When the Budget Committee reviews the town budget, they review and vote on every line item for each department, including town administration, police department , fire department, Parks and Recreation, two utilities, the library, and the school system. The budgets are presented to the committee, the line items are explained, and the committee asks questions concerning how the amount for each line item has been determined. Then then committee votes either to approve or change the amount in each line item. During this process, it is easy to focus on the details without looking at the big picture. At last night's meeting, however, Steve Felton reminded the committee that the town is facing serious financial problems because we have not put away money to meet upcoming expenses. He said that the town now has a little over $7,000 in capital reserve but over $20,000,000 in accumulated depreciation. What does this mean?
The simple answer is that the town does not have money to cover its near and long-term large capital expenses - things like equipment replacement, building repair, and road repair. We will have to borrow money and/or raise taxes to cover these expenses.
The more detailed answer involves understanding depreciation. Depreciation is an estimate of the decline in value of an asset over time. We know that the value of cars declines over time. The decrease in value is dependent on the condition of the car, how it has been maintained, and how far it has been driven. Depreciation is an accounting method that accounts for this decrease in value based on an annual percentage. For example, a car owned by a business might be depreciated over a 10 year period at 10% per year. If the car initially costs $20,000, then the depreciation would be $2,000 the first year. In a perfect world, the business would put aside $2,000 the first year to cover the replacement cost of the car.
A business uses depreciation in calculating taxes because depreciation is part of the cost of doing business. Businesses have depreciation schedules that show the depreciation of all of their assets (buildings, equipment, and machinery) over time. The town also has a depreciation schedule, but since the town does not pay taxes, depreciation serves only as an estimate of replacement costs. The town has an accumulated depreciation (all of its assets) of over $20,000,000. This means that if all of the towns assets needed to be replaced today, it would cost $20,000,000 or about 3 times the annual town budget. We have $7,000 in reserve for this purpose, which means we would need to come up with $19,300,000 to cover this cost. That is a lot of money.
Fortunately, not all of the assets need to be replaced today, but they will likely need to be replaced over the next 5 to 10 years. We still need to come up with the money, but we don't know when - or how. How many of our assets will result in emergency situations like the Fire Department roof? This roof repair has been ignored for so long that it is now dangerously water logged and needs to be replaced immediately at an estimated cost of at least twice the amount in the current proposed Warrant Article.
We are not going to be able to build up our capital reserves fast enough to cover these impending expenses; but we have to start building NOW or we will simply be overwhelmed by them. This is the essential problem the Budget Committee faces - not just cutting individual line items or reducing individual department budgets. The overall plan should be to not only reduce department budgets but increase capital reserves. The Select Board is asking for $125,000 to be placed in capital reserve for roads, probably all the town can afford at present, but not nearly enough to address the million plus dollar figure needed to repair/replace those roads in the worst condition. We should identify our most immediate needs and focus on building reserves for them. We need to begin developing capital improvement plan immediately, so that we can identify our real needs and develop a plan to address them. The hard part is that our taxes will have to increase at a time when many can least afford it, and when the federal and state governments are cutting back aid but not local responsibilities.
Thursday, December 29, 2011
Tuesday, December 20, 2011
Fire Station Roof
At last night's Select Board Meeting, Paul Branscombe told the Select Board that the Fire Station roof is in very bad shape and will need to be replaced at a cost possibly of over $50,000. A core sample of the roof was taken in the process of getting an estimate, and the sample was completely water-logged. The roof is sagging, and there is a danger that it could collapse and damage the fire fighting equipment. Mr. Branscombe said that a structural engineer should be called in to evaluate the problem. The Select Board had approved a warrant article for the repair of the roof to go before the voters this March, but that article was based on an estimate made before the core sample was taken.
If we had a capital improvement plan in place and had put away capital reserves to deal with the roof, we would now be able to draw on those funds to repair the roof. The town has known about the roof for some time, just as the town has known about other long term capital needs. By the town I am not only referring to the Select Board and the Utility Commissioners, I am referring to the voters as well. We have put off many capital improvements, and now we are facing more situations like the Fire Station roof in a time when we are in a recession and cannot afford to pay higher taxes. To paraphrase Dan Golden, we had a choice to pay a little more in the past, but now we are going to be paying a lot in the present and a lot more in the future.
We cannot wait until the election to fix the roof, and we cannot wait until the election to begin developing a long term capital improvement plan. As I have written before, it will take years before we can get the town on a firm financial footing. We need to spend millions to buy equipment, repair roads, and repair buildings. This year if the town passes all of the warrant articles, we will be putting away $150,000 for roads. We need to consider cutting existing budgets, especially those that are higher than those in similar towns, and placing more of our tax dollars in capital reserve.
If we had a capital improvement plan in place and had put away capital reserves to deal with the roof, we would now be able to draw on those funds to repair the roof. The town has known about the roof for some time, just as the town has known about other long term capital needs. By the town I am not only referring to the Select Board and the Utility Commissioners, I am referring to the voters as well. We have put off many capital improvements, and now we are facing more situations like the Fire Station roof in a time when we are in a recession and cannot afford to pay higher taxes. To paraphrase Dan Golden, we had a choice to pay a little more in the past, but now we are going to be paying a lot in the present and a lot more in the future.
We cannot wait until the election to fix the roof, and we cannot wait until the election to begin developing a long term capital improvement plan. As I have written before, it will take years before we can get the town on a firm financial footing. We need to spend millions to buy equipment, repair roads, and repair buildings. This year if the town passes all of the warrant articles, we will be putting away $150,000 for roads. We need to consider cutting existing budgets, especially those that are higher than those in similar towns, and placing more of our tax dollars in capital reserve.
Sunday, December 11, 2011
Last Night's Budget Committee Meeting
The Budget Committee tabled discussing salaries until the town makes a decision on benefits. Currently, Ashland is one of two towns in New Hampshire that pays 100% of health insurance for employees. Last year the budget committee asked the town to have employees contribute to their health insurance, but the town has delayed doing so while it negotiates with the employee union. In retorspect the town probably should have maade this decision before negotiating with the union.
Sandra Coleman pointed out that the town employees were given a $.50 per hour raise two years ago to help offset the contribution to their health insurance but then were not asked to contribute. This year the town is asking for a 1.5% pay increase to help offset the cost of the employee contribution to health insurance. Ingrid Heidenreich said that a 1.5% salary increase during a recession is too much for taxpayers. In addition, employees get 120 hours of sick time and can get paid for up to 1 week of accrued time at the end of the year. Employees who do not take health insurance can opt to receive 25% of the cost of their policy. These benefits might have been appropriate at one time, but unfortunately we simply cannot afford to continue them.
Steve Felton presented a comparison showing that Ashland's police budget is much higher than towns with similar populations. His figures are similar to the figures I presented in a recent article. My comparison showed that the police budget in 2009 was $347,253 higher than towns with populations within 500 people more or less than Ashland. There are a number of factors that contribute to this difference including crime rate, salaries and benefits, and equipment needs. However, the difference is large enough to warrant further research into the police budget and other areas that are high like Parks and Recreation.
Our overall budget is also much higher than towns of similar size, a fact that accounts for our high tax rate. There is also another problem we need to consider in developing the budget. We do not have enough capital in reserve for long term expenses, and we have no plan to address these expenses. The Planning Board, the body that has the responsibility for developing the capital improvement plan, has put off establishing a committee to develop a plan until after the next election. Finally, our property values have decreased significantly. Ultimately this will reduce the tax base and lead to a corresponding increase in the tax rate.
Because we are in a recession, it is imperative that we bring our expenses in line with other small towns. Considering our financial situation, we are not in the position of deciding between what we want and what we need; we are in the position of having to decide which needs are most important.
Sandra Coleman pointed out that the town employees were given a $.50 per hour raise two years ago to help offset the contribution to their health insurance but then were not asked to contribute. This year the town is asking for a 1.5% pay increase to help offset the cost of the employee contribution to health insurance. Ingrid Heidenreich said that a 1.5% salary increase during a recession is too much for taxpayers. In addition, employees get 120 hours of sick time and can get paid for up to 1 week of accrued time at the end of the year. Employees who do not take health insurance can opt to receive 25% of the cost of their policy. These benefits might have been appropriate at one time, but unfortunately we simply cannot afford to continue them.
Steve Felton presented a comparison showing that Ashland's police budget is much higher than towns with similar populations. His figures are similar to the figures I presented in a recent article. My comparison showed that the police budget in 2009 was $347,253 higher than towns with populations within 500 people more or less than Ashland. There are a number of factors that contribute to this difference including crime rate, salaries and benefits, and equipment needs. However, the difference is large enough to warrant further research into the police budget and other areas that are high like Parks and Recreation.
Our overall budget is also much higher than towns of similar size, a fact that accounts for our high tax rate. There is also another problem we need to consider in developing the budget. We do not have enough capital in reserve for long term expenses, and we have no plan to address these expenses. The Planning Board, the body that has the responsibility for developing the capital improvement plan, has put off establishing a committee to develop a plan until after the next election. Finally, our property values have decreased significantly. Ultimately this will reduce the tax base and lead to a corresponding increase in the tax rate.
Because we are in a recession, it is imperative that we bring our expenses in line with other small towns. Considering our financial situation, we are not in the position of deciding between what we want and what we need; we are in the position of having to decide which needs are most important.
Monday, December 5, 2011
Budget Process - Working Together for a Common Goal
I would like to disclose that Fran Newton and Ingrid Heidenreich are members of the Budget Committee and the Coalition for Action.
The discussions on the budget have already been contentious, even though no budget cuts have been discussed. Some have felt that the budget committee is probing too deeply, some have felt that there are personal or political agendas behind the process, and some have felt personally attacked. Money is a point of contention in families, businesses, and governments. Those families, businesses, and governments that are successful find a way to work together to achieve common goals.
After attending many of the budget committee sessions, I would like to make the following suggestions. The first is that we should look at the big picture and see how that applies to more specific areas of the budget. Ashland's taxes are high, in the upper 25% of towns in New Hampshire. We have very little money in capital reserve to deal with large, long-term capital expenses such as equipment, roads, and buildings. The town has put off many large expenses over the years, but over the next five years we will not be able to put off those expenses any longer. If we do not reduce costs and put away money to meet these expenses, we will have to borrow money to pay for them. This will add to our current debt, which is already high, and it will raise our taxes. If we approve the proposed money Warrant articles, our taxes will increase $1 per thousand. While, these warrant articles begin to address some of our long term problems, they are a patch and not part of a comprehensive plan to restore the town to financial health.
Second, we recommend that our overall goal should be to develop a comprehensive long term plan that involves reducing costs and placing those savings into capital reserve funds. We should focus on reducing costs areas that are much higher than the average spent by similar towns: parks and recreation, police, education, and debt service. In terms of capital reserve, we need to develop a long-term capital reserve plan that prioritizes needs over the next 10 years so that we can begin to address the most critical areas while holding the line on spending.
Finally, we will need to address economic development so that we can increase revenues in a way that helps us to preserve and enhance the character of the town. We need to bring in sustainable businesses, develop the mill area, and develop the transfer station. All of these things require that we work together as a town to make difficult cuts in spending while investing in our future.
The discussions on the budget have already been contentious, even though no budget cuts have been discussed. Some have felt that the budget committee is probing too deeply, some have felt that there are personal or political agendas behind the process, and some have felt personally attacked. Money is a point of contention in families, businesses, and governments. Those families, businesses, and governments that are successful find a way to work together to achieve common goals.
After attending many of the budget committee sessions, I would like to make the following suggestions. The first is that we should look at the big picture and see how that applies to more specific areas of the budget. Ashland's taxes are high, in the upper 25% of towns in New Hampshire. We have very little money in capital reserve to deal with large, long-term capital expenses such as equipment, roads, and buildings. The town has put off many large expenses over the years, but over the next five years we will not be able to put off those expenses any longer. If we do not reduce costs and put away money to meet these expenses, we will have to borrow money to pay for them. This will add to our current debt, which is already high, and it will raise our taxes. If we approve the proposed money Warrant articles, our taxes will increase $1 per thousand. While, these warrant articles begin to address some of our long term problems, they are a patch and not part of a comprehensive plan to restore the town to financial health.
Second, we recommend that our overall goal should be to develop a comprehensive long term plan that involves reducing costs and placing those savings into capital reserve funds. We should focus on reducing costs areas that are much higher than the average spent by similar towns: parks and recreation, police, education, and debt service. In terms of capital reserve, we need to develop a long-term capital reserve plan that prioritizes needs over the next 10 years so that we can begin to address the most critical areas while holding the line on spending.
Finally, we will need to address economic development so that we can increase revenues in a way that helps us to preserve and enhance the character of the town. We need to bring in sustainable businesses, develop the mill area, and develop the transfer station. All of these things require that we work together as a town to make difficult cuts in spending while investing in our future.
Budget Comparisons
The New Hampshire Center for Public Policy Studies has published a spreadsheet of "New Hampshire Town Finances 2001 to 2009. We have been reviewing the data to compare Ashland to other towns with similar populations to see where we stand in comparison. We looked at the data in three different ways: (1) towns with populations between 2085 and 2585), (2) towns with populations between 2085 and 1585), and (3) towns with populations between 1585 and 2085. We compared the average spending in 2009 for 14 different categories with the amount spent by the Town of Ashland. We made no attempt to explain the differences; we only point out that differences exist.
Where there are significant differences, we recommend further investigation to determine whether budget cuts or increases might be warranted, or whether we need to develop longer term plans to deal with these areas. Given the current situation where there are no reserves to take care of large capital expenses, it might be wise to reduce spending in areas where there are significant differences and place that money in capital reserve accounts. That way we could begin to prepare for the future, meet current needs, and hold the line on tax increases.
The following table shows a comparison of towns with a population equal or up to 500 more than Ashland. Areas that are significantly above the average are police, culture & recreation, and deb service. Our spending on highways and schools is significantly lower. Our total budget is $1.58 million above the average. Our spending on highways and schools is significantly lower.
The following table compares Ashland's budget to towns with populations from 1585 to 2085.
The following table compares Ashland's budget to towns with populations from 2085 to 2585.
Where there are significant differences, we recommend further investigation to determine whether budget cuts or increases might be warranted, or whether we need to develop longer term plans to deal with these areas. Given the current situation where there are no reserves to take care of large capital expenses, it might be wise to reduce spending in areas where there are significant differences and place that money in capital reserve accounts. That way we could begin to prepare for the future, meet current needs, and hold the line on tax increases.
