who were in attendance, to stand and be recognized.

b) Wayne Smith & Lori-Anne Wilson of Smith & Associates, CPAs – Discussion of FY09 Audit – Lori-Anne Wilson and Wayne Smith were in attendance to discuss the results of the FY09 audit. Mr. Smith explained that the audit report contains two sets of financial statements: Accrual and Fund. The Accrual statement is similar to looking at the town’s fund as a business. In summary, the audit showed that the departmental budgets came in under budget while the revenues came in over projections giving the town a surplus at the end of the fiscal year. Ms. Wilson gave an overview of the town’s Financial Reporting System. She reported that over 10 minor adjustments had to be made due to the town using two sets of financial books: Trio and QuickBooks. However, beginning July 1, 2009 the town ceased using QuickBooks and is operating solely with the Trio accounting system. This will reduce the number of end of the year adjustments as well as save time for the staff. The auditors and the Select Board discussed the town’s fund balance. Though the fund balance was down to dangerous levels in 2004, it has grown to $671,269. Ms. Wilson reported that there are a number of ways to calculate a recommended fund balance. Based on her calculations, she stated that a healthy fund balance for the town would be between $700,000 and $1.1 million. The recommended amount of the fund balance is dependent upon the economy and the tax collection rate. When the tax collection rate is low, the fund balance is needed for cash flow purposes. (The town of Bowdoinham’s tax collection rate was 94.7% down from 97% the previous year.). The Select Board discussed the town’s trust funds with Ms. Wilson and Mr. Smith relative to the lack of supporting documentation available to determine how the funds may be expended. Both Ms. Wilson and Mr. Smith acknowledged that this is a common issue for towns since most of the funds were established so long ago. The solution would likely require research and legal intervention.

c) Consideration to accept gift of labor from Burrell’s Garage to repair generator (5 hours at $60/hour for value of $300) – Selectperson Hobart moved to gratefully accept the gift of 5 hours of labor from Burrell’s Garage, seconded by Chair Whittlesey. The vote was 2-0 in favor.

d) Consideration to accept gift from the Sagadahoc Recycling Company for leased space beyond the current contractual agreement – (value of $1,240/year) – Chair Whittlesey stated that because the Town has a contractual agreement, the extra space that is being used by the Town should have been included in the current contract as an amendment to the lease. The Board agreed that the contract should be clear regarding the space that the town is leasing including where the space is located as well as the amount of space. Because the Board was unclear as to what was being asked of them and what the implications might be, the Board tabled the item until the January 5, 2010 meeting.

Item 5: Town Manager’s Report

1. The Expense and Revenue Reports for the period ending November 30, 2009 – The Manager reported that the excise taxes collected for October and November were lower than last year’s amounts however because of a very strong August and September (Cash for Clunkers), the total-to-date is still above last year’s total.

2. Snow and Ice Removal – Kudos to the Town’s Public Works Director Kevin Prout who has been up for the last two nights tackling the icy road conditions. It should be noted that the conditions that we have experienced over the last two nights are challenging in determining how to treat the roads. The decision making in determining how to treat the roads is complex and calls for good judgment– air temperature, precipitation type, type of road surface (gravel vs. pavement), and area (West Bowdoinham vs. East Bowdoinham) all play a role in determining the treatment used.

3. Home Heating Assistance – thirteen families have been helped totaling $5,697 leaving a balance in the fund of $10,451.19 – All families received between 150-200 gallons of fuel (K-1, #2).

Item 6: Consent Items – There were no consent items.

Item 7: Consideration of FY10 Treasurer’s Warrant #12: Accounts Payable: $33,336.79
Payroll: $16,616.78
Total: $49,953.57

The Board reviewed Treasurer’s Warrant #12. Selectperson Hobart moved to approve Treasurer’s Warrant #12, seconded by Selectperson Whittlesey. The vote was 2- 0 in favor.

Item 8: Selectperson’s Request for Agenda Items for next meeting (January 5, 2010) –

Item 9: Announce Future Meetings, Workshops, Events

• December 23, 2009 – Nomination Papers for Selectman Vacancy Due by 6 pm
• December 24 & 25- Town Office Closed
• January 1, 2020 – Town Office Closed
• January 5, 2010 – Select Board Regular Meeting

Item 10: Adjourn – The Chair adjourned the meeting at 7:55 pm