Selectboard Meeting Minutes 28 December 2017

Town of Brookfield

Selectboard Meeting

December 28, 2017 at 6:30 P.M.

Town Clerk’s Office

Minutes

 

Present: John Benson (Chair), Jeff Kimmel, Cory Haggett, Melanie Rodjenski (FSV Auditor), Brenda Flint and Ginny Brees (Town Auditors), Teresa Godfrey (Town Treasurer)

 

1. Call to Order – 6:30 p.m.

 

2. Adjustments to Agenda – New Business – Audit Discussion will be moved to first in order, as relevant parties are present.

 

3. Public Comment – None, as no public at meeting.

 

4. New Business:

 

1. Audit: Ms. Rodjenski, Ms. Brees, Ms. Flint, and Ms. Godfrey attended the Selectboard meeting to review and discuss the findings from a Fothergill, Segale, and Valley audit report covering Brookfield’s FY 2016-2017 period. Topics covered included:

 

1. The Town Library is doing fine with its financial recordkeeping, and there has not been much activity with its various investments (such as CDs). The Town should still consider having the Library Committee migrate their financial records into the Town’s NEMRC accounting system.
2. Rodjenski recommended that the Town Treasurer and Audit Committee develop a methodology for brief manual reconciliation to help confirm that NEMRC records are checking out.
3. Due to the Veteran’s Exemption in the state property tax system, the Town is shorted by approximately $5,000 in tax receipts annually. The NEMRC system doesn’t include a corrective mechanism. So Ms. Rodjenski suggested that the Town consider a “special agreement rate” to adjust the tax rate to reflect the difference.
4. FSV expressed an “adverse opinion” on a portion of the financial statements, which led to a discussion as to the impact. The sense was that, as the Town does not seek state aid for funding equipment, there is unlikely to be an effect. Ms. Rodjenski noted that full compliance with GASB accounting principles is more critical for larger municipalities; Brookfield could pursue full compliance, which would result in a lengthier audit report, but the benefit would probably be minimal. The Town could also consider producing a full liability listing for the sake of VMERS insurance reporting, but the insurance system is fully funded.
5. The Town is working on implementing a credit card policy, including identifying potential users and card limits. The policy will likely be adjusted as conditions warrant.
6. The Board and auditors also discussed whether to have audits performed on an annual or biennial basis. There appears to be a slight cost advantage to a biennial process. There is also the possibility of doing a shortened audit version in off years to check consistency. Before making a decision, the Town will need to check with its banks for their preferences.

 

1. Highway Department:

 

1. Ray Peck (Road Crew Foreman) was unavailable for the meeting. Mr. Haggett reported that the new part-time employee is working out well, and has been working with the crew during the on-going Winter conditions.
2. The state Agency of Transportation sent the Town a letter inquiring about measurements at several intersections. The Board will follow up and provide relevant documentation.
3. Larry Brassard had concerns about Town plowing in his section of Bear Hill Road. As previously agreed, Board members and Mr. Peck will meet with Mr. Brassard in Spring 2018 to review site conditions and discuss remedial measures.

 

2018. Budget: Mr. Benson is updating the proposed budget for FY 2018/2019 in preparation for Town Meeting 2018. Board discussion included a proposed 2.5% increase in wages for Town employees, obtaining quotes for the scheduled replacement of one of the Town’s trucks, and the costs of repairs at the Town Offices. In addition, the Board will continue budget discussions with the contractor who maintains the Town’s cemeteries.

 

5. Old Business: approval of the minutes from the December 11, 2017 Selectboard meeting is deferred.

 

6. Warrants: Haggett made a motion to pay the warrants totaling $16,692.67. Large bills include BCBS VT: $3,759.60; Capitol One: $2,490.44; Cargill Inc. (salt): $2,336.98. Mr. Kimmel seconded. 3-0-0.

 

7. Other Proper Business: no other business discussed.

 

8. Mr. Kimmel made a motion to adjourn at 8:43 p.m., Mr. Haggett seconded. 3-0-0