HomeMy WebLinkAbout1999-11-01 Board of Selectmen Minutes BOARD OF SELECTMEN MINUTES NOVEMBER 1, 1999
CALL TO ORDER: Keith Mitchell called the meeting to order at 7:30 p.m.
ATTENDANCE: The following were present: Keith A. Mitchell, Chairman; John R. Leeman, Jr.;
Donald B. Stewart; James M. Xenakis; Robert J. Halpin, Town Manager; (William B. Duffy, Jr. not
present).
COMMUNICATIONS,ANNOUNCEMENTS,AND PUBLIC COMMENT:
Congratulations to Firefighters of the Year. Keith Mitchell congratulated and presented plaques to Ryan
Nicolosi and Matt Twiss on being named Firefighters of the Year.
Richard LaHaye. The Town Manager acknowledged the passing away of Richard LaHaye, Veteran's
Agent for both North Andover and Boxford.
LICENSING COMMISSIONERS:
James Xenakis made a MOTION, seconded by John Leeman,to move into Licensing; vote approved 4—
0.
One-Day Alcohol Licenses. Evy Gillette, Manager, Stevens Estate @ Osgood Hill, 723 Osgood Street,
requests the following one-day licenses:
New Alliance Harvest Dance November 6, 1999 7:00 p.m. — 12:00 a.m. Beer&Wine
Rodrigo/Giraldo Wedding November 12, 1999 7:00 p.m. — 12:00 a.m. All Alcohol
Barbara Italien 75th Birthday November 21, 1999 1:00 p.m. — 6:00 p.m. Beer&Wine
Kasven Wedding November 27, 1999 4:00 p.m. — 12:00 a.m. All Alcohol
John Leeman made a MOTION, seconded by James Xenakis,to approve the above requests; vote
approved 4— 0.
St. Gregory Armenian Apostolic Church, 158 Main Street, requests a one-day all alcohol license for a
dance on Saturday,November 27, 1999 from 6:00 p.m. to 1:00 a.m.
John Leeman made a MOTION, seconded by James Xenakis,to approve St. Gregory's request; vote
approve 4— 0.
Keith Mitchell made a MOTION, seconded by John Leeman,to move out of Licensing; vote approved 4
— 0.
CONSENT ITEMS:
Veteran's Day Observance. Frederick Driscoll, Commander VFW Post 2104,requests permission to
hold the annual Veteran's Day observance on Thursday,November 11, 1999.
Donald Stewart made a MOTION, seconded by John Leeman,to grant permission; vote approved
4- 0.
Board of Selectmen Minutes November 1, 1999 Page 2
Annual Sheep Shearing Festival. The North Andover Festival Committee requests permission to hold
the Annual Sheep Shearing Festival on Sunday, May 21, 2000 from 10:00 a.m. to 5:00 p.m. at the Old
Center Common.
John Leeman made a MOTION, seconded by Donald Stewart,to approve the Sheep Shearing Festival;
vote approved 4— 0.
Use of Town Seal. The North Andover Festival Committee requests permission to use the Town Seal for
fundraising. The Seal will be put on two types of chairs or a lamp.
John Leeman made a MOTION, seconded by Donald Stewart,to approve the use of the Town Seal; vote
approved 4— 0.
OLD BUSINESS:
Chapter 61A—Forgetta Family. The Town Manager said a letter from the Planning Board
indicates that they would concur with the Conservation Commission and recommend that the Town not
exercise its option under Chapter 61A.
John Leeman made a MOTION, seconded by Donald Stewart,to sign the document not exercising the
Town's option under Chapter 61A; vote approved 4— 0.
NEW BUSINESS:
Expenditures and Revenue— Is'Quarter FY 2000. The Town Manager introduced the Town Accountant,
Laurie Elliott, and made reference to the report she distributed. The Town Accountant said that the
report gives the additional information that the Board requested. Included in the report are actuals for
FY 1998 and 1999 and the budgeted revenue for FY 2000. She also included percentages collected
versus budget. The report also pointed out areas that need attention.
Keith Mitchell asked that the Town Accountant return November Stn in order to give the Board time to
read the report. John Leeman suggested that the Department Heads who have already expended a high
percentage of their budget give explanations as to why this is the case.
The Town Manager said there are areas that have already been identified that need to be adjusted and that
is the main reason a Special Town Meeting is scheduled for December 6, 1999.
Town Accountant Reappointment. The Town Manager said a meeting was held with the Town
Accountant, Chairman and himself regarding expectations of the Town Accountant. The Town Manager
recommended that the Board reappoint the Town Accountant referencing the expectations and action
items.
