HomeMy WebLinkAbout1999-08-04 Finance Committee MinutesFinance Committee Meeting
August 4, 1999
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The meeting convened at 7:30 p.m. in the Conference Room, 16 Lowell Street, Reading,
Massachusetts. Present were Chairman Carol Grimm, Vice Chairman Richard McDonald,
FinCom Members James Frances, Robert LeLacheur, Catherine Martin, Charles Robinson, Neil
Cohen and Mary Grimmer. Also present were School Committee Chairman Peter Dahl, Finance
Director Beth Klepeis, Town Accountant Richard Foley, Town Manager Peter Hechenbleikner,
Town Meeting Member William Brown, Owen MacDonald, residents Kendra Cooper and Jackie
Mandell and several other interested parties.
Approval of Minutes
There were no minutes to approve.
Liaison Assignments
The Finance Committee discussed liaison assignments. Members will get back to the Chairman
within the next week or so regarding their requested liaison assignments. It was suggested that
there be three Finance Committee Members involved with the schools. It was also discussed that
the full Finance Committee would be involved at least in the initial stages of the Capital
Improvements Program. Added to the list of liaison assignments will be the Finance
Committee's second member of the Audit Committee.
Reserve Fund Transfer
Beth Klepeis presented the request for a Reserve Fund Transfer in the amount of $2,750 for the
Assessor's appraisal services. The Finance Committee was reminded that there was a non-
binding agreement between the Finance Committee and the Board of Assessors to budget
$3,000/year in the operating budget for appraisals to defend Appellate Tax Board cases and that
if additional funds were needed, the Board of Assessors would come to the Finance Committee.
In response to a question from Grimm, Klepeis noted that we probably would not see any other
Appellate Tax Board cases this fiscal year.
On motion by Francis seconded by Martin, the Finance Committee voted to approve a Reserve
Fund Transfer in the amount of $2,750 to account 01-031-5312 Assessors, Expenses, Appraisals.
The motion was approved by a vote of 8-0-0.
On motion by Grimmer seconded by Cohen, the Finance Committee voted to approve the first
payment to KPMG for the annual audit in the amount of $13,000. The motion was approved by
a vote of 8-0-0.
Review Revised Budget Format
The Town Manager reviewed a revised budget format that was submitted this evening. The
budget form would consist of three pages. The first page would be the summary including the
commentary; the second page would consist of the salaries with the financing plan noted on the
bottom and the third page would consist of the expenses with the financing plan on the bottom.
This should make it easier to translate to the budget summary forms.
Finance Committee Meeting - August 4. 1999 - Page 2
We will also not have an FY `99 budget figure nor an FY 2000 projection. The Finance
Committee agreed that this would be an appropriate approach.
The Finance Committee reviewed the Capital Improvements forms that were submitted. The
forms are a little bit different in format than previously used but the same information is
available. Rather than submit the whole book of forms to each of the FinCom Members, the
Town Manager will summarize this material. The forms are due back to the Town Manager's
Office by the 15th of September. The intent is to have at least a draft FY 2001 Capital
Improvements Program available prior to the Fall Town Meeting so that the debate on the school
building projects can go forward with knowledge as to what the entire capital needs are. The
focus will be on the equipment schedule, the financing plan and on DPW vehicle maintenance.
The entire Finance Committee will be involved at least in the initial phases.
REAP Audit
Carol Grimm reviewed the motion by Town Meeting which noted that FinCom should
investigate "all" groups that rent space since the "inception" of the leases. It was questioned as
to what the scope of the audit should be. The Town Accountant noted that he has records going
back seven years by law. There may or may not be other records from earlier dates. He used the
records back to 1995 because they were relatively easy to get at and easy to track deposits.
Grimm asked Foley how long it took to do the audit he had done of REAP, and he noted that it
was a few weeks. The FinCom discussed the timing for the audit. They wondered what would
happen if they were not done by November. The Town Manager noted that if they were not
I, completed, they should at least report their progress to Town Meeting.
Jim Francis asked the maker of the motion at Town Meeting, Bill Brown, what he is looking for.
Brown noted that he is not looking to go back to the beginning of time for the audit of the leases.
He is looking for an admission that the School Department's booldceeping was sloppy,. and he
would be satisfied if the report reflected that, and recommended changes to provide the
necessary checks and balances. He wondered whether the entire budget process was as sloppy as
the bookkeeping on the rental receipts. He noted that if we rent space, it should be on a business
like basis.
Carol Grimm noted that the Audit Committee has directed the use of the 20 hours of "flexible
time" for the Town audit to be spent on tracking cash flow for building maintenance rental
receipts. She also noted that if Town Meeting Members were aware of the audit which the Town
Accountant did, they may not have been in favor of the instructional motions. She suggested that
three members look at the School Department and other leases primarily using material put
together by Richard Foley.
Robert Lelacheur asked if there would be a conflict if one of the FinCom Members, who is a
School Department liaison, was also on the subcommittee. The Town Manager noted that there
certainly would not be a legal conflict of interest, and that he did not see any other conflict.
Grimm appointed a three person subcommittee consisting of Carol Grimm, Charles Robinson
and Robert LeLacheur to conduct this work on behalf of FinCom, and report to the Finance
Committee at their next meeting. They will include the Chinese Cultural Connection and Cable
TV in this audit.
Finance Committee Meeting; - August 4, 1999 - Page 3
Jackie Mandell submitted a stack of papers to the Finance Committee for their review. There
was some discussion about other rentals like weekly basketball programs, etc. It was noted that
we are looking at permanent leases of space, not rentals that did not permanently tie up School
Department space.
On motion by Francis seconded by McDonald, the Finance Committee voted to adjourn their
meeting of August 4, 1999 at 8:40 p.m. by a vote of 8-0-0.
Re e tfu y fitted,
Secretary