Town of Charlton

Saratoga County

Town Board Special Meeting

May 8, 2007

7:30pm

Workshop Meeting with Financial Consultant Bob Fisher

The Special meeting of the Town Board of Charlton, Saratoga County, New York held at 7:30 at Town Hall 784 Charlton Road, Charlton, NY 12019 called to order by Supervisor Grattidge.

Present:  Supervisor Grattidge, Councilman Gardner, Councilman Lippiello, Councilman Salisbury, Councilman Verola and Town Clerk Heather Scribner

Others Present: Bob Fisher, Consultant

Consultant Bob Fisher met with the Town Board to give an overview of the areas he was working on regards to the accounting records.

Mr. Fisher distributed two documents to the Town Board (Attachment 1), considerations for additional Consultant services and Duties to consider for a part time clerk.

If the Town Board were to move forward with a capital plan for certain departmental areas, Mr. Fisher suggests that each department submit the future needs of their department.  They Town Board could request each department to indicate any source of grants that are available.  Mr. Fisher would provide forms that could be used to help with the process.  Mr. Fisher stated that this plan is not a binding document.  The Town Board may need to revise or reset priorities at any given time.  Councilman Verola stated that the Town Board could require departments to obtain price estimates for requests.

Mr. Fisher discussed the need for a part-time clerk (see attachment).  Mr. Fisher explains that there is no back up for the Secretary to the Supervisor, Kathy Hanley.  In the event Ms. Hanley is not available to process payroll the clerk would be available. Due to the limited hours of the clerk Mr. Fisher hadn’t included the work to do the physical inventory. 

Mr. Fisher discussed his last day of consulting services the Capital Improvement Project.  The NYS requires all accounting for Capital Improvement projects be run through the same account.  Mr. Fisher discussed three points:  The revenue from the bond is recognized, the Register of Debitness be complete and filed with the Town Clerk and the fund balance.  On December 31^st the fund balance was $1,374,256.00.  Councilman Verola asked if the $150,000.00 fund balance includes grant monies.  Mr. Fisher stated yes.

Councilman Verola inquired about online banking review.  Mr. Fisher suggested that Kathy Hanley could run the bank statements for the Town Board.

Mr. Fisher stated that the Certificate of Deposits (CD) is now separated out.

The current accounting system is run from a program called MAPS.  Mr. Fisher is extremely conformable with the program.  Mr. Fisher said as the NYS Comptrollers make changes the program is updated as well.

Councilman Salisbury inquired about the account codes i.e. the dog licenses which are currently going into the Town Clerk account rather than the account for dogs A-2544.  Mr. Fisher stated that he didn’t look to see if items went into proper accounts.

Town Clerk Heather Scribner would provide Mr. Fisher with a monthly report of accounts.

A balance sheet of accounts was requested by Councilman Salisbury. Mr. Fisher said that government accounting is different then standard accounting.  Mr. Fisher discussed GASPY 34 with the Town Board.  He said that it is not a requirement.  There was a discussion regarding accounting differences with Councilman Salisbury and Mr. Fisher.  There are training classes available on municipal accounting said Mr. Fisher.

Mr. Fisher recommended to the Town Board that fixed assets be set for streets, water lines etc.  The .2 account should be used for fixed assets only and be set at $1000.00.

Mr. Fisher stated the overall accounting procedures of the town are at a 3.6 scale.  He views it as the town is doing what is required.

The Town Board agreed to continue with Mr. Fisher’s consultant services.

The meeting adjourned at 9:30pm.

Respectfully Submitted,

Heather Scribner

Charlton Town Clerk