Donald Stewart made a MOTION, seconded by James Xenakis,to reappoint the Town Accountant
contingent on the following: vote approved 4— 0.
GENERAL PERFORMANCE MANAGEMENT
Improved Communication and Teamwork
1. The Accountant will continue in the overall effort to improve communication and cooperation in
the Finance Division, particularly between the Accountant Office and the Treasurer/Collector's
Office. The Board of Selectmen and Town Manager wish to see continued improvement in the
Board of Selectmen Minutes November 1, 1999 Page 3
degree to which these offices work together. This is an expectation that has been set for all
employees in the Division and will be a general performance goal for the new Finance Director
with respect to the entire Finance Division team.
Improved Internal Customer Service
2. The Town Accountant's office will develop and refine a customer service orientation to its
operations and streamline its financial operations to better serve town departments and officials.
Streamlining and improving the quality of the Town's financial operations will be a general
performance goal for the new Finance Director. The Town Accountant will assist this process
by spending more time with departmental users developing clearer understandings of the results
and outcomes they require and exploring more effective and efficient ways of accomplishing
them.
Professional Development
3. Participate in at least one significant professional development event(for instance Town
Accountant Association conference) leading to a specific improvements or innovations in North
Andover's financial information system.
INTERNAL CONTROLS
Specific reference is made the Management Report for the Town of North Andover for the Year Ending
June 30, 1999. The Town Accountant will participate fully in the Action Plan developed by the Finance
Division team to address all issues contained in the Management Report, including but not limited to:
4. The Town Accountant will perform a monthly reconciliation of all water and sewer enterprise
fund receivables. By reconciliation we mean comparing the amount which the Accountant
shows as outstanding in the Town's General Ledger with the detailed list of outstanding
receivables maintained by the Department of Public Works. If the Department of Public Works
does not maintain a detailed list of outstanding receivables suitable to perform this reconciliation,
the Town Accountant will advise the Finance Director and the Town Manager.
5. The Town Accountant will establish a formal system of general ledger account reconciliation.
The reconciliation of critical general ledger balances shall occur on a monthly basis. The
Accountant shall institute a standardized reconciliation form with space for approval by the
Accountant, Treasurer/Collector personnel and Assessing personnel. The executed forms shall
be provided to the Finance Director monthly for overall supervision and oversight.
6. The Accountant will periodically review compliance with the Departmental Receipts policy and
advise the Finance Director and Town Manager of compliance.
FINANCIAL REPORTING
7. The Town Accountant will provide the Town Manager, Board of Selectmen, and Finance
Committee will standard reports including
• Revenues— Collected vs. Estimated(Monthly)
• Expenditures—Year to Date vs. Budget(Monthly) (General Laws, Ch. 41, Section 58).
• Status of All Fund Balances Available for Appropriation(Quarterly)
• Overlay Accounts Status (Quarterly).
• Health Claims Trust Fund Activity(Quarterly).
Board of Selectmen Minutes November 1, 1999 Page 4
8. The Accountant will maintain debt amortization schedules that segregate all long-term debt
service requirements between the General Fund,the Water Enterprise Fund, and the Sewer
Enterprise Fund. Debt Schedules should also differentiate between long term debt service that
has been excluded from Proposition 2 and ''/2. (General Laws)
Berry Street Congregate Housing. Attorney Bob Lavoie who is representing Peter Hingorani who is
Trustee of 114 Realty Trust. Mr. Hingorani owns a parcel of land on Turnpike Street(intersection of
Berry Street and Turnpike Street). Attorney Lavoie said they are asking that the Board support their
efforts to build an elderly(55 or older) condominium complex on this site. They are to appear before the
ZBA on November 9th. Attorney Lavoie stated that Section 13.6 of the Zoning By-Law allows an
affordable housing contribution be made to the Housing Authority, in this case approximately$100,000.
John Leeman questioned whether the complex would be using the Westside sewer and was told yes. The
Town Manager said the Town is on schedule with the Westside interceptor.
James Xenakis said he found it difficult to support a plan this early without first hearing from Community
Development and the Master Plan Committee.
Keith Mitchell said the Board of Selectmen defer to ZBA and Planning. He also stated that the Board of
Selectmen should not be influencing decisions of other Boards. He did mention that the Housing
Authority supports the complex.
Fiscal Year 1999 Audit Report and Management Letter. The Town Manager introduced Frank Biron,
Managing Partner in the firm of Melanson Heath.
Frank Biron said the audit was done on an accelerated schedule and North Andover was number 5 of the
municipalities that they audit. He reviewed the highlights of the Financial Statements. He first
reviewed the balance sheet concentrating on a few key numbers. He noted that there were substantial
improvements in the financial condition of the Town. He said there was an operating surplus and
eliminated most of the deficit in the Health Plan Trust Fund. This is also the first year of the Water and
Sewer Enterprise Funds.
