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Minutes of April 20, 2011

April 26th, 2011


Minutes of the April 20, 2011 Carroll Budget Committee meeting

The initial meeting of the elected Budget Committee was called to order at 7:04 by Bonnie Moroney, Select Board member. She verified that the committee members had been duly sworn by the town clerk. Committee members present: Bill Vecchio, Mark Catalano, Joan Karpf, Sue Kraabel, Karen Moran, Dan Walker, Linda Dowling.

Lori Hogan, former appointed Budget Committee chair, provided copies of the by-laws. Bonnie indicated that the by-laws need to be reviewed and updated to reflect an elected committee.

Bonnie recommended that the committee contact Jamie Dow from the Department of Revenue Administration (DRA), to come and discuss the requirements and responsibilities of an elected budget committee. She said Ms Dow had spoken to the prior committee and was very helpful. Discussion ensured regarding Ms Dow and possible substitute at DRA.

Bonnie suggested that the committee nominate officers. Bill Vecchio suggested it be done at the next meeting so the requirements noted in the by-laws could be read and understood. Discussion ensued and it was determined that the chair would be nominated. Karen Moran motioned to appoint Bill Vecchio as the chair, Joan Karpf seconded, all were in favor. Joan then motioned to nominated Karen as secretary, Sue Kraabel seconded, all were in favor. Nomination of the vice-chair will be accomplished at the next meeting.

Bill acknowledged Roberts rules, then suggested that the members attend a budget committee workshop. Local Government Center runs workshops in June and September, Bill will determine dates and communicate to the members.

Joan showed the committee a booklet entitled “Basic Law of Budgeting” which had been provided at a budget workshop she had attended.

Bill asked if meeting on the third Wednesday each month continued to be appropriate, and all agreed.
The budget timeline as required by the DRA and outlined on their website was provided by Karen to Bill.
Discussion ensued regarding the frequency of meeting when the budget process truly begins, and it was determined that the Budget Committee meets weekly after the Select Board presents its budget in the Fall.

Joan then provided a copy to each of an article from Town and City, in which the economic downturn was the focus. Bill suggested that the New Hampshire Center for Public Policies is an excellent source.
See www.nhpolicy.org

Linda questioned the possibility of having the revenue and expense summaries a week prior to each monthly meeting. Mark thought that the books should be closed in time for that to be accomplished.

Bill wondered if Maryclare Quigley was the proper person in the office from whom the monthly reports should be requested and was told yes. He will see about having the reports scanned and emailed.

Joan had several questions regarding the revenue general ledger accounts.

Lori Hogan provided Bill with a key to the post office box used by the prior Budget Committee. Karen asked what the cost and purpose of the box was. $56 per year, and had been opened primarily to receive the surveys.

Bill asked the members what they wanted to achieve, and he began with a basic desire to be prudent and fair to the townspeople. Mark agreed that a mission statement would be a good way to measure if the actions of the committee stay on track, and was also a good way to keep personalities out of deliberations. Joan stated the town legitimately needs certain services and she wants to achieve those in the best way possible.

Email addresses and phone numbers of members were documented and given to Bill.

Lori stated that the department heads requested more time during the budget process, so that the Select Board, Budget Committee and town departments can have a meaningful interaction and understanding of what is expected of each.

Mark noted that it took him several months to get a feel for what the Select Board is responsible to do, and while all ideas might be good, only a few can be accomplished. He suggested that regular meetings with department heads would enhance communication to make sure accurate information if available.

Discussion ensued about the tax setting process, the determination by DRA of the property tax rate based on voted expenses and revenues, how much money literally has been collected, abatements, etc.

Lori noted that after the Select Board in 2010 had presented their budget with a reduction of between 3-5%, the Committee was told to make it 10%. Department heads were caught off-guard at the end of the budget cycle.

Joan again had questions about revenues, when the money is the town’s. Mark discussed again that we are in a tough economy and needed to keep personalities out of deliberations.