The following table shows a comparison of towns with a population equal or up to 500 more than Ashland. Areas that are significantly above the average are police, culture & recreation, and deb service. Our spending on highways and schools is significantly lower. Our total budget is $1.58 million above the average. Our spending on highways and schools is significantly lower.
| General Government | $607,843 | $512,726 | -$95,116.92 |
| Police | $359,214 | $495,245 | $136,031.22 |
| Fire & Ambulance | $187,241 | $197,704 | $10,463.22 |
| Highways & Streets | $527,390 | $458,097 | -$69,292.89 |
| Sanitation | $226,871 | $141,783 | -$85,088.44 |
| Water Dist & Treatment | $0 | $0 | $0 |
| Health & Welfare | $49,443 | $56,116 | $6,673.11 |
| Culture & Recreation | $121,062 | $211,310 | $90,248.33 |
| Conserv/Econ Devel & Housing | $4,868 | $500 | -$4,367.56 |
| Debt Service | $138,590 | $348,649 | $210,059.17 |
| Capital Outlay | $455,412 | $472,349 | $16,937.11 |
| Schools(Local) | $4,834,770 | $3,493,423 | -$1,341,346.56 |
| Schools(State) | $813,939 | $513,829 | -$300,110.33 |
| County | $658,955 | $331,016 | -$327,939.44 |
| Totals | $9,373,647 | $10,953,996 | $1,580,348.78 |
The following table compares Ashland's budget to towns with populations from 1585 to 2085.
| Category | Town Ave | Ashland | Difference |
|---|---|---|---|
| General Government | $440,941 | $512,726 | $71,785 |
| Police | $248,044 | $495,245 | $247,201 |
| Fire & Ambulance | $248,044 | $495,245 | $247,201 |
| Highways & Streets | $447,338 | $458,097 | $10,759 |
| Sanitation | $172,505 | $141,783 | -$30,722 |
| Water Dist & Treatment | $10,179 | $0 | -$10,179 |
| Health & Welfare | $34,114 | $56,116 | $22,002 |
| Culture & Recreation | $84,732 | $211,310 | $126,578 |
| Conserv/Econ Devel & Housing | $84,732 | $211,310 | $126,578 |
| Debt Service | $92,558 | $348,649 | $256,091 |
| Capital Outlay | $293,100 | $472,349 | $179,249 |
| Schools(Local) | $3,405,231 | $3,493,423 | $88,192 |
| Schools(State) | $744,125 | $513,829 | -$230,296 |
| County | $456,340 | $331,016 | -$125,324 |
| Totals | $6,807,287 | $10,953,996 | $4,146,709 |
The following table compares Ashland's budget to towns with populations from 2085 to 2585.
| Category | Town Ave | Ashland | Difference |
|---|---|---|---|
| General Government | $290,729 | $512,726 | $221,997 |
| Police | $147,992 | $495,245 | $347,253 |
| Fire & Ambulance | $65,857 | $197,704 | $131,847 |
| Highways & Streets | $375,291 | $458,097 | $82,806 |
| Sanitation | $123,576 | $141,783 | $18,207 |
| Water Dist & Treatment | $19,340 | $0 | -$19,340 |
| Health & Welfare | $20,318 | $56,116 | $35,798 |
| Culture & Recreation | $52,036 | $211,310 | $159,274 |
| Conserv/Econ Devel & Housing | $1,564 | $500 | -$1,064 |
| Debt Service | $51,129 | $348,649 | $297,520 |
| Capital Outlay | $147,020 | $472,349 | $325,329 |
| Schools(Local) | $2,118,646 | $3,493,423 | $1,374,777 |
| Schools(State) | $681,292 | $513,829 | -$167,463 |
| County | $273,986 | $331,016 | $57,030 |
| Totals | $4,497,562 | $10,953,996 | $6,456,434 |
Saturday, November 26, 2011
Postive News
We received a comment that we only post negative articles on the blog. A review of the blog articles shows that is not true. There are many positive articles. There are articles that are critical, articles that pose questions, articles that present positions on issues, and articles that explain complex issues.
The following items appeared in Town Bulletin #30.
"The Selectmen are very much in favor of having the Board of Selectmen meetings taped
for airing on the public access channels and have asked the Town Administrator to
begin discussions to enter into a long term contract with the folks from the Pemi-BakerCommunity Access Media."
"The Selectmen are continuing to find ways to level fund the 2012 budget and taking
steps to reduce costs and become more efficient without giving up essential services.
This is evidenced by the fact the Selectmen have announced that the Parks & Recreation Director position will be full time in the summer and part time for the remaining months. This will not affect the Summer Camp or the After School programs."
Taping the Select Board meetings provides the public with access to the meetings and allows those who attend the meetings to review what was discussed.
The Coalition has supported making the Director of Parks and Recreation Position part-time during the winter for some time. As Paul Branscombe says, this will save some money without affecting the essential services provided by the Park & Recreation Department.
The following items appeared in Town Bulletin #30.
"The Selectmen are very much in favor of having the Board of Selectmen meetings taped
for airing on the public access channels and have asked the Town Administrator to
begin discussions to enter into a long term contract with the folks from the Pemi-BakerCommunity Access Media."
"The Selectmen are continuing to find ways to level fund the 2012 budget and taking
steps to reduce costs and become more efficient without giving up essential services.
This is evidenced by the fact the Selectmen have announced that the Parks & Recreation Director position will be full time in the summer and part time for the remaining months. This will not affect the Summer Camp or the After School programs."
Taping the Select Board meetings provides the public with access to the meetings and allows those who attend the meetings to review what was discussed.
The Coalition has supported making the Director of Parks and Recreation Position part-time during the winter for some time. As Paul Branscombe says, this will save some money without affecting the essential services provided by the Park & Recreation Department.
Wednesday, November 23, 2011
Your Website is Disgusting
I CANNOT BELIEVE YOU PUT WHAT YOU DO ON YOUR BLOG. YOU ARE ALWAYS NEGATIVE, WHINY, AND ACT LIKE 10 YEAR OLDS. DON'T YOU HAVE ANYTHING BETTER TO DO WITH YOUR LIFE THEN TO PUT LIES ON THE WEBSITE? YOU SHOULD NOT BE A RESIDENT OF ASHLAND, YOU NEED TO MOVE OUT OF TOWN. THE TOWNSPEOPLE HAVE HAD ENOUGH WITH YOUR NEGATIVITY AND COMPLAINTS.
START BEING POSITIVE FOR A CHANGE. HOW ARE THE SELECTMEN SUPPOSE TO DO THEIR JOB WHEN ALL YOU DO IS DOWN THEM, SMARTEN UP AND ACT LIKE ADULTS FOR A CHANGE. ASHLAND IS A NICE TOWN SO LEAVE IT THAT WAY, STOP CAUSING TROUBLE FOR NO REASON AT ALL,EXCEPT TO MAKE YOU FEEL BETTER.
Tuesday, November 22, 2011
A Broken Promise Not To Vote at the Select Board Work Sessions
Earlier this year when the Board of Selectmen changed their work sessions to Monday mornings at 9:00 A.M., Jeanette Stewart promised that the board would only vote on emergency items. Last week the board voted on and approved a number of warrant articles totally over $250,000. At last night's meeting, the board discussed several warrant articles that had been tabled for further review but did not review the approved warrant articles for the public. Instead the board had to be asked to review the approved articles, but did not provide their rationale for approving them.
The problem with the Monday morning work sessions is that they are difficult or impossible for most people to attend. This point has been raised, but the board has chosen to hold the work sessions at that time anyway. At the morning work session the board spent about 2 1/2 hours discussing the warrant articles, the budget, and other matters, but did not review any of this at the meeting last night. In fact, last night's meeting would have been over in about 20 minutes if Steve Heath had not come to discuss two warrant articles for the fire department.
The board did review the first Monday morning work session at the following Monday night board meeting, but they have not done so since. We think is important that the board keep the pubic well informed about matters discussed in the work session, especially when significant matters like warrant articles totalling over $250,000 are concerned.
The problem with the Monday morning work sessions is that they are difficult or impossible for most people to attend. This point has been raised, but the board has chosen to hold the work sessions at that time anyway. At the morning work session the board spent about 2 1/2 hours discussing the warrant articles, the budget, and other matters, but did not review any of this at the meeting last night. In fact, last night's meeting would have been over in about 20 minutes if Steve Heath had not come to discuss two warrant articles for the fire department.
The board did review the first Monday morning work session at the following Monday night board meeting, but they have not done so since. We think is important that the board keep the pubic well informed about matters discussed in the work session, especially when significant matters like warrant articles totalling over $250,000 are concerned.
An Anonymous Response to the Article on Jeanette Stewart's Appearance Before the Budget Committee
We received this anonymous comment and are publishing it without editing.
I did not feel Ms. Stewart's presentation was exceptional at all, as she was essentially not asked any in depth questions for any line item. After attending several Budget Committee meetings, it was obvious that the Budget Committee did not ask Ms. Stewart penetrating questions, as they have to other department heads when the individual departments have come before the Budget Committee with their budgets. It's also odd to me that the press was present for this presentation by Ms. Stewart, yet have never been present at any other Budget Committee meeting. Apparently someone is starting their 2012 campaign a bit early in the season.
I did not feel Ms. Stewart's presentation was exceptional at all, as she was essentially not asked any in depth questions for any line item. After attending several Budget Committee meetings, it was obvious that the Budget Committee did not ask Ms. Stewart penetrating questions, as they have to other department heads when the individual departments have come before the Budget Committee with their budgets. It's also odd to me that the press was present for this presentation by Ms. Stewart, yet have never been present at any other Budget Committee meeting. Apparently someone is starting their 2012 campaign a bit early in the season.
Tuesday, November 15, 2011
A Preview of Warrant Articles
The following is a list of the warrant articles that were approved at the Select Board Work Session on Monday, November 14, 2011:
1. $10,000 for the Master Plan
2. $10,000 for police radios
3. $1,500 for repair/maintenance of the Town Clock.
4. $142,00 for a large pay loader
5. $125,000 for road repair capital reserve fund
Other warrant articles that are still under consideration pending further research are as follows:
1. $55,000 for a 4-wheel drive loader - considering lease options
2. $27,000 for the Fire Department roof - considering doing the project in sections
3. $16,000 for Water tank for the fire department skid unit - get other estimates
A warrant article for $20,000 for a fire fighter through an Americorp grant was rejected.
If voters were to approve all of the warrant articles as currently written, taxes would increase by about $1.00 per thousand.
1. $10,000 for the Master Plan
2. $10,000 for police radios
3. $1,500 for repair/maintenance of the Town Clock.
4. $142,00 for a large pay loader
5. $125,000 for road repair capital reserve fund
Other warrant articles that are still under consideration pending further research are as follows:
1. $55,000 for a 4-wheel drive loader - considering lease options
2. $27,000 for the Fire Department roof - considering doing the project in sections
3. $16,000 for Water tank for the fire department skid unit - get other estimates
A warrant article for $20,000 for a fire fighter through an Americorp grant was rejected.
If voters were to approve all of the warrant articles as currently written, taxes would increase by about $1.00 per thousand.
Saturday, November 12, 2011
Praise for Jeanette Stewart
We received the following anonymous article.
I Understand Selectman Stewart did an excellent job presenting the budget to the budget committee on Thursday night. It is great to see a selectman care enough to take the time to work well with the budget committee. She should be commended for doing such an excellent job as a selectman. I hope this gets out to many people, so the townspeople will be aware of this when it comes to the next election. This shows Ms. Stewart really cares about the town of Ashland.
I Understand Selectman Stewart did an excellent job presenting the budget to the budget committee on Thursday night. It is great to see a selectman care enough to take the time to work well with the budget committee. She should be commended for doing such an excellent job as a selectman. I hope this gets out to many people, so the townspeople will be aware of this when it comes to the next election. This shows Ms. Stewart really cares about the town of Ashland.
Monday, October 31, 2011
A Call for More Detailed Budget Information from Town Departments
Wereceived the following article from Sandra Coleman.
The Budget season is upon us.
As a member of the Budget Committee, we will be looking at all budgets in the next two (2) months, submitted to us by the Departments of the town. I will ask the Budget Committee members, and if they agree, to have all departments explain their revenues and expenditures in greater detail.
An example is the revenue collected from use of the Booster Club and its activities. It is imperative that a paper trail is kept by all Departments heads. A paper trail can be reviewed by tax payers at the Town Hall. It is The Right to Know Law.
The Coalition for Action is concerned about the Booster Club, its expenditures and its revenues. Equally important are the quality of the programs and, can they be improved? Would improvement make them financially viable? I believe it would.
As I sated earlier, the scenario presented, is only an example, but certainly can be applied to other departments in the Town.
Sandra Coleman
The Budget season is upon us.
As a member of the Budget Committee, we will be looking at all budgets in the next two (2) months, submitted to us by the Departments of the town. I will ask the Budget Committee members, and if they agree, to have all departments explain their revenues and expenditures in greater detail.
An example is the revenue collected from use of the Booster Club and its activities. It is imperative that a paper trail is kept by all Departments heads. A paper trail can be reviewed by tax payers at the Town Hall. It is The Right to Know Law.
The Coalition for Action is concerned about the Booster Club, its expenditures and its revenues. Equally important are the quality of the programs and, can they be improved? Would improvement make them financially viable? I believe it would.
As I sated earlier, the scenario presented, is only an example, but certainly can be applied to other departments in the Town.
Sandra Coleman
Friday, October 28, 2011
Life Guards at the Ashland Town Beach
The Select Board has yet to reach a decision about whether to continue hiring life guards at the town beach. Over the past four years the town has lost approximately $28,000 at the beach. Glen Dion supports a swim-at-your-own-risk policy, while Jeanette Stewart and Dan Golden want to do more research on the issue before making a final decision. There is certainly plenty of time to make a decision, but that decision should be made within a larger context - a review of the operation of the Parks and Recreation Department as a whole.
Last year the Select Board decided to consider Parks and recreation a social cost rather than a profit center; however, they did not define what the limits of that social cost are. The camp ground makes money, but the beach does not. I have asked for figures on the summer program and the after school program but have not gotten them yet. However, the numbers in those programs has been declining.
The programs that Parks and Recreation provides are important to the town, but we need to look at the costs as well as the quality of the programs to determine whether the social cost is worth what we pay, and whether the programs could be improved to make them financially viable.
Last year the Select Board decided to consider Parks and recreation a social cost rather than a profit center; however, they did not define what the limits of that social cost are. The camp ground makes money, but the beach does not. I have asked for figures on the summer program and the after school program but have not gotten them yet. However, the numbers in those programs has been declining.
The programs that Parks and Recreation provides are important to the town, but we need to look at the costs as well as the quality of the programs to determine whether the social cost is worth what we pay, and whether the programs could be improved to make them financially viable.