Mr. Biron noted that in FY 1999 there was a revenue deficit of$161,610,but this was far less than in FY
1998 (deficit of over$800,000). He said that the Water Fund had a fund balance of($330) and the
Sewer Fund$13,165.
John Leeman questioned why when using encumbrance accounting shouldn't the encumbrances be
shown. Mr. Biron said that although they aren't shown on one page,they are reflected on another.
Keith Mitchell asked about the Lucent payment and if some of the money should have been applied to the
General Fund. He was told that it was the Department of Revenue's opinion that it be applied to the
Water Enterprise Fund.
Keith Mitchell commented that although there was improvement in FY 1999,the budget for FY 2000 will
be extremely tight.
After reviewing the Financial Statements, Mr. Biron reviewed the Management Report. He said it is
divided into two sections, one covers prior year issues and the other current recommendations.
Prior year issues include:
Board of Selectmen Minutes November 1, 1999 Page 5
1. Improving the water billing function. A great deal of progress has been made.
2. Town reconcile estimated water revenues to the budget used for the tax rate setting. The Town
is encouraged to follow through with the recommendations of the water/sewer study. John
Leeman asked why the auditors did not go to the Water Treatment Plant to find out how much
water was being produced. Mr. Biron said there is always loss in the line. The Town Manager
said it was the auditors who identified a problem.
3. Highway Chapter 90 funds be requested in a more timely manner. Requests were made more
timely and were substantially up-to-date at year end.
4. Establish formal reconciling procedures with the School Department. The School Department
has been provided with access to the Town's accounting records. More improvement needs to
be made regarding the School Lunch Program.
5. The Town needed to evaluate funding for the self-insured health trust fund. There was
significant improvement in FY 1999.
6. The Town should appropriate funds to cover the costs of year-end accrued payroll. The accrued
payroll was fully funded in FY 1999.
7. The Town needs to establish formal policies for handling departmental receipts. The Town has
developed a departmental receipt policy.
8. The Town needed to improve due from/to accounting reconciliation. The Town discontinued the
use of these accounts.
9. The Town should establish procedures to reconcile water receivables between the Town
Accountant, Tax Collector and DPW Department. This has not been fully implemented and is
part of current year recommendations.
Current year issues include:
1. Realign job responsibilities for reconciling cash. The Town Manager said this is currently being
implemented.
2. Perform monthly reconciliations. Mr. Biron said this is a reportable condition. The Town
Manager said improvement in this area is one of the contingencies on the reappointment of the
Town Accountant.
3. Maintain bond debt schedules.
4. Report abatements to Town Accountant.
5. Improve cut-off of receipt postings.
6. Improve specific departmental receipts (focus on Osgood Conference Center bar receipts and
Recreation activities.
7. Expand reports provided to Town Manager, Board of Selectmen, and Finance Committee.
8. Streamline accounting system.
The Town Manager asked the Board to review and reference the Summary of Management Letter and
Action Items. He said many of the current year issues have already been addressed.
Payoff of BAN—Keep Authorization. The Town Manager said this is a request from the Assistant
Treasurer to pay off the Bond Anticipation Note. He said$75,000 was not transferred into long term
bonds and the request is to payoff the $75,000 but also to maintain the authorization to finance it in June.
James Xenakis made a MOTION, seconded by John Leeman,to approve the payoff and keep
authorization; vote approved 4— 0.
Conservation Restriction—Lot A Rea Street. The Town Manager said this was a conservation restriction
that was approved in the past. The Department of Environmental Affairs changed the wording of the
covenant and therefore, a re-execution is necessary.
Board of Selectmen Minutes November 1, 1999 Page 6
John Leeman made a MOTION, seconded by James Xenakis,to approve this conservation restriction on
Lot A Rea Street; vote approved 4— 0.
Acceptance of Land—Wayne, Lexington&Bunkerhill Streets. The Town Manager stated that this ends
some litigation between two developers that intended to deed to the Town a strip of land. The streets
were deeded mistakenly. The acceptance was approved by the May 12, 1998 Town Meeting.
John Leeman, made a MOTION, seconded by James Xenakis to approve the Acceptance of land; vote
approved 4— 0.
ADJOURNMENT: James Xenakis made a MOTION, seconded by John Leeman, ,to adjourn the
meeting at 9:15 p.m.; vote approved 4— 0.
Ann M. Keating
Administrative Secretary James M. Xenakis, Clerk of the Board