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Minutes of September 19, 2007

September 21st, 2007

Carroll Budget Committee
Minutes of September 19, 2007

Members present: Lori Hogan, Ben Jellison, Karen Moran, Ken Mills, Bonnie Moroney
Members excused or absent: Carmine Fabrizio, Tom Gately
Members of the public present: There were no members of the public present.
Lori Hogan, Vice-chair, called the meeting to order at 7:07
Bonnie motioned to accept the minutes of 8/15/2007 as adjusted with the name reference in bullet #8, Karen seconded, all in favor.

Review of the Interim Trial Balance dated 9/12/07 ensued. Karen had spoke with a Customer Service Representative at BMSI to gain an understanding of the “control” accounts in the balance sheet. The accounts do not comply with the DRA Chart of Accounts, but are the BMSI system method by which net income is rolled into the balance sheet. BMSI does not utilize an income statement. Bonnie noted that the Town Clerk’s system is tied into the BMSI system as well, so not able to change the underlying system.

Funds online are the General Fund, Fire/Ambulance/Equipment Fund, Recycling Center Fund, Water Fund, Planning Board Fund, Library Fund.

Library Fund review demonstrated the “revenue control” asset account which represents revenue for the year that would normally be on an income statement. With no expense, the net income was $425, so Assets should equal $1,560 and Liabilities + Equity should also equal $1,560. Because of the system functionality, assets were reduced by the net income rather than being added to the equity. Thus both sides of the balance sheet equal $1,135. The other funds were more complicated due to the amount of activity; Karen suggested that the indication from Karen Carew that the balance sheet is ok probably has to be accepted at face value.

The Water fund interim trial shows an updated due to general fund in excess of $300,000. Lori noted that with the increase in cash and receivables, the net is not as bad as it appears-“deficit” approximately $21,600 with three months still to go. Discussion ensued relative to the postings of expenses approximately $77,000 and bond payments for the year approximately $45,000. Lori suggested the town look into the software system used by Lincoln.

Recycling balance sheet cash on hand agreed with the bank statement Bonnie had, $53,223.

Review of the budgeted expenses
• Auditing line item 01-4150.10-301 will be expensed, as the invoice from Ms Carew has not been received.
• Office Equipment line item 01-4150.10-390 will reflect the purchase of a new copier (discussed and approved at 9/17 Select Board meeting).
• Legal expenses 01-4153.10-200 for the year are less than anticipated.
• Notice again taken in the Planning and Zoning that Secretary exceeded budget due to inclusion of office time spent doing minutes etc.
• ZBA Miscellaneous 01-4192.10-900 negative $1,400 represents the accrual reversal of 2006 book purchase that did not take place-see offset in General Fund Reserve for Encumbrance.
• Ben asked for clarification of the Miscellaneous account 4194.10-900 in the General Government Buildings portion. The budget for this account was $600, and $8,954 has been spent. Karen verified with Sue Kraabel that the line item is being used for the lease payments for the temporary Police Station. Discussion ensued regarding the movement of budgeted dollars from excess line items. Not completed due simply to time constraints. Overall town budget still within year-to-date.
• Discussion regarding the cemetery salary 01-4195.10-100 took place. Bonnie anticipates that to be outside workers, rather than town employee, and noted the Cemetery Trustees had approached the Select Board to have some repair work done to headstones, some of the expense will come out of this line item.
• Cemetery trustees are paid annually.
• The police department has 28% overall remaining. Discussion regarding overtime took place and the reference that there is some constraint on the pd chief to not exceed the budget-Karen requested support from Don Borror, DRA who indicated such a personal liability constraint was not something of which he was aware.
• Bonnie noted that this may be the final year for which the COPS grant covers a portion of Tad Bailey’s salary.
• Fire Department expenses are generally in line, with 34% remaining. Accounts which reflect over-budget may be coding issues or differences in application once items have been purchased.
• The Highway Department has OT over budget, Shop and Tools over, Equipment over (due to purchase of used pickup truck)Equipment & Repair slightly over, Resurfacing slightly over due to final invoice for Fieldstone Lane-Karen remarked how close to budget the $50,858 invoice was.
• Highway budget 31% remaining, again due to amount of time spent on water line on Fieldstone/Harmony Hill.
• Bonnie noted that the winter sand has been ordered but we have not received the invoice yet.
• Discussion ensued about the purchase of a tool box for the Highway Department, funds spent out of Recycling budget. Lori commented it would be preferable to have the funds spent from the budget benefiting from the expense.
• Ben wondered if the $15,000 sidewalk repair will be used, Bonnie said it is still hoping to be done. Discussion about timing and winter onset approaching ensued.
• Lori noted the Tipping Fees 01-4324.10-304 appear to be underutilized. Karen noted Bill Dowling had estimated a higher expense in the “worst case scenario” that included little recycling, etc. Because the town has been actively participating in recycling, the tipping fees are less than they would have been.
• Lori wondered about the $8,500 second salary 01-4324.10-102 and was told the job is there in case the Mt. Washington begins to recycle.
• Lori wondered into what account and for what purpose the recycling revenue posts. Bonnie thought the savings account established and on the general ledger as Fund 03 was to help offset the old landfill closure. Ben suggested there is a Capital Reserve fund for that purpose. Discussion ensued about the original warrant article, and the amendment to the wording in 2007. Balance currently $53,223.
• Ben noted that 01-4324.10-402, Equip Repair and Maintenance seemed very high-Bonnie suggested that overall budget sill with almost 40% left and the site grade, equipment purchase and repair & maintenance may be cross posting of work done for site and purchase of storage trailers.
• Lori noted the Rec Counselor salaries were very close, the program has ended and they were overall within 5% of budget.
• Regarding the Library, overall within 22%. Discussion regarding Eleanor Mason’ health and the wishes for her improvement were made. While Eleanor is out, Claire Gritzer will be preparing the budget and she and others are covering the Library hours.
• Discussion took place regarding Pat Martin and the wishes for her health, as well as for Tess Gately’s continued improvement.
• Karen wondered what the Conservation Commission’s responsibilities are. Bonnie said they are taking an inventory of wildlife, reviewing maps for wetlands etc. They attempt to have developers address wetland issues to ensure there is enough buildable land. The Commission can go to the Planning Board with recommendations.
• Lori wondered why the $3,300 approved to purchase the highway replacement snowplow had not been expended. Bonnie noted that Billy Rines is working on obtaining one.
• Water department labor and salaries over budget again due to Harmony Hill/Fieldstone Lane.
• Water Expansion 04-4332.10-800 over due to difficulties (such as granite) encountered while replacing Fieldstone Lane line.
• Ben wondered what the expansion plan is, Karen asked specifically anything on the agenda for 2008. Bonnie said there are still issues with inconsistent pipe sizes connecting to each other. Engineering firm reviewing the Lennon Road extension has not provided a report yet.
• Bonnie suggested that there be a salaried full-time water person in the budget for 2008.
• Overall water budget has just under 16% remaining.
• Bonnie informed the group that the Select Board has received 2008 budgets from the Fire, Police, Recycling Center, ZBA, Planning board, Conservation Commission, Rec Center. Voting has not taken place due to one member being absent over the past couple of weeks.
• Chamber of Commerce presented a package that will be reviewed at the Select Board meeting on 9/24, along with Highway, Water.
• Lori asked that the Budget Committee meeting schedule be sent to her again, Karen said she would email it to her, but Ben had his copy available for Lori to review. There may be scheduling conflicts for her.