Wednesday, October 26, 2011
Can the Board of Selectmen Do Away with a Statutory Position?
We received the following article from Sandra Coleman.
As a member of the of the Board of Selectmen,February,2011, I made a motion to change
the name of the Highway Department to Public Works Department. At this meeting, no
movement/motion was made to change the title of department head. This title remained
Road Agent, a statutory position.
At the Board of Selectmen meeting on October 17, 2011, the board voted in favor of
changing the title of Road Agent to Director of Publc Works Director. This week,
October 20, 2011, in the Town Bulletin, Paul Branscombe, Town Administrator of
Ashland, states: "during public comments at the Board of Selectmen meeting October
17, 2011, a member of the audience questioned whether in fact the BOS had the right
to change this from Road Agent". Paul Branscombe then states "the legal opinion is
that the Town of Ashland may have a Public Works Director with a broad range of
responsibilities including those of the statutory Road Agent position". Was a legal
opinion needed to have the department head of Public Work name changed to Public
Works Director? Again,waste of tax dollars. The question asked is: "can the Board of
Selectmen eliminate the position of Road Agent in the Town of Ashland, a statuary
position? Not receiving an answer, I asked "has the Road Agent position been
eliminated from the Town? Selectman Jeanette Stewart answered 'yes'. This is the
question needing a legal opinion. Glen Dion states "he will look into it".
Sandra Coleman
As a member of the of the Board of Selectmen,February,2011, I made a motion to change
the name of the Highway Department to Public Works Department. At this meeting, no
movement/motion was made to change the title of department head. This title remained
Road Agent, a statutory position.
At the Board of Selectmen meeting on October 17, 2011, the board voted in favor of
changing the title of Road Agent to Director of Publc Works Director. This week,
October 20, 2011, in the Town Bulletin, Paul Branscombe, Town Administrator of
Ashland, states: "during public comments at the Board of Selectmen meeting October
17, 2011, a member of the audience questioned whether in fact the BOS had the right
to change this from Road Agent". Paul Branscombe then states "the legal opinion is
that the Town of Ashland may have a Public Works Director with a broad range of
responsibilities including those of the statutory Road Agent position". Was a legal
opinion needed to have the department head of Public Work name changed to Public
Works Director? Again,waste of tax dollars. The question asked is: "can the Board of
Selectmen eliminate the position of Road Agent in the Town of Ashland, a statuary
position? Not receiving an answer, I asked "has the Road Agent position been
eliminated from the Town? Selectman Jeanette Stewart answered 'yes'. This is the
question needing a legal opinion. Glen Dion states "he will look into it".
Sandra Coleman
Saturday, October 15, 2011
Is There a Director of Public Works Position?
At the Select Board Meeting two weeks ago, there was a discussion about when the board created the position of Director of Public Works. The board agreed to check into it at that time. As far as I can determine, the topic did not come up at this week's BOS Work Session. The question remains: is there a position called Director of Public Works in the Town of Ashland? Research into this has yeilded the following:
The following discussion appears in the BOS Minutes from February 14, 2011, under New Business.
"Ashland Public Works Department – TA Branscombe and Mark Ober have discussed the renaming of the Highway Department and adding additional responsibilities to the department that would be a cost saving to other departments. This action would also come with the changing of the Road Agent title to Public Works Director. This proposal would need to see the employee that works at the transfer station as part of his full time job be relieved of his duties at the transfer station and be put into the “highway” section and the need to hire a part time employee for the transfer station would be needed. Action – this item will come before the Board again for vote."
The Select Board passed the following two motions on February 22, 2011 that changed the name of the department and added additional duties to those of the highway agent. (These minutes do not appear on the town's website for some reason.)
"Motion to change the name of the Highway Department to the Ashland Department of Public Works Department - Sandra Coleman; second - Leigh Sharps; discussion followed - vote 5-0 in favor.
"Motion to adopt provisions of RSA 231:63* - Additional Duties - Sandra Coleman; second Jeanette I. Stewart; vote 5-0." [* 231:63 Additional Duties. – Any town may vote to require a highway agent, in addition to his usual duties as highway agent, to have charge, under the direction of the selectmen, of the care and maintenance of any one or more of the following: collection of waste, refuse and garbage; care of public dumps; care of public parks and cemeteries; public beaches; public forests; public playgrounds; shade and ornamental trees.]
These minutes were approved on March 7, 2011 by a vote of 4-0. Neither of these motions changed the title of the highway agent to the Director of Public Works. In fact, by adopting the provisions of RSA 231:63, the board changed the duties the "highway agent" and not the Director of Public Works. As far as I can determine, there was no other discussion of creating a Director of Public Works position in the minutes this year. If this is true, the board will need to correct the problem.
I still have a question about whether the board can correct the problem by simply changing the title. Highway agent is a position established by law as an elected/appointed position. RSA 231:63 affirms this when it requires the town to vote to change to highway agent's duties. The Director of Public Works is not a position specified by law as an elected/appointed position and is, therefore, a hired position.
There are two other problems. One is that when the board voted to adopt the provisions of RSA 231.63, there was no town vote as required by the RSA to add the additional duties to the highway agent position. The second problem is that there is no line item in the budget for a Director of Public Works.
The following discussion appears in the BOS Minutes from February 14, 2011, under New Business.
"Ashland Public Works Department – TA Branscombe and Mark Ober have discussed the renaming of the Highway Department and adding additional responsibilities to the department that would be a cost saving to other departments. This action would also come with the changing of the Road Agent title to Public Works Director. This proposal would need to see the employee that works at the transfer station as part of his full time job be relieved of his duties at the transfer station and be put into the “highway” section and the need to hire a part time employee for the transfer station would be needed. Action – this item will come before the Board again for vote."
The Select Board passed the following two motions on February 22, 2011 that changed the name of the department and added additional duties to those of the highway agent. (These minutes do not appear on the town's website for some reason.)
"Motion to change the name of the Highway Department to the Ashland Department of Public Works Department - Sandra Coleman; second - Leigh Sharps; discussion followed - vote 5-0 in favor.
"Motion to adopt provisions of RSA 231:63* - Additional Duties - Sandra Coleman; second Jeanette I. Stewart; vote 5-0." [* 231:63 Additional Duties. – Any town may vote to require a highway agent, in addition to his usual duties as highway agent, to have charge, under the direction of the selectmen, of the care and maintenance of any one or more of the following: collection of waste, refuse and garbage; care of public dumps; care of public parks and cemeteries; public beaches; public forests; public playgrounds; shade and ornamental trees.]
These minutes were approved on March 7, 2011 by a vote of 4-0. Neither of these motions changed the title of the highway agent to the Director of Public Works. In fact, by adopting the provisions of RSA 231:63, the board changed the duties the "highway agent" and not the Director of Public Works. As far as I can determine, there was no other discussion of creating a Director of Public Works position in the minutes this year. If this is true, the board will need to correct the problem.
I still have a question about whether the board can correct the problem by simply changing the title. Highway agent is a position established by law as an elected/appointed position. RSA 231:63 affirms this when it requires the town to vote to change to highway agent's duties. The Director of Public Works is not a position specified by law as an elected/appointed position and is, therefore, a hired position.
There are two other problems. One is that when the board voted to adopt the provisions of RSA 231.63, there was no town vote as required by the RSA to add the additional duties to the highway agent position. The second problem is that there is no line item in the budget for a Director of Public Works.
Last Weeks Budget Committee Meeting
Jack Harding, the auditor for the electric Department, explained the department's accounting practices at last week's Budget Committee meeting. The budget committee had questions concerning the reporting of revenues and expenses, as well as questions about depreciation. Jack Harding explained that the Electric Department does not use the same type of accounting as the town because it operates like a business, a point that the Electric Department has made before. For this reason, the Electric Department uses Enterprise Fund accounting while the town uses Government Fund accounting. The differences between the two types of accounting help to explain some of the department's accounting practices.
Government fund accounting is used when revenues come from taxes (non-exchange funds), and Enterprise Fund accounting is used for business-type activities such as those conducted by a utility. The main differences between the the two funds has to do with (1) what the funds are designed to measure, and (2) when assets and liabilities are recognized and recorded on the financial reports. Government Fund Accounting measures current financial resources while Enterprise Fund Accounting measures both current and long-term assets and liabilities.
Governmental Funds use modified accrual accounting which recognizes revenues when they become available and measurable and recognizes expenditures when liabilities are incurred. Enterprise Funds use the accrual accounting which measures economic events regardless of when cash transactions occur. This method gives a better picture of the utility's current financial condition because it combines the current cash and future inflows and outflows. For example, the Electric Department bills its customers each month. Bills may be paid in cash or by credit card. In a cash system, revenues would only be recorded when the the cash and credit payments are received. In an accrual system, the entire amount billed would be considered revenue even though some bills are paid in cash and some by credit card. The amount of cash yet to be received would be reflected in Accounts Receivable.
The Budget Committee was also concerned about depreciation. Depreciation reflects the decline in value of assets over time. For example, a truck decreases in value over time. The amount depreciated reflects the cost of replacement. The committee is concerned that the Electric Department does not have enough capital in reserve. The committee asked Jack Harding whether it was good practice to put aside funds to cover the depreciation assets. Mr. Harding agreed that it is good practice.
Government fund accounting is used when revenues come from taxes (non-exchange funds), and Enterprise Fund accounting is used for business-type activities such as those conducted by a utility. The main differences between the the two funds has to do with (1) what the funds are designed to measure, and (2) when assets and liabilities are recognized and recorded on the financial reports. Government Fund Accounting measures current financial resources while Enterprise Fund Accounting measures both current and long-term assets and liabilities.
Governmental Funds use modified accrual accounting which recognizes revenues when they become available and measurable and recognizes expenditures when liabilities are incurred. Enterprise Funds use the accrual accounting which measures economic events regardless of when cash transactions occur. This method gives a better picture of the utility's current financial condition because it combines the current cash and future inflows and outflows. For example, the Electric Department bills its customers each month. Bills may be paid in cash or by credit card. In a cash system, revenues would only be recorded when the the cash and credit payments are received. In an accrual system, the entire amount billed would be considered revenue even though some bills are paid in cash and some by credit card. The amount of cash yet to be received would be reflected in Accounts Receivable.
The Budget Committee was also concerned about depreciation. Depreciation reflects the decline in value of assets over time. For example, a truck decreases in value over time. The amount depreciated reflects the cost of replacement. The committee is concerned that the Electric Department does not have enough capital in reserve. The committee asked Jack Harding whether it was good practice to put aside funds to cover the depreciation assets. Mr. Harding agreed that it is good practice.
Friday, October 7, 2011
An Anonymous Comment on My Last Article
I received the following anonymous comment and am printing it in its entirety. Although it supports my position, I am printing it because it raises a number of issues concerning the performance of the Select Board.
Thanks for your article. Overall, the Board of Selectmen needs an attitude adjustment. I’ve been observing these meetings for some time and I’m increasingly dismayed at the negative “can’t do” attitude, the lack of respect for the citizens of Ashland and the lack of professionalism. If that seems harsh, let me cite a few examples.
1. Can’t do Attitude (and negativity).
a. A group of concerned citizens presented their research on the benefits of moving the bandstand to a location where it might be used and appreciated, rather than sitting unused and unloved in a gravel section of the ball field next to a porta-potty. The immediate reaction was “can’t do” - might cost too much, liability issues, parking problems, police patrolling problems and of course, what if……? One citizen suggested that before they reject the notion altogether (since many expressed support for the idea), perhaps they should investigate the issues before saying no. That was greeted with silence.
b. A citizen raised a concern that the newly reinstalled ramp at the beach had some potential safety issues regarding a gap through which small children might fall. Again, negative reaction. The simple response should have been to request Mark Ober to check it out. (More about this below.)
c. An individual from the Ashland Area Recreation Association (AARA) presented their ideas on building a concession stand/public restroom facility in the ball field. She began her presentation with the statement that this would be of no cost to the town, had the potential to generate income, were looking into applying for grants and only wanted the Board’s approval to continue their efforts. Again, the immediate reaction was NO – what if the roof needs replacing in 8 years, what if it needs repairs, who will monitor use, three bathrooms are too much, it sits on a right-of-way location and what if the property is sold in 10 years and the new owners…… While some concerns/questions are valid and should be answered, who would want to pursue the ideas when the board already shot it down? It took a simple suggestion from our newly appointed Director of Pubic Works to move the backstop and thus create a new possibility for location to move beyond the negativity.
d. They can’t even figure out how to install an historic bell in a location for all to enjoy.
2. Lack of respect for the Citizens of Ashland.
a. At this week’s meeting, Mr. Toth asked a question about the process for appointing the new “Director of Public Works.” He was treated with contempt and accused of “wasting” town money (as discussed in this blog article) since they felt the need to consult an attorney based on an earlier blog article. How about “Thanks for your question Mr. Toth. We have looked into it and based on our research, we believe… Did that address your issue?”
b. Sandra Coleman raised a question about the process for selecting Glenn Dion to fill the vacancy. The response to her question was, in my opinion, hostile and defensive. She had been treated worse in an earlier meeting when Janette Stewart cut off discussion about issues raised by Sandra, citing her authority to do so as Chair.
c. Item b above – the woman who raised the issue of the ramp - was first questioned as to her residency. Then was told that parents are responsible for watching their kids and it’s not the town’s problem. How about “Thanks for raising this concern. We will certainly look into it. The safety of our residents is of utmost concern.”
d. Meetings are now being held in the school library. While this is better for acoustics (no need for microphones), it is standing room only, which discourages attendance (I can only assume this is the plan).
e. Work sessions are now being held at 9 in the morning in the town hall conference room, with little or no room for observers (the meeting is open to the public). The time and location make it difficult or impossible for public attendance. Sends a loud and clear message that we are not welcome.
3. Lack of professionalism: The issues cited in the above examples speak clearly to this. In addition,
a. When questioned, they frequently defer to Paul Branscombe, saying, for example, “it was Paul’s suggestion.” I would like to remind the Board that Paul Branscombe is the Town Administrator and answers to them, not the reverse. Following his suggestions does not absolve them of responsibility.
b. I was also disappointed that the Selectmen could not find time to attend the Charette (only Dan Golden sent his apologies in advance). This event brought a little energy in the town and was well attended. It’s too bad they could not hear concerns and creative ideas and from the citizens they supposedly represent.
c. They also did not participate in the July 4th parade or the Table Top exercise. What does this say about their interest in the town?
The Board of Selectmen was elected by the citizens of the town to represent our best interests. They are answerable to the town in everything they do. I do not expect to agree with everything they do. However, I do expect that I, all of us, will be listened to with courtesy, respect and an open mind. I also expect – demand – transparency in our town government. If the present behavior and attitudes do not change, I for one, will be not only be casting my vote for someone else, I will be actively campaigning for better-qualified candidates.
