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HomeMy WebLinkAbout1992-06-24 Finance Committee MinutesRECEIVED TO`IN CLEfAnutes of the Finance Committee Meeting READI IG, 1=;t~ June 24, 1992 Th, meeti~n QiYVened at 7:30 p.m. in the Conference Room, Town HaLa,3160 Sowell Street, Reading, Massachusetts. Present were Chairman Richard Coco, Vice Chairman Fred Van Magness, members Peter Dahl, Gerry MacDonald, Nate White, and Liz Greene, Town Ac- countant Richard Foley, Maria Silvaggi from the Chronicle, Peter I. Hechenbleikner, Town Manager and the following list of inter- ested parties: Adele Blunt, Margaret L. Pratt, Mary J. Andreola, Annette Flanagan, Karol McLaughlin, David M. Ferris, Richard Surette, and Charles Laughton. The Chairman asked if FinCom members felt that they should renew their membership in the Mass. Association of Finance Committees. On motion by MacDonald, seconded by Greene, the Committee voted not to continue its membership for FY93 in the MAFC by a vote of 1-5-0, with Greene in favor. Town Accountant Richard Foley reviewed the Cherry Sheet with the members of the Finance Committee who were present. The bottom line is that the revenue minus assessments anticipated in the Cherry Sheet for FY93 are a total of $18,000 more than the Town had anticipated. The question was raised as to whether or not the Town is now getting $279,000 from METCO, or if the real amount is $118,000 as indicated in the School Department Budget. The Town Accountant and Town Manager indicated that they thought the difference was that bussing was contracted separately, and paid out of this account, and the Town gets only $118,000 in "cash." The Town Manager will review this question and get back to the FinCom with the answer. The Town Accountant reviewed the water and sewer accounts, using the FY90 year end totals as examples. The Town Accountant also reviewed how surplus is generated for water and sewer accounts. The question was raised as to whether or not the Town intention- ally builds surplus in these accounts, and the Town Manager indi- cated that we do not. We draw down to a $200,000 plus or minus level surplus each year. The question was raised as to how we know employees are working on water and sewer. The Town Manager responded that employees fill out time sheets indicating what they 'work on. We do not do "cost accounting" anymore because of the extremely high amount of clerical costs required to do that. The Town Accountant noted that we are on a cash basis for the water and sewer enterprise accounts. FinCom asked what the documentation is with regard to actual expenses. The department assigns the account numbers, and is reviewed by the Town Account- ant for accuracy of account number and adequate documentation. The Town Manager reviews expenditures. Expenditures under $10,000 can be authorized by the Department Head. Expenses over $10,000 required bids. FinCom asked for the following information: time sheets for all employees charged to water and sewer for representative time i periods as follows--all weeks during the months of July; October, and February (1991-92) for both water and sewer. In addition, FinCom Minutes - 6/24/92 - Page 2 FinCom asked for a payment, vendor for computer printout that the following account Water 5380-127 Water 5400-127 Water 5400-121 Sewer 5380-143 Sewer 5400-143 Sewer 5400-145 seconded by MacDonald, the Finance Com- 10:36 p.m. by a vote of 6-0-0. Fred Van Magness will pick these items up and choose a number of vouchers and backup to look at. There was discussion about getting copies of the auditors work papers for 1991. FinCom did not decide whether or not they do in fact want those work papers, and would need to know what the cost would be. The Committee discussed the Capital Improvements Subcommittee Draft. They changed several areas of language. On motion by Van Magness, seconded by MacDonald, FinCom voted to hold a public hearing on July 15, 1992 on the recommended Policy on the Capital Improvements Subcommittee. The Town Manager reviewed the Reserve Fund Transfer requests totaling $20,352. On motion by White, seconded by MacDonald, the FinCom voted to approve all Reserve Fund Transfer requests as noted, totaling $20,352. The motion was approved by a vote of 6-0-0. The Town Manager indicated that he thought the Department Heads had done an excellent job on this matter, and FinCom thanked the Town Manager for his efforts. On motion by Van Magness, seconded by MacDonald, the Board voted to approve the disposal of surplus items of equipment for the Library and the School Department with the exception of the Bridgeport lathe in the School Department, by a vote of 6-0-0. Fred Van Magness indicated that the School Committee is having a hearing next Tuesday night with regard to filling the Assistant Superintendent's position. Liz Greene indicated that her husband is no longer President of the Reading Teachers Association. She will feel more free to discuss school department matters, but will still not vote on them. The entire Finance Committee thanked Pete Dahl for his work on the Finance Committee over the past couple of years. He has chosen not to be considered for reappointment. On motion by Van Magness, Pc tee voted aj ourn at ctf ly fitted, retary has the date, amount of numbers: ,7/ sS~y'z.-