HomeMy WebLinkAbout2007-09-26 RMLD Audit Committee MinutesReading Municipal Light Department Board of Commissioners
Audit Subcommittee
September 26, 2007
Start Time of Regular Session: 6:35 p.m.
End Time of Regular Session: 7:30 p.m.
Attendees:
Subcommittee Members: Messrs. Pacino and Soli
RMLD Staff: Messrs. Cameron and Fournier
Town of Reading Audit: Mr. Herrick and Ms. West
Committee Members
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Mr. Pacino called the meeting to order at 6:35 p.m.
Mr. Pacino asked Mr. Fournier to introduce Mr. Frank Biron of Melanson and Heath who will
present the audit to the Audit Subcommittee.
Mr. Biron initially went through the audit then explained the Management's Discussion and
Analysis.
Mr. Biron then described the Balance Sheet on Page 6 and the Income Statement on Page 7.
Mr. Herrick had a question as to what the Flush of Funds are. Mr. Cameron answered that it was
a payment from the Massachusetts Municipal Wholesale Electric Company (MWMEC) for having
a higher than necessary balance in its Reserve and Contingency Fund related to the Power Sales
Agreements (PSAs).
Mr. Biron then presented the results of the RMLD's Retirement Trust on pages 9 and 10.
Mr. Pacino asked about Other Post Employment Benefits (OPEB) Liability. Discussion ensued.
In summation, Mr. Biron stated that the RMLD had a very good year and that the RMLD's
financial information was very well organized. He also said that the RMLD's audit was the first
audit finished by his company for the 2007 fiscal year.
Mr. Pacino made a motion seconded by Mr. Soli that the Audit Subcommittee recommend to the
RMLD Board of Commissioners to accept the 2007 Audit on the recommendation of the Audit
Subcommittee.
Motion passed 2:0:0.
Mr. Pacino made a motion seconded by Mr. Soli that the Audit Subcommittee recommend the
RMLD Board of Commissioners to accept the 2007 Employee's Retirement Trust Audit on the
recommendation of the Audit Subcommittee.
Motion passed 2:0:0.
Motion to Adjourn
At 7:30 p.m. Mr. Pacino made a motion seconded by Mr. Soli to adjourn the meeting.
Motion carried by show of hands 2:0:0.