Thanks for your article. Overall, the Board of Selectmen needs an attitude adjustment. I’ve been observing these meetings for some time and I’m increasingly dismayed at the negative “can’t do” attitude, the lack of respect for the citizens of Ashland and the lack of professionalism. If that seems harsh, let me cite a few examples.
1. Can’t do Attitude (and negativity).
a. A group of concerned citizens presented their research on the benefits of moving the bandstand to a location where it might be used and appreciated, rather than sitting unused and unloved in a gravel section of the ball field next to a porta-potty. The immediate reaction was “can’t do” - might cost too much, liability issues, parking problems, police patrolling problems and of course, what if……? One citizen suggested that before they reject the notion altogether (since many expressed support for the idea), perhaps they should investigate the issues before saying no. That was greeted with silence.
b. A citizen raised a concern that the newly reinstalled ramp at the beach had some potential safety issues regarding a gap through which small children might fall. Again, negative reaction. The simple response should have been to request Mark Ober to check it out. (More about this below.)
c. An individual from the Ashland Area Recreation Association (AARA) presented their ideas on building a concession stand/public restroom facility in the ball field. She began her presentation with the statement that this would be of no cost to the town, had the potential to generate income, were looking into applying for grants and only wanted the Board’s approval to continue their efforts. Again, the immediate reaction was NO – what if the roof needs replacing in 8 years, what if it needs repairs, who will monitor use, three bathrooms are too much, it sits on a right-of-way location and what if the property is sold in 10 years and the new owners…… While some concerns/questions are valid and should be answered, who would want to pursue the ideas when the board already shot it down? It took a simple suggestion from our newly appointed Director of Pubic Works to move the backstop and thus create a new possibility for location to move beyond the negativity.
d. They can’t even figure out how to install an historic bell in a location for all to enjoy.
2. Lack of respect for the Citizens of Ashland.
a. At this week’s meeting, Mr. Toth asked a question about the process for appointing the new “Director of Public Works.” He was treated with contempt and accused of “wasting” town money (as discussed in this blog article) since they felt the need to consult an attorney based on an earlier blog article. How about “Thanks for your question Mr. Toth. We have looked into it and based on our research, we believe… Did that address your issue?”
b. Sandra Coleman raised a question about the process for selecting Glenn Dion to fill the vacancy. The response to her question was, in my opinion, hostile and defensive. She had been treated worse in an earlier meeting when Janette Stewart cut off discussion about issues raised by Sandra, citing her authority to do so as Chair.
c. Item b above – the woman who raised the issue of the ramp - was first questioned as to her residency. Then was told that parents are responsible for watching their kids and it’s not the town’s problem. How about “Thanks for raising this concern. We will certainly look into it. The safety of our residents is of utmost concern.”
d. Meetings are now being held in the school library. While this is better for acoustics (no need for microphones), it is standing room only, which discourages attendance (I can only assume this is the plan).
e. Work sessions are now being held at 9 in the morning in the town hall conference room, with little or no room for observers (the meeting is open to the public). The time and location make it difficult or impossible for public attendance. Sends a loud and clear message that we are not welcome.
3. Lack of professionalism: The issues cited in the above examples speak clearly to this. In addition,
a. When questioned, they frequently defer to Paul Branscombe, saying, for example, “it was Paul’s suggestion.” I would like to remind the Board that Paul Branscombe is the Town Administrator and answers to them, not the reverse. Following his suggestions does not absolve them of responsibility.
b. I was also disappointed that the Selectmen could not find time to attend the Charette (only Dan Golden sent his apologies in advance). This event brought a little energy in the town and was well attended. It’s too bad they could not hear concerns and creative ideas and from the citizens they supposedly represent.
c. They also did not participate in the July 4th parade or the Table Top exercise. What does this say about their interest in the town?
The Board of Selectmen was elected by the citizens of the town to represent our best interests. They are answerable to the town in everything they do. I do not expect to agree with everything they do. However, I do expect that I, all of us, will be listened to with courtesy, respect and an open mind. I also expect – demand – transparency in our town government. If the present behavior and attitudes do not change, I for one, will be not only be casting my vote for someone else, I will be actively campaigning for better-qualified candidates.
Thursday, October 6, 2011
More on Being Accused of Wasting the Town's Money
I have already explained why I think I was wrongly accused of wasting the town's money. I had raised a point about the public's right to know concerning the appointment of a highway agent on the blog. I made no formal complaint. The board, however, did not appoint a highway agent; they promoted Tim Paquette to the position of Director of Public Works. I had no issue with that appointment.
Furthermore, I believe that Glenn Dion's accusation was unprofessional and highly inappropriate. Voters should never be treated in this manner for raising an issue they feel is important. A simple explanation of the board's position would have sufficed. I raised the issue in a respectful manner, but I did not receive a respectful answer. Unlike the board and the town attorney, I did not interpret the law to mean that just because the town voted to give the selectmen the authority to appoint the highway agent that also meant that we gave up our right to know how the agent was appointed. I will explain why I think the RSA is ambiguous, but for now I think that when conducting town business, we must agree to disagree, and we must agree to treat each other with respect.
I want readers to know something about my political position. I do not belong to a political party because I believe that the ideologies of the parties are limited and contradictory. I have no desire to run for political office. I don't really care who is in office as long as they do their job according to existing laws, they base their decisions on sound judgment, they represent the will of the people, and they act professionally. We can see how the board conducts it business, and how they have treated the townspeople at meetings, but we also have a right to know how and why they make decisions.
I believe that transparency in government and business is fundamental to living in a free society. If voters know how and why officials make decisions, they can make more informed decisions in the voting booth. We don't have real freedom of choice when we do not know what the actual choices are. We have our best opportunity for transparent government at the local level where decisions affect our lives more directly than those made at higher levels. The Select Board should carry out the will of the voters, and in doing so, they should listen and carefully evaluate what voters have to say. This, however, is not always of true of the current board.
Citizens have a responsibility to express their views on public issues. I have tried to be thoughtful and respectful in expressing my opinions. When I have been wrong, I have corrected my errors and apologized as readers of the blog and members of the Select Board know. I also publish the opinions of others on the blog so that we can have an honest and open discussion of the issues, something that is vital to the functioning of our government.
That said, it may be more clear why I believed the appointment of the highway agent should be done in a public session. This issue may come up again if it is determined that the town never established the position of Director of Public Works and has to reappoint Tim Paquette. RSA 231:62 says that voters may authorize the board to appoint an agent, but it does not specifically say that this means that the voters relinquish their right to know how and why the decision was made. The board and town attorney disagreed, which is fine. But, I believe I raised a valid point. Here's why.
The board's argument hinges on whether the road agent in our town is a hired or an elected position. A hired position is not subject to the right to know laws, an elected position is. I believe the highway agent still must be considered an elected position, and I base this on the discussion of the position of Road Agent in "Knowing the Territory" by the New Hampshire Local Government Center (LGC). The board said that the town voted to authorize the board to appoint a road agent in 1976. They also said that they appointed Mark Ober Road Agent and did not need to renew his appointment. However, the LGC says,"The position can be appointed by the selectmen, if this is authorized by a town meeting vote, also subject to expansion to a two- or three-year term." If what the board said about Mark Ober's appointment is true, the town would have had to reappoint Mark Ober on a yearly basis unless the town voted to expand the appointment to two or three years.
The LGC goes on to say, "In addition, the town meeting can authorize the selectmen to appoint an 'expert highway agent" under RSA 231:64. Although the definition of 'expert' has never been clarified, the difference between an appointed agent and and expert agent is, most likely, that an expert agent has no fixed term of office, making the expert agent an employee or contractor hired by the selectmen." Mark Ober certainly fits the description of "expert highway agent." But, according to the LGC, the town would have had to have voted to authorize the selectmen to appoint an "expert highway agent." According to what the selectmen said at the meeting, the town authorized the board to appoint a "road agent." It may be better to leave this issue alone. What is important to my argument is the distinction made between an appointed highway agent and a hired expert highway agent. The first is an elected position that voters may authorize the select board to fill, and the second is a hired position. I believe that according to the right to know laws, the appointment should be done in a public session, but hiring can be done in a non-public session.
I gave my opinion a great deal of research and thought, and I believe I stated it in a responsible manner. I also believe the case is debatable given that the LGC says that the term "expert highway has never really been defined." I also recognize that the LGC is not the final authority. Given my political position on transparency, I came down on the side of the public's right know. The board and the town attorney did not. Despite this disagreement, I believe I should have been treated with respect and my position given a fair hearing by the board rather than being falsely accused of wasting the town's money in a public meeting.
The town is facing serious financial problems and the budget is likely to be very contentious given the state of the economy. We need a board that can deal with difficult issues in a calm and respectful manner. They need to be able to listen to public concerns and consider opposing points of view respectfully and thoughtfully. We need to insist that they act professionally.
Furthermore, I believe that Glenn Dion's accusation was unprofessional and highly inappropriate. Voters should never be treated in this manner for raising an issue they feel is important. A simple explanation of the board's position would have sufficed. I raised the issue in a respectful manner, but I did not receive a respectful answer. Unlike the board and the town attorney, I did not interpret the law to mean that just because the town voted to give the selectmen the authority to appoint the highway agent that also meant that we gave up our right to know how the agent was appointed. I will explain why I think the RSA is ambiguous, but for now I think that when conducting town business, we must agree to disagree, and we must agree to treat each other with respect.
I want readers to know something about my political position. I do not belong to a political party because I believe that the ideologies of the parties are limited and contradictory. I have no desire to run for political office. I don't really care who is in office as long as they do their job according to existing laws, they base their decisions on sound judgment, they represent the will of the people, and they act professionally. We can see how the board conducts it business, and how they have treated the townspeople at meetings, but we also have a right to know how and why they make decisions.
I believe that transparency in government and business is fundamental to living in a free society. If voters know how and why officials make decisions, they can make more informed decisions in the voting booth. We don't have real freedom of choice when we do not know what the actual choices are. We have our best opportunity for transparent government at the local level where decisions affect our lives more directly than those made at higher levels. The Select Board should carry out the will of the voters, and in doing so, they should listen and carefully evaluate what voters have to say. This, however, is not always of true of the current board.
Citizens have a responsibility to express their views on public issues. I have tried to be thoughtful and respectful in expressing my opinions. When I have been wrong, I have corrected my errors and apologized as readers of the blog and members of the Select Board know. I also publish the opinions of others on the blog so that we can have an honest and open discussion of the issues, something that is vital to the functioning of our government.
That said, it may be more clear why I believed the appointment of the highway agent should be done in a public session. This issue may come up again if it is determined that the town never established the position of Director of Public Works and has to reappoint Tim Paquette. RSA 231:62 says that voters may authorize the board to appoint an agent, but it does not specifically say that this means that the voters relinquish their right to know how and why the decision was made. The board and town attorney disagreed, which is fine. But, I believe I raised a valid point. Here's why.
The board's argument hinges on whether the road agent in our town is a hired or an elected position. A hired position is not subject to the right to know laws, an elected position is. I believe the highway agent still must be considered an elected position, and I base this on the discussion of the position of Road Agent in "Knowing the Territory" by the New Hampshire Local Government Center (LGC). The board said that the town voted to authorize the board to appoint a road agent in 1976. They also said that they appointed Mark Ober Road Agent and did not need to renew his appointment. However, the LGC says,"The position can be appointed by the selectmen, if this is authorized by a town meeting vote, also subject to expansion to a two- or three-year term." If what the board said about Mark Ober's appointment is true, the town would have had to reappoint Mark Ober on a yearly basis unless the town voted to expand the appointment to two or three years.
The LGC goes on to say, "In addition, the town meeting can authorize the selectmen to appoint an 'expert highway agent" under RSA 231:64. Although the definition of 'expert' has never been clarified, the difference between an appointed agent and and expert agent is, most likely, that an expert agent has no fixed term of office, making the expert agent an employee or contractor hired by the selectmen." Mark Ober certainly fits the description of "expert highway agent." But, according to the LGC, the town would have had to have voted to authorize the selectmen to appoint an "expert highway agent." According to what the selectmen said at the meeting, the town authorized the board to appoint a "road agent." It may be better to leave this issue alone. What is important to my argument is the distinction made between an appointed highway agent and a hired expert highway agent. The first is an elected position that voters may authorize the select board to fill, and the second is a hired position. I believe that according to the right to know laws, the appointment should be done in a public session, but hiring can be done in a non-public session.
I gave my opinion a great deal of research and thought, and I believe I stated it in a responsible manner. I also believe the case is debatable given that the LGC says that the term "expert highway has never really been defined." I also recognize that the LGC is not the final authority. Given my political position on transparency, I came down on the side of the public's right know. The board and the town attorney did not. Despite this disagreement, I believe I should have been treated with respect and my position given a fair hearing by the board rather than being falsely accused of wasting the town's money in a public meeting.
The town is facing serious financial problems and the budget is likely to be very contentious given the state of the economy. We need a board that can deal with difficult issues in a calm and respectful manner. They need to be able to listen to public concerns and consider opposing points of view respectfully and thoughtfully. We need to insist that they act professionally.
Tuesday, October 4, 2011
Still More on the Highway Agent/Director of Public Works Issue
At last night's Select Board Meeting Glenn Dion accused me of wasting the town's money because the board consulted the town's attorney in response to the blog articles I have written on the process of selecting the highway agent. I made no formal complaint or formal charges. I stated my opinion in a blog article as I have a right to do. I questioned the process. The board made the decision to spend the money for reasons they did not explain. As far as I am concerned, there was no need for them to do so unless the they unsure of the proper procedure themselves.
My issue was that the position of highway agent is an elected position. The town voted to give the board authority to appoint a highway agent in 1976. My contention is that the position is a political appointment made directly or by the authority of the voters; therefore, deliberations concerning the position should be done in a public session. The board went into a non-public session to discuss "personnel issues" and then went back into a public session where they held a vote. Had they been more specific about the purpose of the non-public session, many of us would have stayed to hear the results and ask questions about the process.
The town attorney disagreed with me saying that the position of highway agent is not an elected position because of the 1976 vote, which is true. Apparently, this also means we don't have a right to know how the board made their decision. However, this should make us wary in the future about giving up our voting rights along with our right to know. We might want to take those rights back at some time in the future.