Discussion ensued about the foreclosure rates in town, where the tax penalty posts and what it is, (12% annual interest rate on past due property tax, 18% on tax lien per Sue).
Joan asked about the excavation tax and was told that it is a minimal amount (pennies).
Karen reminded members that the revenues and expenses of each department are the responsibility of the department heads to budget, and to try to guide department heads in preparing both budget pieces.
Bill questioned the revenue account “UCC” and Karen indicated it is the Uniform Commercial Code, Lori also noted it is used as a lien for a variety of financial transactions. Joan wondered if the town could designate some portion of the Motor Vehicle fees to be used for roads, such as was done in Long Island, NY. Dan wondered about the Highway Block Grant and the Rail Fund, and Sue said Rail fund money is received each year, Bonnie thought possibly a result of the North Country Council’s efforts to bring rail transit back to the north. Joan asked what the Zoning Board fees represented and Sue said they are anything the applicant pays. Joan asked about Police fees, and was told they could be parking tickets, finger printing, etc. Bill and Joan both asked about Miscellaneous revenue and were told that could be anything from town hall rent to bounced check fees. Bill then asked if there were definitions of accounts and Karen noted she would provide the DRA Rules relating to the specific accounts and the related explanations. Sue noted that the Special Revenue on the sheet provided represented money approved by voters at town meeting and was money transferred into the general fund.
See the DRA Financial Accounting for Cities and Towns, Rev 1700 at www.gencourt.state.nh.us/rules/state_agencies/rev1700.html

Sue noted that the prefixes indicate:
01-General Fund
02-Ambulance
03-Recycling
04-Water
05-Planning Board
06-Police
08-Interest and Investment Earnings

Dan questioned the status of the water department and funding. Bonnie suggested Scott might appreciate some guidance, but said the funding is basically stable. Sue indicated the amount owed from the water department back to the general fund (from prior years) is approximately $48,000. Bonnie noted that Scott discussed needed to put electricity and an agitator into one of the tanks, and will try to determine a cost estimate so the Select Board can determine if the project can be funded in one year or need to be spread. Financing may need to be reviewed. Dan understood the discussion to be that the Budget Committee does not set the water rates, and Bonnie and Mark agreed.

Several side discussions took place and the secretary was unable to document.

Bonnie noted that the Miscellaneous account 01-4150-10-804 $2,357.41 is much higher than the $900 budget due to an abatement. The full tax due had been paid, then an abatement provided. This amount represents the interest owed on the abated amount. She suggested that the office is going to determine if the posting should have hit the Contingency line item rather than Miscellaneous, and brought it to the committee’s attention in case the amount is shown in a different account next month.

Dan reviewed the fuel expenses of the highway department and Bonnie noted that the highway and water departments split the fuel expenses, so one may have had more allocated than should have, but also noted that the period to date of January through April represented plowing.

Lori suggested that the MS-7 was not updated to include adjustments to the budget which took place at the deliberative session. Bonnie said the adjustments were updated on the budget worksheet to the department. Mark said it’s not the department head’s responsibility to determine where the money goes, and discussed a $6,000 “hole in the Fire Department” budget, caused by mistakenly not including the 80% of the Comstar fee. Comstar costs are split 80/20 Fire/General Fund. The special revenue fund was written to be net of the Comstar fee. The general fund receives revenues pays any Comstar invoice, and any revenue which posts to the Ambulance Special Revenue fund is net of their 80% share of the expense. This part of the expense was inadvertently overlooked. Mark suggested that the $6,000 must be used to plug the “hole”. Bonnie directed him to account 02-4150-10-808 which shows a budget of $2,500 already there. See also 01-4150-10-808. Karen noted that the Select Board members may reallocate funds among general ledger accounts to ensure smooth operation of the town.

Bill asked if Joan had any more revenue related account questions and she said no. She did ask why it appeared that there was just 19% of the estimated heating expense for the town office remaining, and Karen noted the winter has been long, cold, causing heating fuel usage to be higher than anticipated.
Discussion ensued regarding deep cuts to budgets and actual consequences. Stiles heating season ends in May. Irving previously had been more costly.

Mark suggested the group contact Jamie Dow from DRA. Karen noted Bonnie had suggested that at the outset of the meeting. All agree it would be helpful to the group.

Bill asked if there were any other information sources that would be helpful and Bonnie noted that the LGC workshops are excellent. Joan agreed but said she would like to learn more hands on about our town and the departments and what they need. Mark noted again that they should come to discuss things with the committee. Bill asked about overtime for those being asked to some to meetings, and Karen noted that that had been removed from the operating budget. Bonnie said that to ensure better communication, make it worthwhile for any department head by letting him know what is expected.
Linda Dowling requested that department heads contemplating warrant articles should let the Select Board and Budget Committee know, even informally, as early as possible.

Mark suggested that even more “blood” should be squeezed, then indicated that continuing the CIP would be helpful. Bonnie indicated the meetings of the CIP were set to begin shortly.

Bill thanked the group and indicated there is homework to be done. Karen motioned to close the meeting, Mark seconded, and Bill adjourned the meeting at 8:50.

The next meeting is scheduled for Wednesday May 18, 2011 at 7:00.

Respectfully submitted,
Karen Moran