Regarding the Revenue the budgeted figure for 2007 was based in part on simply what the 2006 actuals were. Karen thought the budget was approximately $900,000 (excluding property tax). Year to date, the town has taken in $732,359 (not including property tax of $2,238,760).

Regarding the letter sent to Jim Covey as the representative of the Chamber of Commerce, discussion took place regarding the Chamber as a line item in the budget. He has been asked before the Budget Committee on 11/28. Bonnie noted that the package presented to her has significant costs outlined. Karen noted that any line item in the budget can be discussed and changed at the Deliberative Session. Bonnie told Jim that she preferred that he present a realistic budget. Karen wondered what the Chamber does, does it have a charter or some document that demonstrates its function? Ken noted that the request is not insignificant, and seems the businesses want taxpayers to help promote the town. Bonnie suggested in years prior, the Chamber was very active in fundraising. She praised the effort put on by all involved in the Car Show at the Northlander.
Ken noted that the taxpayers will want to know what their tax dollars are buying, for the communal good of the town, like the Lennon road water expansion.

At 8:10 Ben had to leave the meeting to answer and ambulance page.

Discussion continued about the Chamber.

Lori wondered if there are any policy changes at the town level, such as the change to the minimum wage, which might impact the budget. Karen noted there are no employees at minimum wage currently. Karen then asked about the personnel contract and was told it is pending but includes no drastic changes.

Lori noted that the Board and the Committee have to remember the potential debt service payments relative to the Old Town Bridge repair, for which the town will be reimbursed.

Ben returned to the meeting at 8:20.

A projection for the PSNH municipal rates for 2008 was provided.

Karen provided the members with a letter addressed to the Select Board relative to the misinformation provided to the public prior to and including the Select Board meeting of 8/27/07.

An email from Bernie Waugh relative to the water bond was provided. Discussion ensued.

Discussion then took place relative to the LGC meeting at Loon on 9/27. Ken not sure if he was registered to go, Karen could not recall. Sue had signed several to go. Lori cancelled her spot. Karen suggested Ken contact Sue o be sure.

At 8:35, there being no further business, Karen motioned to adjourn, Ken seconded, all in favor. The next meeting will be held at 7:00 on Wednesday October 10, 2007.

Respectfully submitted,
Karen Moran, Secretary