The whole point is moot, however, because the board did not appoint a highway agent; they hired a Director of Public Works. This raises questions about why the board thought they needed to consult their attorney since my main concern had to do with the appointment of a highway agent. In my mind, "appointing" a Highway Agent is not the same as "hiring" a Director of Public Works or "promoting someone to that position. RSA 231:62 says that "each town shall elect by ballot, or by major vote authorize the selectmen to appoint, one or more highway agents." The RSA also describes the agent's duties and responsibilities. There is no RSA that I am aware of of deals with a position called Director of Public Works or says how that position shall be filled. In the first case, the board is acting with the authorization of the voters, which to me means that voters have a right to know how the selection is made. The entire process should be done in a public session. The only reason for holding a non-public session would be if the board felt they had to discuss information that would be damaging to one of the candidates. In the second case, the board is simply hiring a person for a job that is not defined by RSA. I would agree that the process they followed for hiring a Director of Public Works was appropriate.
Also at the meeting, Sandra Coleman brought up the subject of whether Mark Ober's title had ever been changed from Highway Agent to Director of Public Works. She said that she went through the Select Board minutes and could only find where the board changed the title of the department from the Highway Department to the Public Works Department. No one on the board or at the meeting knew the answer to the question. Is there an official Director of Public Works position? If so, when was it created, and what is the job description? We also might ask, can the board do away with the position of Highway Agent since that position is provided for by RSA?
I would like to remind the members of the board that this is a blog article not a formal complaint. I am stating my opinion about the process, not questioning their judgment about the selection. My concern is with the rights of voters and the voter's right to know.
My issue was that the position of highway agent is an elected position. The town voted to give the board authority to appoint a highway agent in 1976. My contention is that the position is a political appointment made directly or by the authority of the voters; therefore, deliberations concerning the position should be done in a public session. The board went into a non-public session to discuss "personnel issues" and then went back into a public session where they held a vote. Had they been more specific about the purpose of the non-public session, many of us would have stayed to hear the results and ask questions about the process.
The town attorney disagreed with me saying that the position of highway agent is not an elected position because of the 1976 vote, which is true. Apparently, this also means we don't have a right to know how the board made their decision. However, this should make us wary in the future about giving up our voting rights along with our right to know. We might want to take those rights back at some time in the future.
The whole point is moot, however, because the board did not appoint a highway agent; they hired a Director of Public Works. This raises questions about why the board thought they needed to consult their attorney since my main concern had to do with the appointment of a highway agent. In my mind, "appointing" a Highway Agent is not the same as "hiring" a Director of Public Works or "promoting someone to that position. RSA 231:62 says that "each town shall elect by ballot, or by major vote authorize the selectmen to appoint, one or more highway agents." The RSA also describes the agent's duties and responsibilities. There is no RSA that I am aware of of deals with a position called Director of Public Works or says how that position shall be filled. In the first case, the board is acting with the authorization of the voters, which to me means that voters have a right to know how the selection is made. The entire process should be done in a public session. The only reason for holding a non-public session would be if the board felt they had to discuss information that would be damaging to one of the candidates. In the second case, the board is simply hiring a person for a job that is not defined by RSA. I would agree that the process they followed for hiring a Director of Public Works was appropriate.
Also at the meeting, Sandra Coleman brought up the subject of whether Mark Ober's title had ever been changed from Highway Agent to Director of Public Works. She said that she went through the Select Board minutes and could only find where the board changed the title of the department from the Highway Department to the Public Works Department. No one on the board or at the meeting knew the answer to the question. Is there an official Director of Public Works position? If so, when was it created, and what is the job description? We also might ask, can the board do away with the position of Highway Agent since that position is provided for by RSA?
I would like to remind the members of the board that this is a blog article not a formal complaint. I am stating my opinion about the process, not questioning their judgment about the selection. My concern is with the rights of voters and the voter's right to know.
Monday, October 3, 2011
More on The Issue of the Highway Agent
We have been having some problems with getting comments from people. Paul Branscombe called and said he sent a response to the article on the promotion of the Highway Agent, but we have not received it yet. I wanted to post the basic response prior to the Select Board Meeting.
Paul said that at a Town Meeting in 1976, the town voted to authorize the Select Board to appoint the Highway Agent. He said that the use of the word "promote" in the Town Bulletin was incorrect. The Board appointed Tim Paquette as Public Works Director. (We need to see the minutes of the meeting to get the exact wording.)
My understanding is that the Director of Public Works is a hired position, and Highway Agent is an elected position. This should mean that the Select Board cannot combine the two positions if in doing so it does away with an elected position. According to RSA 321:62
"Unless the town votes to establish a board of public works commissioners under RSA 38-C to perform the duties of highway agents, at the annual meeting, or less often if a town has so provided pursuant to RSA 231:62-a or 231:62-b, each town shall elect by ballot, or by major vote authorize the selectmen to appoint, one or more highway agents."
Since Highway Agent is an elected position, the appointment must take place in a public session according to General Kelly Ayotte's Memorandum, July 15, 2009, interviews and deliberations on filling a vacancy in an elected office must occur in public session.
Why is this important? The Select Board takes the place of voters when making appointments to elected position. It is a public trust. The Board must interview and deliberate in a pubic session so that the public is aware of the appointee's background and qualifications, and the public is aware of how the board came to its decision.
Paul said that at a Town Meeting in 1976, the town voted to authorize the Select Board to appoint the Highway Agent. He said that the use of the word "promote" in the Town Bulletin was incorrect. The Board appointed Tim Paquette as Public Works Director. (We need to see the minutes of the meeting to get the exact wording.)
My understanding is that the Director of Public Works is a hired position, and Highway Agent is an elected position. This should mean that the Select Board cannot combine the two positions if in doing so it does away with an elected position. According to RSA 321:62
"Unless the town votes to establish a board of public works commissioners under RSA 38-C to perform the duties of highway agents, at the annual meeting, or less often if a town has so provided pursuant to RSA 231:62-a or 231:62-b, each town shall elect by ballot, or by major vote authorize the selectmen to appoint, one or more highway agents."
Since Highway Agent is an elected position, the appointment must take place in a public session according to General Kelly Ayotte's Memorandum, July 15, 2009, interviews and deliberations on filling a vacancy in an elected office must occur in public session.
Why is this important? The Select Board takes the place of voters when making appointments to elected position. It is a public trust. The Board must interview and deliberate in a pubic session so that the public is aware of the appointee's background and qualifications, and the public is aware of how the board came to its decision.
Sunday, October 2, 2011
Lambert vs. Belknap County
Here is the link to Lambert vs. Belknap County for those who are interested.
An Important Budget Committee Meeting On October 6
The Budget Committee will be meeting on Thursday, October 6 in the Elementary School Library at 7:00 to discuss the Utility budgets. At this meeting the committee will meet with the Electric Department's auditor, Jack Harding. The purpose of the meeting is to discuss the Electric Department's financial reporting and accounting practices. At their last meeting, the Budget Committee questioned the way in which the department accounts for its revenues and expenses, and the Electric Department responded that they follow the recommendations of their auditor. Ultimately, what is important to the townspeople is that we all have a clear understanding of Electric Department's finances. The same holds true of the other departments in town as well. While the utilities have a different financial situation than other town departments, all departments should be following the same accounting practices.
Saturday, October 1, 2011
Can the Select Promote Someone to the Position of Highway Agent?
We believe the answer to that question is, no. According to the Town Bulletin at the last Select Board Meeting, "It was announced that Tim Paquette has been promoted to the position of Public Works Director effective November 1, 2011." Earlier this year, the board combined the position of Highway agent and Public Works Director. The problem with this action, at least according to RSA 231:62 (See RSA 231:61 below) is that the Highway Agent is an elected position, and the Public Works Director position is not. This would indicate that the board acted correctly in promoting Tim Paquette to the position of director, but Tim cannot be the Highway Agent unless he is elected or appointed to fill the vacancy. Since Highway Agent is an elected position, the appointment must be done in a public session.
Section 231:62
231:62 Highway Agents. – Unless the town votes to establish a board of public works commissioners under RSA 38-C to perform the duties of highway agents, at the annual meeting, or less often if a town has so provided pursuant to RSA 231:62-a or 231:62-b, each town shall elect by ballot, or by major vote authorize the selectmen to appoint, one or more highway agents, who, under the direction of the selectmen, shall have charge of the construction, maintenance, and repair of all town highways and bridges and the maintenance and repair of all sidewalks within the town..."
231:62 Highway Agents. – Unless the town votes to establish a board of public works commissioners under RSA 38-C to perform the duties of highway agents, at the annual meeting, or less often if a town has so provided pursuant to RSA 231:62-a or 231:62-b, each town shall elect by ballot, or by major vote authorize the selectmen to appoint, one or more highway agents, who, under the direction of the selectmen, shall have charge of the construction, maintenance, and repair of all town highways and bridges and the maintenance and repair of all sidewalks within the town..."
Thursday, September 29, 2011
Was Glenn Dion Appointed Properly
We received the following article by Sandra Coleman and have posted the article without correction.
What was the process by which the Board of Selectmen, Chairman
Stewart and Dan Golden, appointed Glenn Dion to the position of Selectman
vacated by the resignation of Dennis Potter?
In her Memorandum, July 15, 2009, Attorney General Kelly Ayotte stated: in
hiring of any person as a public employee, RSA 91-A:3,II b, note: filling a
vacancy for an elected or appointed official is an 'appointment' and not the
hiring of a public employee. Interviews and deliberations on filling a vacancy
in an elected office must occur in public session.
Town Administrator, Paul Branscombe, brought this Memorandum to the attention of
the Water ant Sewer Commissioners at their meeting on August 3, 2011. It
compelled the Commissioners to hold a public meeting to deliberate the
qualifications of each candidate for the position of Commissioner.
It is apparent Mr. Branscombe is aware of Kelly Ayotte's Memorandum. Did Mr.
Branscombe bring this Memorandum to the attention of Chairman Stewart and Dan
Golden? If he did not, why? If he did, why did the Board of Selecten ignore
this Memorandum from the Attorney General? Did the Board of Selecten violate
the Right-to-Know law?
Kelly Ayotte, now US Senator from New Hampshire, strongly recommended "all
public officials learn their responsibilities under the Right-to-Know law".
As I have stated, and it has been stated before me by others, "the public's
right to know what its government is doing is a fundamental part of New
Hampshire's democracy".
What was the process by which the Board of Selectmen, Chairman
Stewart and Dan Golden, appointed Glenn Dion to the position of Selectman
vacated by the resignation of Dennis Potter?
In her Memorandum, July 15, 2009, Attorney General Kelly Ayotte stated: in
hiring of any person as a public employee, RSA 91-A:3,II b, note: filling a
vacancy for an elected or appointed official is an 'appointment' and not the
hiring of a public employee. Interviews and deliberations on filling a vacancy
in an elected office must occur in public session.
Town Administrator, Paul Branscombe, brought this Memorandum to the attention of
the Water ant Sewer Commissioners at their meeting on August 3, 2011. It
compelled the Commissioners to hold a public meeting to deliberate the
qualifications of each candidate for the position of Commissioner.
It is apparent Mr. Branscombe is aware of Kelly Ayotte's Memorandum. Did Mr.
Branscombe bring this Memorandum to the attention of Chairman Stewart and Dan
Golden? If he did not, why? If he did, why did the Board of Selecten ignore
this Memorandum from the Attorney General? Did the Board of Selecten violate
the Right-to-Know law?
Kelly Ayotte, now US Senator from New Hampshire, strongly recommended "all
public officials learn their responsibilities under the Right-to-Know law".
As I have stated, and it has been stated before me by others, "the public's
right to know what its government is doing is a fundamental part of New
Hampshire's democracy".
Monday, September 26, 2011
The Town Beach
At the last Select Board Meeting Paul Branscombe reported that Parks and Recreation has lost $29,000 operating the town beach over the last four years. Paul asked the board whether they want to consider curtailing the life guards and gate keepers and making the beach swim at your own risk to save money. Budget Committee Co-chair, David Reull pointed out that if we consider the beach as part of the camp ground, the operation makes money. A key question, however, is whether the department makes money, breaks even, or loses money as a whole.
Given the current budget situation, we feel strongly that the town cannot afford to lose that much money operating the beach. Although we think Parks and Recreation plays an important role in maintaining the quality of life in the town, we also believe the department as a whole should be at least break even on the programs it provides for the town.
Given the current budget situation, we feel strongly that the town cannot afford to lose that much money operating the beach. Although we think Parks and Recreation plays an important role in maintaining the quality of life in the town, we also believe the department as a whole should be at least break even on the programs it provides for the town.
Thursday, September 15, 2011
Town Bulletin
We received this article from an anonymous source.
I believe the Town Bulletin is an excellent way to disseminate information to the
people of Ashland, particularly those unable to regularly attend various Board
meetings. It has been a great addition to our town informational process.
I do object, though, to the author of the Town Bulletin expressing his or her
opinion, rather than merely stating the facts. The particular opinion I refer
to is "Both utility departments need to get their finances in order and plan for
the future". While that may be his opinion, I don't think the author should be
expressing what various departments "need" to do. It's rather obvious all
departments should plan for the future.
I believe the Town Bulletin is an excellent way to disseminate information to the
people of Ashland, particularly those unable to regularly attend various Board
meetings. It has been a great addition to our town informational process.
I do object, though, to the author of the Town Bulletin expressing his or her
opinion, rather than merely stating the facts. The particular opinion I refer
to is "Both utility departments need to get their finances in order and plan for
the future". While that may be his opinion, I don't think the author should be
expressing what various departments "need" to do. It's rather obvious all
departments should plan for the future.
Tuesday, September 13, 2011
Thursday's Budget Committee Meeting
The Budget Committee meet with the Genesis Mental Health Services, the Electric Department, Public Works, and the Water ans Sewer Department. They also addressed a request that the committee provide more detailed information in their minutes.
Genesis Mental Health Services
Genesis Mental Health Services asked that $2,239.00 be put in the budget to cover mental services provided to the town. Genesis treated 85 patents from the town last year, 11 of whom experienced psychiatric crisis. The money covers part of the deficit in their Emergency Services Department. All of the other towns in their service region contribute to help defray the cost of services.
Electric Department
The Budget Committee voted to contact the Vermont Public Power Supply authority VPPSA directly about the confidentiality of the master power supply contract. The Electric Department agreed to provide the contract to the Budget Committee if VPSSA approves. The Electric Department offered to have their auditor speak with the committee to discuss the details of the reports at a meeting tentatively scheduled for October 6 and 7:00 PM in the elementary school library.
Public Works
The Public Works Department reported that the cost of fuel is a concern at this point, and that they are likely to exceed their budget for vehicle and equipment maintenance. The department has been working on a long term capital improvement plan and showed the committee a draft of the plan. The question of replacing Mark Ober's position was raised. The Select Board has delayed advertising for the position until they can determine an effective start date. They are planning on discussing the matter further at Monday's work session. The town is facing overages in several areas, and a portion of the Public Works Department Head's salary line will go to sick leave and vacation buy out. The committee discussed budgeting for buy outs. Despite budget constraints, it does not seem wise to go into the winter months without a Public Works Department Head.
Water and Sewer
The Water and Sewer Department reported that they have initiated a plan to incrementally raise water rates over the next three years beginning in November 2011. The plan is designed to return the water side to profitability. They also have placed $300,000 in a capital reserve account for cleaning the lagoons and other long term sewer expenses.
Genesis Mental Health Services
Genesis Mental Health Services asked that $2,239.00 be put in the budget to cover mental services provided to the town. Genesis treated 85 patents from the town last year, 11 of whom experienced psychiatric crisis. The money covers part of the deficit in their Emergency Services Department. All of the other towns in their service region contribute to help defray the cost of services.
Electric Department
The Budget Committee voted to contact the Vermont Public Power Supply authority VPPSA directly about the confidentiality of the master power supply contract. The Electric Department agreed to provide the contract to the Budget Committee if VPSSA approves. The Electric Department offered to have their auditor speak with the committee to discuss the details of the reports at a meeting tentatively scheduled for October 6 and 7:00 PM in the elementary school library.
Public Works
The Public Works Department reported that the cost of fuel is a concern at this point, and that they are likely to exceed their budget for vehicle and equipment maintenance. The department has been working on a long term capital improvement plan and showed the committee a draft of the plan. The question of replacing Mark Ober's position was raised. The Select Board has delayed advertising for the position until they can determine an effective start date. They are planning on discussing the matter further at Monday's work session. The town is facing overages in several areas, and a portion of the Public Works Department Head's salary line will go to sick leave and vacation buy out. The committee discussed budgeting for buy outs. Despite budget constraints, it does not seem wise to go into the winter months without a Public Works Department Head.
Water and Sewer
The Water and Sewer Department reported that they have initiated a plan to incrementally raise water rates over the next three years beginning in November 2011. The plan is designed to return the water side to profitability. They also have placed $300,000 in a capital reserve account for cleaning the lagoons and other long term sewer expenses.
Wednesday, September 7, 2011
About Anonymous Postings
I had a question about why I accept anonymous postings for the Blog last night. My answer is simply that the coalition wants to encourage discussion of issues that are important to people in the town. Our focus is on ideas and opinions rather than personalities. Our policy is to post all submissions unless they are defamatory. Readers can judge the submissions for themselves, and they can post responses. Anonymous articles carry a different weight than signed articles that is why I make sure to identify them as anonymous when I post them.
Important Meetings This Week
There are two especially important meetings this week that are of special concern to us all: The first is the Budget Committee meeting on Thursday, September 8 at 6:00 in the Elementary School Library, and the Joint Loss Committee meeting on Friday at 10:00 at the Town Hall.
The Budget Committee will be reviewing key issues resulting from the Electric
Department review held on August 6, as well as meeting with the Public Works
Department, and meeting with the Water and Sewer Department. At the last
meeting, the Budget Committee questioned the Electric Department about its
accounting practices. Also at that meeting, the Electric Commissioners denied
Budget Committee's request to review the Master Power Supply Agreement. The department has given the committee the details of the new 6-year agreement. It is important that Committee have all of the financial information and that it understands the terms of the agreements to in order to prepare the budget. We need to have the same information to vote on the budget.
There will also be a meeting of the Joint Loss Committee* on Friday, September 9 at 10:00 in the upstairs Conference Room at the town Hall. The committee is responsible for safety and will be looking into the accident involving the Electric Department digger-derek truck that occurred two weeks ago. We need to be assured that the department is following proper safety procedures, that employees have proper training, and that proper corrective action has been taken. We should also be concerned about the cost of replacing the truck, where the money is going to come from in the department budget, and how it will be accounted for.
*The Joint Loss Committee is listed on the Town's Website, but there is no information about the committee or its members. I do not know the specific duties and responsibilities of the committee.
The Budget Committee will be reviewing key issues resulting from the Electric
Department review held on August 6, as well as meeting with the Public Works
Department, and meeting with the Water and Sewer Department. At the last
meeting, the Budget Committee questioned the Electric Department about its
accounting practices. Also at that meeting, the Electric Commissioners denied
Budget Committee's request to review the Master Power Supply Agreement. The department has given the committee the details of the new 6-year agreement. It is important that Committee have all of the financial information and that it understands the terms of the agreements to in order to prepare the budget. We need to have the same information to vote on the budget.
There will also be a meeting of the Joint Loss Committee* on Friday, September 9 at 10:00 in the upstairs Conference Room at the town Hall. The committee is responsible for safety and will be looking into the accident involving the Electric Department digger-derek truck that occurred two weeks ago. We need to be assured that the department is following proper safety procedures, that employees have proper training, and that proper corrective action has been taken. We should also be concerned about the cost of replacing the truck, where the money is going to come from in the department budget, and how it will be accounted for.
*The Joint Loss Committee is listed on the Town's Website, but there is no information about the committee or its members. I do not know the specific duties and responsibilities of the committee.
Saturday, September 3, 2011
More Positive Signs: The New Ashland Website
The Ashland Website 2.0 is now available for viewing. The site features a new Home Page, improved navigation, and links to social networking sites. The Home Page has been completely redesigned around a picture of the Squam River taken from the Memorial Park. The design creates a feeling of openness and accessibility, and the balance of warm and cool colors - sky blue, gold, rust, and black - makes the page inviting and easy to to read. It is important to note that the entire site design has been completed. Much information remains to be added or updated.
Navigation has been improved dramatically. There is a horizontal, black navigation bar near the top of the page that contains the main menus: Home, Living, Visiting, Business, Town Government, and and A-Z advances search function. Clicking on one of these opens a drop down menu of choices. Under Business, for example, you will find two sub menus: Ashland Business and Community Organization. Moving the mouse over Ashland Business, you will see a cascading menu of The Cheney House Bed and Breakfast, The Common Man Restaurant, Mountain Laurel Florists, and Submit Your Business. This navigation system makes it possible to get directly to the information from the main menu in one or two mouse clicks. Navigating to information on the old website could take up to 5 clicks, and the menus were not always easy to follow.
Another nice feature of the new site is that most information about the town loads onto the home page. For example, if you click on Town Government and choose the Board of Selectmen, the information loads on the Home Page rather than in a new window. This means that the information in the top (header)and bottom (footer) of the page remains the same. In addition, the complete menu for Town Government appears on the left side of the page. If you click on the Cheney House Bed and Breakfast, however, you will be redirected to their website. The web designers might consider having the town website remain open while the Cheney House website opens in a new window.
At the bottom of the Home Page there is a relatively new navigation tool called a tag cloud. A tag cloud is a group of keywords and tags used in the site that appear in a cluster that moves in response to the mouse. Unlike the main menu, the items are not listed in a particular order but appear to rotate and swirl on the screen. Using the tag cloud may be a faster way to navigate the site for some users.
As mentioned above, the site has not been completed. Ashland Website 2.0 is the framework for the site. One of the main problems with the existing website is that much of the information is out of date. The town will need to add new information and keep that information updated, which is no small task. In keeping with the theme of transparency, the town needs to post all public information so that it is readily available to the townspeople. We support developing a searchable data base of public records beginning with current information but eventually including historical records.
We would like to thank Paul Branscombe, who is largely responsible for the project, as well as the people in the town who contributed ideas. Special thanks to Glen Smith and Keith, an intern from Plymouth State University, who did the hard work of developing the site.
Navigation has been improved dramatically. There is a horizontal, black navigation bar near the top of the page that contains the main menus: Home, Living, Visiting, Business, Town Government, and and A-Z advances search function. Clicking on one of these opens a drop down menu of choices. Under Business, for example, you will find two sub menus: Ashland Business and Community Organization. Moving the mouse over Ashland Business, you will see a cascading menu of The Cheney House Bed and Breakfast, The Common Man Restaurant, Mountain Laurel Florists, and Submit Your Business. This navigation system makes it possible to get directly to the information from the main menu in one or two mouse clicks. Navigating to information on the old website could take up to 5 clicks, and the menus were not always easy to follow.
Another nice feature of the new site is that most information about the town loads onto the home page. For example, if you click on Town Government and choose the Board of Selectmen, the information loads on the Home Page rather than in a new window. This means that the information in the top (header)and bottom (footer) of the page remains the same. In addition, the complete menu for Town Government appears on the left side of the page. If you click on the Cheney House Bed and Breakfast, however, you will be redirected to their website. The web designers might consider having the town website remain open while the Cheney House website opens in a new window.
At the bottom of the Home Page there is a relatively new navigation tool called a tag cloud. A tag cloud is a group of keywords and tags used in the site that appear in a cluster that moves in response to the mouse. Unlike the main menu, the items are not listed in a particular order but appear to rotate and swirl on the screen. Using the tag cloud may be a faster way to navigate the site for some users.
As mentioned above, the site has not been completed. Ashland Website 2.0 is the framework for the site. One of the main problems with the existing website is that much of the information is out of date. The town will need to add new information and keep that information updated, which is no small task. In keeping with the theme of transparency, the town needs to post all public information so that it is readily available to the townspeople. We support developing a searchable data base of public records beginning with current information but eventually including historical records.
We would like to thank Paul Branscombe, who is largely responsible for the project, as well as the people in the town who contributed ideas. Special thanks to Glen Smith and Keith, an intern from Plymouth State University, who did the hard work of developing the site.
Wednesday, August 31, 2011
Positive Signs
I have been focusing on problem areas in town in the Blog, but there are a number of positive things taking place. It seems clear that the town needs to get it finances in order, plan for the future, and attract sustainable economic development if we are to maintain the essential character of the town and our rural lifestyle. It will take combined and coordinated effort by the town government, the utilities, and the townspeople to achieve these goals, but there are signs that we are beginning to move in that direction.
I have already written about the Water and Sewer Department's plan to raise its rates to cover its short-term and long-term operating expenses. While no one wants to see rates increased, the department must cover its expenses in order to continue to operate. The department is also looking at ways to increase its dumping revenues, and is looking at the possibility of building a receiving station for sustainable long-term growth.
It appears that the Electric Department's new contract will keep the rates at their current level while improving the department's finances. Since this is a long term contract, it is important that the department explain the conditions of the contract with the townspeople as well as get an accurate accounting of the department's finances. It is important to point out the Electric Department's strengths. We did not lose power during the hurricane, and we have rarely lost power during major storms that have crippled towns and states around us.
Plan New Hampshire completed a design charrette and will have a final report for us later this fall. The report will contain ideas about improving the downtown, lower village, and river front, including ways to attract economic development, change the traffic flow, increase parking, increase the size of Memorial park, make better use of use of the mills, historical artifacts, and buildings.
The Budget Committee met with the Planning Board to discuss developing a capital improvement program (CIP). Voters gave the Planning Board the authority to develop a CIP in 1984. A CIP is a planning document that establishes the town's long-term capital needs, estimates the costs, and establishes priorities for purchasing capital equipment, improving facilities, and repairing roads. The object of a capital improvement program is to establish long-term savings accounts for for these expenditures to help pay for them or at least offset their cost. Voters have the final say in approving funds for capital improvements, but the CIP will help both government officials and voters make more informed decisions. An effective capital improvement program takes several years to develop, but we need to begin the process now. Town Administrator, Paul Branscombe, is looking at long-term capital needs with the town department heads, and the budget committee is also looking to include capital improvements in this year's budget.
Much work needs to be done in all of the areas mentioned above. We can help by staying informed, especially about current and future finances. Like many of us, the town has been focused on meeting current obligations but has not put away enough money to meet future expenses. It is very likely that we will have to borrow to cover large capital expenses, at least over the next few years. But, we might begin to think of the cost of operating the town as a combination of current and future expenses. Saving for capital improvements will help stabilize the tax rate, make it easier for us to get grants and loans, and make the town more attractive to sustainable economic development. Economic development can help to reduce taxes in the long term.
I have already written about the Water and Sewer Department's plan to raise its rates to cover its short-term and long-term operating expenses. While no one wants to see rates increased, the department must cover its expenses in order to continue to operate. The department is also looking at ways to increase its dumping revenues, and is looking at the possibility of building a receiving station for sustainable long-term growth.
It appears that the Electric Department's new contract will keep the rates at their current level while improving the department's finances. Since this is a long term contract, it is important that the department explain the conditions of the contract with the townspeople as well as get an accurate accounting of the department's finances. It is important to point out the Electric Department's strengths. We did not lose power during the hurricane, and we have rarely lost power during major storms that have crippled towns and states around us.
Plan New Hampshire completed a design charrette and will have a final report for us later this fall. The report will contain ideas about improving the downtown, lower village, and river front, including ways to attract economic development, change the traffic flow, increase parking, increase the size of Memorial park, make better use of use of the mills, historical artifacts, and buildings.
The Budget Committee met with the Planning Board to discuss developing a capital improvement program (CIP). Voters gave the Planning Board the authority to develop a CIP in 1984. A CIP is a planning document that establishes the town's long-term capital needs, estimates the costs, and establishes priorities for purchasing capital equipment, improving facilities, and repairing roads. The object of a capital improvement program is to establish long-term savings accounts for for these expenditures to help pay for them or at least offset their cost. Voters have the final say in approving funds for capital improvements, but the CIP will help both government officials and voters make more informed decisions. An effective capital improvement program takes several years to develop, but we need to begin the process now. Town Administrator, Paul Branscombe, is looking at long-term capital needs with the town department heads, and the budget committee is also looking to include capital improvements in this year's budget.
Much work needs to be done in all of the areas mentioned above. We can help by staying informed, especially about current and future finances. Like many of us, the town has been focused on meeting current obligations but has not put away enough money to meet future expenses. It is very likely that we will have to borrow to cover large capital expenses, at least over the next few years. But, we might begin to think of the cost of operating the town as a combination of current and future expenses. Saving for capital improvements will help stabilize the tax rate, make it easier for us to get grants and loans, and make the town more attractive to sustainable economic development. Economic development can help to reduce taxes in the long term.
Wednesday, August 24, 2011
Questions from the Budget Committee Meeting Part II: Accounting Practices
One important issue that emerged at the last Budget Committee meeting has to do with accounting systems and practices. The Budget Committee asked the Electric Department how it was accounting for income and expenses. The answers to these questions were not always clear or definitive. However, my understanding is that the department reports most income as all revenues that it has billed for rather than revenues it has actually received, and reports expenses as the bills it has paid rather the bills it has received. This can be a problem because the financial reports can show that there is more income than there actually is.
How can this happen? Consider a simple hypothetical example. The department buys electricity and sells it to another town. If the department buys the electricity for $80,000 and sells it for $100,000, the income would be $20,000 (Income = Sale Price - Cost).
Say, however, at the time of generating the financial report, the department had billed the town but had not paid its bill for the electricity. The way the accounting is done now, the financial report would show the $100,000 as income, but it would not reflect the $80,000 that the department still owes for the electricity. In other words, the report would show an income $100,000 when the actual income is only $20,000.
Eventually, the income would be adjusted when the department pays for the electricity and enters it into the system. But, what if decisions were made based on the financial report before the adjustment was made? The department could easily spend more than it actually took in, or enter into long term projects that it would be unable to pay for.
This is why standard practice involves making sure that entries accurately reflect the actual financial status. If the $100,000 is entered as revenue, then the $80,000 must be entered as a cost so that the reports reflect the actual income of $20,000.
According to the Electric Department, their accounting system was set up by their auditor, and this is the way things have always been done. I suppose that would be fine if everyone who has to work with the reports understands what they mean and can adjust the figures to show the actual expenses and income. But, the department should be following standard accounting practices so that their reports accurately reflect their finances.
How can this happen? Consider a simple hypothetical example. The department buys electricity and sells it to another town. If the department buys the electricity for $80,000 and sells it for $100,000, the income would be $20,000 (Income = Sale Price - Cost).
Say, however, at the time of generating the financial report, the department had billed the town but had not paid its bill for the electricity. The way the accounting is done now, the financial report would show the $100,000 as income, but it would not reflect the $80,000 that the department still owes for the electricity. In other words, the report would show an income $100,000 when the actual income is only $20,000.
Eventually, the income would be adjusted when the department pays for the electricity and enters it into the system. But, what if decisions were made based on the financial report before the adjustment was made? The department could easily spend more than it actually took in, or enter into long term projects that it would be unable to pay for.
This is why standard practice involves making sure that entries accurately reflect the actual financial status. If the $100,000 is entered as revenue, then the $80,000 must be entered as a cost so that the reports reflect the actual income of $20,000.
According to the Electric Department, their accounting system was set up by their auditor, and this is the way things have always been done. I suppose that would be fine if everyone who has to work with the reports understands what they mean and can adjust the figures to show the actual expenses and income. But, the department should be following standard accounting practices so that their reports accurately reflect their finances.
A Question about Accounting and Budgeting Practices
We received this blog article from an anonymous source.
Where is all the money that the Electric Dept as well as Water/Sewer appropriated by
depreciation" over the last 15 yrs? If it doesn't exist get an answer why. It appears
that this deceptive practice and deliberately designed budget accounting that hides all
expenditures prevented everyone from being able to question this and more.
Where is all the money that the Electric Dept as well as Water/Sewer appropriated by
depreciation" over the last 15 yrs? If it doesn't exist get an answer why. It appears
that this deceptive practice and deliberately designed budget accounting that hides all
expenditures prevented everyone from being able to question this and more.
Friday, August 19, 2011
Water and Sewer
Last night the Water and Sewer Commissioners voted on a plan to place the Water Department on a sound financial footing. The department will be presenting the details of the plan to its customers in the near future.
We have written about the Department's financial problems in the blog. What is important now is that the commissioners have reviewed their finances in depth, discussed various ways to make up for the existing shortfall, and developed a plan for restoring the water Department to profitability. This has been a difficult task. They have accomplished this work while having to appoint a new commissioner and continue plans to increase sewer revenues. Members of the public have played a part in this process, but most of the work has fallen on the commissioners. After reaching their decision at the meeting last night, members of the public congratulated them for recognizing the problem and working so quickly and effectively to take action. Clearly, no one wants their water rates raised, but in order to continue to provide service in the long term, the water department must be profitable. The department's plan is the least painful approach. Our thanks to Bob Boyle, Alan Cilley, and new commissioner John Hughes.
We have written about the Department's financial problems in the blog. What is important now is that the commissioners have reviewed their finances in depth, discussed various ways to make up for the existing shortfall, and developed a plan for restoring the water Department to profitability. This has been a difficult task. They have accomplished this work while having to appoint a new commissioner and continue plans to increase sewer revenues. Members of the public have played a part in this process, but most of the work has fallen on the commissioners. After reaching their decision at the meeting last night, members of the public congratulated them for recognizing the problem and working so quickly and effectively to take action. Clearly, no one wants their water rates raised, but in order to continue to provide service in the long term, the water department must be profitable. The department's plan is the least painful approach. Our thanks to Bob Boyle, Alan Cilley, and new commissioner John Hughes.
More on Access to Government Records and Meetings
We have posted our belief that the Select Board Work Sessions that are now held on Mondays at 9:00 AM are in violation of the RSA 91-A. We also have printed Sandra Coleman's opinion that the location of the meetings does not allow for handicapped access. The same is true of the Water and Sewer and Electric Department Meetings.
The RSA places the public's right to know and the public's right to free access above the needs and desires of public officials. The RSA does not include language like "whenever possible," or "when finances allow." Monday morning maybe good time for the Select Board to meet with the department heads, and the conference room at the town hall maybe a good place for the their meetings. There is no question that the work session was highly productive and helped to make the Monday night meeting very successful. But, the Monday morning work sessions limit public access. Perhaps, the board and members of the public can find a time and place that works well for everyone. The Utilities meet at the end of the work day, but they, too, need to find a place that is accessible to everyone. Perhaps the Booster Club might be a good meeting place once the repairs are made.
The RSA places the public's right to know and the public's right to free access above the needs and desires of public officials. The RSA does not include language like "whenever possible," or "when finances allow." Monday morning maybe good time for the Select Board to meet with the department heads, and the conference room at the town hall maybe a good place for the their meetings. There is no question that the work session was highly productive and helped to make the Monday night meeting very successful. But, the Monday morning work sessions limit public access. Perhaps, the board and members of the public can find a time and place that works well for everyone. The Utilities meet at the end of the work day, but they, too, need to find a place that is accessible to everyone. Perhaps the Booster Club might be a good meeting place once the repairs are made.
Wednesday, August 17, 2011
A Comment on the Select Board Work Session
We received the following post from Sandra Coleman.
On the morning of Monday August 8, 2011, The Board of Selectmen held their work session in the conference room at the Town Hall. In attendance were three selectmen, the Town Administrator, three department heads, and the recording secretary for a total of eight people. The table in the conference room accommodates six people comfortably. Consequently, there was room for four folding chairs for the public. Other members of the public found it necessary to sit outside the conference room. This meeting was not very well planned, as the past experience indicates there are always more than four members of the public at a work session.
In my opinion, the Board of Selectmen violated RSA 91A, Attorney Generals’ Memorandum of July 15, 2009, and the Americans with Disabilities Act Title II. The RSA has been defined in the BLOG, and on page 12 in the Memorandum of Attorney General Kelly Ayotte. The Title II of the American with Disabilities Act states “Title II requires that the State and local governments give people with disabilities and equal opportunity to benefit from all of their programs, services, and activities. I will agree, the Board of Selectmen in order for them to accomplish their agenda, has the right to exclude the public from speaking or asking questions.
However, to deny the public the opportunity to be present or make it difficult for them to sit or stand is ‘just wrong’. For the past year and some months, the work sessions were held in the evening and in a handicap accessible facility (school library). The time and the place gave all residents to opportunity to see ‘Town Government’ in action. The library has a wheelchair ramp that my my husband and I used when attending the meetings. Time in the evening afforded people who needed a ride, could attend after friends/family were out of work for the day.
“Openness in the conduct of public business is essential to a democratic society”, read in the Constitution of New Hampshire.
What does the Board of Selectmen plan to do next in the wake of what they have done these past few weeks?
Sandra Coleman
On the morning of Monday August 8, 2011, The Board of Selectmen held their work session in the conference room at the Town Hall. In attendance were three selectmen, the Town Administrator, three department heads, and the recording secretary for a total of eight people. The table in the conference room accommodates six people comfortably. Consequently, there was room for four folding chairs for the public. Other members of the public found it necessary to sit outside the conference room. This meeting was not very well planned, as the past experience indicates there are always more than four members of the public at a work session.
In my opinion, the Board of Selectmen violated RSA 91A, Attorney Generals’ Memorandum of July 15, 2009, and the Americans with Disabilities Act Title II. The RSA has been defined in the BLOG, and on page 12 in the Memorandum of Attorney General Kelly Ayotte. The Title II of the American with Disabilities Act states “Title II requires that the State and local governments give people with disabilities and equal opportunity to benefit from all of their programs, services, and activities. I will agree, the Board of Selectmen in order for them to accomplish their agenda, has the right to exclude the public from speaking or asking questions.
However, to deny the public the opportunity to be present or make it difficult for them to sit or stand is ‘just wrong’. For the past year and some months, the work sessions were held in the evening and in a handicap accessible facility (school library). The time and the place gave all residents to opportunity to see ‘Town Government’ in action. The library has a wheelchair ramp that my my husband and I used when attending the meetings. Time in the evening afforded people who needed a ride, could attend after friends/family were out of work for the day.
“Openness in the conduct of public business is essential to a democratic society”, read in the Constitution of New Hampshire.
What does the Board of Selectmen plan to do next in the wake of what they have done these past few weeks?
Sandra Coleman
Monday, August 15, 2011
Questions from the Budget Committee Meeting Part I: Is the Budget Committee Going to Far?
At the last Budget Committee meeting, Dan Golden raised the question of whether the budget committee is going too far in its meeting with the various town departments? I have also heard a number of other people in town ask the same question. But, what does going to far mean? Is it a matter of asking for too much detail or going into too much depth? Is it a matter of questioning the expenditures themselves? Or, is it a matter of asking questions that reveal problems with the way the town manages its money?
According to RSA 32:16 and 32:22 (reprinted below), budget committees can request information on spending, revenues, and services in the detail they require, and it compels town officials to provide the information. RSA 32:22 restricts budget committees from disputing or challenging officials over expenditures. These RSAs indicate that the budget committee can ask for as much financial detail as it needs to prepare the budget, but it cannot question an official's discretion over expenditures. I want to discuss Steve Heath's report to the committee here and Lee Nichol's report in another article. At the meeting, Fire Chief Steve Health was asked to give the committee an update on the department's spending. Steve could have given a general report and reviewed the financial reports for the department. Instead, he went through his budget line item by line item, in some cases providing more information than the budget committee needed to do its work. Here are some examples from Steve's report.
Did the committee or anyone on the committee intentionally try to embarrass Steve or the town? I have already pointed out that the committee focused on budget issues. Steve showed a highly detailed understanding of his budget, and also showed that he is an effective manager who makes well-informed decisions. If there are problems with the fire department budget, they have to do with long-term planning. We should be saving now to replace large pieces of equipment and upgrade facilities.
References
32:16 Duties and Authority of the Budget Committee. – In any town which has adopted the provisions of this subdivision, the budget committee shall have the following duties and responsibilities:
I. To prepare the budget as provided in RSA 32:5, and if authorized under RSA 40:14-b, a default budget under RSA 40:13, IX(b) for submission to each annual or special meeting of the voters of the municipality, and, if the municipality is a town, the budgets of any school district or village district wholly within the town, unless the warrant for such meeting does not propose any appropriation.
II. To confer with the governing body or bodies and with other officers, department heads and other officials, relative to estimated costs, revenues anticipated, and services performed to the extent deemed necessary by the budget committee. It shall be the duty of all such officers and other persons to furnish such pertinent information to the budget committee.
III. To conduct the public hearings required under RSA 32:5, I.
IV. To forward copies of the final budgets to the clerk or clerks, as required by RSA 32:5, VI, and, in addition, to deliver 2 copies of such budgets and recommendations upon special warrant articles to the respective governing body or bodies at least 20 days before the date set for the annual or special meeting, to be posted with the warrant.
32:22 Review of Expenditures. – Upon request by the budget committee, the governing body of the town or district, or the town manager or other administrative official, shall forthwith submit to the budget committee a comparative statement of all appropriations and all expenditures by them made in such detail as the budget committee may require. The budget committee shall meet periodically to review such statements. The provisions of this section shall not be construed to mean that the budget committee, or any member of the committee, shall have any authority to dispute or challenge the discretion of other officials over current town or district expenditures, except as provided in RSA 32:23.
According to RSA 32:16 and 32:22 (reprinted below), budget committees can request information on spending, revenues, and services in the detail they require, and it compels town officials to provide the information. RSA 32:22 restricts budget committees from disputing or challenging officials over expenditures. These RSAs indicate that the budget committee can ask for as much financial detail as it needs to prepare the budget, but it cannot question an official's discretion over expenditures. I want to discuss Steve Heath's report to the committee here and Lee Nichol's report in another article. At the meeting, Fire Chief Steve Health was asked to give the committee an update on the department's spending. Steve could have given a general report and reviewed the financial reports for the department. Instead, he went through his budget line item by line item, in some cases providing more information than the budget committee needed to do its work. Here are some examples from Steve's report.
- The Heating Fuel line. Steve reported that the heating fuel line was almost expended. He also said that the price of fuel had increased and that he saved some money on fuel by having the furnace cleaned. The budget committee only asked Steve to review his spending, not explain how he maintains his equipment and facilities.
- Mandatory Testing. During a discussion of testing, Steve explained that certain tests are required for certification, and that sometimes equipment must be replaced as a result of testing. David Reull asked Steve to identify which tests are mandatory so that the budget committee could include the costs for those tests in the default budget. However, the committee did not ask Steve to describe or justify the tests.
- Repair of columns in the Fire House. Steve was asked about the cost for repairing the columns in the fire house. He explained that they were considering replacing the bottom of the columns with granite to prevent deterioration due to salt. The committee only asked for cost figures and not the method of repair.
- Maintenance Line. Steve Heath said that he had spent about 10% of his maintenance line. Steve Felton said the the financial report showed the maintenance line had been nearly spent. In the ensuing discussion, Steve Heath said that his figures were based on what he had actually signed for, but the financial report contained other charges for fire department maintenance. The budget committee needs to know how expenses are accounted for to understand what the financial reports actually mean.
Did the committee or anyone on the committee intentionally try to embarrass Steve or the town? I have already pointed out that the committee focused on budget issues. Steve showed a highly detailed understanding of his budget, and also showed that he is an effective manager who makes well-informed decisions. If there are problems with the fire department budget, they have to do with long-term planning. We should be saving now to replace large pieces of equipment and upgrade facilities.
32:16 Duties and Authority of the Budget Committee. – In any town which has adopted the provisions of this subdivision, the budget committee shall have the following duties and responsibilities:
I. To prepare the budget as provided in RSA 32:5, and if authorized under RSA 40:14-b, a default budget under RSA 40:13, IX(b) for submission to each annual or special meeting of the voters of the municipality, and, if the municipality is a town, the budgets of any school district or village district wholly within the town, unless the warrant for such meeting does not propose any appropriation.
II. To confer with the governing body or bodies and with other officers, department heads and other officials, relative to estimated costs, revenues anticipated, and services performed to the extent deemed necessary by the budget committee. It shall be the duty of all such officers and other persons to furnish such pertinent information to the budget committee.
III. To conduct the public hearings required under RSA 32:5, I.
IV. To forward copies of the final budgets to the clerk or clerks, as required by RSA 32:5, VI, and, in addition, to deliver 2 copies of such budgets and recommendations upon special warrant articles to the respective governing body or bodies at least 20 days before the date set for the annual or special meeting, to be posted with the warrant.
32:22 Review of Expenditures. – Upon request by the budget committee, the governing body of the town or district, or the town manager or other administrative official, shall forthwith submit to the budget committee a comparative statement of all appropriations and all expenditures by them made in such detail as the budget committee may require. The budget committee shall meet periodically to review such statements. The provisions of this section shall not be construed to mean that the budget committee, or any member of the committee, shall have any authority to dispute or challenge the discretion of other officials over current town or district expenditures, except as provided in RSA 32:23.
Thursday, August 11, 2011
Capital Improvement Programs
The following is quoted from the New Hampshire Local Government Center's publication Knowing the Territory - A Survey of Municipal Law for New Hampshire Local Officials.
Capital Improvement Program
"The use of long-term debt instruments may be reduced if the municipality engages in long-term capital planning and periodic appropriations into capital and other reserve funds created to carry out the plan. When major asset is acquired, such as a fire truck, planning can begin immediately to replace it in the future. Annual appropriations into a reserve fund will help to set aside the funds needed, so that wen the truck must be replaced, all or most of the money will be available to accomplish the task. The capital improvement program (CIP) is a task of the planning board or a committee appointed by the governing body, pursuant to RSA 674:5; cooperation with the governing body and the budget committee is important in CIP development."
Paul Branscombe is meeting with department heads to develop a capital improvement plans, and at a recent Planning Board Meeting, Steve Felton of the Budget Committee asked to meet with the Planning Board to discuss Capital Improvement Planning. These are good first steps. As residents, we can ask our representatives to move forward on developing an effective long-term plan, a plan that will ultimately help stabilize and lower our tax rate while meeting our obligations. We can follow their progress and provide input by going to meetings. We can also vote for candidates who support capital improvement planning.
Town Management Practices
The following sentence appears in Town Bulletin 15:
"Performance evaluations for the Town employees will be re-established this fall along with capital improvement plans to be prepared by the department heads."
We point this out because both the performance evaluations and the capital improvement plans are an essential part of good management. Evaluations benefit both the town and our employees. Evaluations that review performance and provide concrete goals give employees a clear idea of what they have or have not accomplished and what they will need to do in the future to improve the services they provide for the town.
Many of our Blog articles stress the need for coordinated long-term budgeting and planning. We see the capital improvement plan as a key step in putting the town on a solid financial footing. Both of these initiatives will help us meet current and future financial obligations in the most cost-effective way.
Tuesday, August 9, 2011
Comments on the Select Board Work Session
We have already commented that moving the work sessions to Monday mornings at 9:00 in the small conference room at the town hall limits public access. Six members of the public attended the session, but there was only room for 4 in the conference room. Those sitting outside could not always hear the discussion especially when the copy machine was operating.
The meeting time and location, however, makes it easier for the board to meet with the department heads. This particular meeting was a good example of how the Board and the department heads work together as a team to resolve issues. In one case, they discussed a long-term problems neighbors are having with parking in a "passway." The discussion involved the selectmen, the police chief, the town clerk, and the head of public works. They all had different perspectives, but they listened to each other and worked through the issue effectively and respectfully. The selectmen did not resolve all of the issues, but they began the discussion, listened to each other, and took the time to think through possible solutions.
Does there have to be a trade-off between public access and the board's need to accomplish it's work? No, if both the board and the public respect each other's needs and rights. The board should have their meetings at times and places that accommodate the public, and the public should respect the board's need to work through issues without interruption and make appropriate use of the time allowed for public comments. Comments should also be made respectfully. Many concerns expressed at meetings could be addressed directly to the town administrator during normal business hours. We should also consider whether our concerns are actually public matters, or issues that we should resolve privately.
The meeting time and location, however, makes it easier for the board to meet with the department heads. This particular meeting was a good example of how the Board and the department heads work together as a team to resolve issues. In one case, they discussed a long-term problems neighbors are having with parking in a "passway." The discussion involved the selectmen, the police chief, the town clerk, and the head of public works. They all had different perspectives, but they listened to each other and worked through the issue effectively and respectfully. The selectmen did not resolve all of the issues, but they began the discussion, listened to each other, and took the time to think through possible solutions.
Does there have to be a trade-off between public access and the board's need to accomplish it's work? No, if both the board and the public respect each other's needs and rights. The board should have their meetings at times and places that accommodate the public, and the public should respect the board's need to work through issues without interruption and make appropriate use of the time allowed for public comments. Comments should also be made respectfully. Many concerns expressed at meetings could be addressed directly to the town administrator during normal business hours. We should also consider whether our concerns are actually public matters, or issues that we should resolve privately.
Monday, August 8, 2011
Reprint of a Comment on the Selection Process for Elected Officials
We are reprinting the following comment by Sandra Coleman because it raises a question about the selection process used to appoint a third selectman.
"Comment: Water and Sewer Non-public Session
August 4th, the Commissioners of the Water and Sewer Department, Chairman Robert Boyle and Alan Cilley called for a non-public meeting to deliberate on the four (4) candidates for the 3rd Commissioner. After the meeting was opened, Chairman Boyle made a motion to enter non-public. Before the motion could be seconded, Paul Branscombe, Town Administrator of Ashland objected. Mr. Branscombe read a passage from Attorney General Kelly Ayottes’ Memorandum of July 15, 2009 which stated: “interviews and deliberations on filling a vacancy in an elected office must occur in public session. Chairman Boyle, after reading the passage, agreed and withdrew his motion to enter non-public
Less than six (6) weeks earlier, the Board of Selectmen, Chairman Jeanette Stewart and Dan Golden, voted to appoint Glen Dion as the 3rd Selectman. There were six (6) other candidates who expressed their interest for this position, myself included. We were not afforded the opportunity to be interviewed or attend the selection process. Where and when did the Board of Selectman make their decision ‘who was to be the 3rd Selectman’? When and where did the selection process take place?
Chairman Stewart, Selectman Golden, and Mr. Dion, all experienced Board of Selectmen, must have known or should have known Attorney General Kelly Ayottes’ 2009 Memorandum in hiring an employee and filling a vacancy for an elected or appointed official. Chairman Boyle, Chairman of the Water and Sewer Department, acknowledged his error and withdrew his motion. The failure of The Board of Selectmen to follow proper procedure in appointing the 3rd Selectman appears grossly unfair, to myself, and all other five (5) candidates. More important, was it legal ??"
Sandra Coleman
"Comment: Water and Sewer Non-public Session
August 4th, the Commissioners of the Water and Sewer Department, Chairman Robert Boyle and Alan Cilley called for a non-public meeting to deliberate on the four (4) candidates for the 3rd Commissioner. After the meeting was opened, Chairman Boyle made a motion to enter non-public. Before the motion could be seconded, Paul Branscombe, Town Administrator of Ashland objected. Mr. Branscombe read a passage from Attorney General Kelly Ayottes’ Memorandum of July 15, 2009 which stated: “interviews and deliberations on filling a vacancy in an elected office must occur in public session. Chairman Boyle, after reading the passage, agreed and withdrew his motion to enter non-public
Less than six (6) weeks earlier, the Board of Selectmen, Chairman Jeanette Stewart and Dan Golden, voted to appoint Glen Dion as the 3rd Selectman. There were six (6) other candidates who expressed their interest for this position, myself included. We were not afforded the opportunity to be interviewed or attend the selection process. Where and when did the Board of Selectman make their decision ‘who was to be the 3rd Selectman’? When and where did the selection process take place?
Chairman Stewart, Selectman Golden, and Mr. Dion, all experienced Board of Selectmen, must have known or should have known Attorney General Kelly Ayottes’ 2009 Memorandum in hiring an employee and filling a vacancy for an elected or appointed official. Chairman Boyle, Chairman of the Water and Sewer Department, acknowledged his error and withdrew his motion. The failure of The Board of Selectmen to follow proper procedure in appointing the 3rd Selectman appears grossly unfair, to myself, and all other five (5) candidates. More important, was it legal ??"
Sandra Coleman
No Smoking at the Town Beach
At today’s work session for the Board of Selectmen, the issue of smoking at the town beach was discussed. A few residents have complained and would like to see this banned. The board discussed options including having designated smoking areas either near the entrance gate or near the double gates at the end of the beach near the covered bridge. There are currently disposal cans for cigarette butts, but these are not effective, especially since most of the waste appears outside of normal operating hours.
Janette Stewart voiced her opinion that smoking should be banned. We agree. Having designated smoking areas does not alleviate the problem of having to breathe second hand smoke. While it is true, as Dan Golden pointed out, the chance of developing lung cancer in an open area is remote, having to smell cigarettes is still offensive to many. A smoking area near the entrance gate means that those passing by will have to “run the gauntlet” to get into the beach. Dan also reminded the board that a ban would be impossible to enforce, especially after hours, so why bother. While perhaps true, this is a false argument. The same could be said of many laws. The speed limit on Main Street is 30 MPH. Unless there is a police presence, the law is broken repeatedly on a daily basis. Does that mean that we should abandon the law? The town passed an ordinance to prohibit dogs on the ball field. How is that enforced? If people still bring their dogs to the ball field, should we abandon the ordinance?
The State, indeed the nation, is moving toward banning smoking in public areas. The Town of Ashland should follow the State’s lead. There is no reason to continue to allow smoking on the town beach.
Janette Stewart voiced her opinion that smoking should be banned. We agree. Having designated smoking areas does not alleviate the problem of having to breathe second hand smoke. While it is true, as Dan Golden pointed out, the chance of developing lung cancer in an open area is remote, having to smell cigarettes is still offensive to many. A smoking area near the entrance gate means that those passing by will have to “run the gauntlet” to get into the beach. Dan also reminded the board that a ban would be impossible to enforce, especially after hours, so why bother. While perhaps true, this is a false argument. The same could be said of many laws. The speed limit on Main Street is 30 MPH. Unless there is a police presence, the law is broken repeatedly on a daily basis. Does that mean that we should abandon the law? The town passed an ordinance to prohibit dogs on the ball field. How is that enforced? If people still bring their dogs to the ball field, should we abandon the ordinance?
The State, indeed the nation, is moving toward banning smoking in public areas. The Town of Ashland should follow the State’s lead. There is no reason to continue to allow smoking on the town beach.
Sunday, August 7, 2011
More on Surpluses
So far on the Blog we have looked at two different points of view on what to do with surplus money. The first was for the town to keep the money and use it for longer term projects, and the second was to return the money to tax payers. In the past, the Ashland Board of Selectman has done both. Last year the Board encumbered "surplus" money to be spent on projects this year. But, the town has returned "surplus" money by reducing taxes in the following years:
- 2001 - $575,000
- 2002 - $200,000
- 2004 - $300,000
- 2005 - $450,000
- 2007 - $70,530
There was justification for doing both. But, how do we decide which is the best choice? We might begin by considering what we mean by the term "surplus" and then looking at what the Select Board can do with surplus money. This discussion might help us consider possible ways to balance short-term and long-term needs.
According to the New Hampshire Department of Revenue Adminstration (DRA) a “surplus” is properly called an "unreserved fund balance." That is, the money has not been put in a capital reserve account or encumbered. There is no correlation between the balance in the town’s checking account and the amount of “surplus,” however. We have a surplus if we have more actual revenue than we estimated, or if we spent less than we estimated.
In the budgeting process, we look at both the normal operating expenses of the town as well as the long term expenses such as road repair, the repair and upgrading of facilities, and equipment replacement. Each department has a budget for its normal operating expenses. The Board can move money during the year to cover expenses as long as they do not exceed the total budget. For example, it can take money originally budgeted for the Public Works Department and give it to the Police Department as a long as they do not exceed the total budget. (There are procedures for overspending in emergency situations.) This allows the Board to make adjustments between what was estimated in the budget process and what the departments actually needed to spend.
The town can also budget for longer term projects and expenses by creating capital reserve accounts for specific purposes like repairing roads. Unlike the money we budget for yearly operating expenses that must be spent during the fiscal year, these funds can be saved for a period of years and then spent on specific projects. Money can also be put aside through special warrant articles and under other conditions. (See RSA 32:7)
Money that is not spent during the fiscal year is said to lapse. This money must go back into the general fund and be reallocated, or as in the case above, be encumbered for specific legal obligations in the next fiscal year.
Given the above discussion, we might more accurately define "surplus" as the amount of money we have left after we subtract our short-term and long-term financial obligations from our revenues.
How would this work? For the sake or argument, let's say the town has $200,000 left at the end of this fiscal year. Does it have a surplus and if so, how much? The answer according to our definition is yes, but only if we have planned for all of our long term obligations. If we have estimated that we will need to spend $200,000 for road repairs during the next five years and we now have $50,000 in a capital reserve fund, we will still need to save $150,000 over a five year period. We should put away $30,000 per year into the special reserve account to cover the cost of the repairs, leaving an actual surplus of $170,000 not $200,000. We could return $170,000 to tax payers and still be in a good position to meet our obligations. (Note: $170,000 would reduce the tax rate by about $0.68. If you paid $1,000 in taxes last year, you would pay $932 this year.)
The actual process of budgeting and spending is much more complex. There are many medium and long term projects that we need to accomplish, and there is only so much much money. The Budget Committee and the town must consider all of the short-term and long term obligations and prioritize them in developing developing a budget.
In an ideal situation, real surplus money - money that is left after we have made provisions for all of our longer term expenses - should be returned to tax payers. The DRA, I believe, says that approximately 10% should be placed in an emergency fund and the rest returned to taxpayers. The town, however, should have a carefully prepared plan for long-term capital expenses so that they can determine when we have a real surplus.
In our current situation, when many people in the town are experiencing financial hardship due economic conditions, and the town has not put away or been able to enough money to deal with all of the long-term expenses, the town has to make difficult decisions about budgeting and spending. The Budget Committee is taking a very close look at the department budgets this year in an effort to begin to put the town on a more solid financial footing. We can help by learning more about the budget process, and attending and participating in meetings so that we can make more informed decisions about the budget and spending.
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