Gardner Senior Center financial report approved; general, gift and revolving funds reviewed

The Gardner City Council received and approved the Gardner Senior Center’s monthly financial reports at its Oct. 6 meeting, after staff reviewed balances, encumbrances and outstanding purchase orders.

The center’s general fund balance stood at $168,008.38, according to the report presented to the council. Staff identified two notable encumbrances: a purchase order of $9,001.82 for a generator and an on-site manager purchase order of $10,005.33.

The gift fund showed an ending balance of $94,005.87. Staff said the gift fund is reserved for long-term items such as equipment and décor and that any expenditure from that fund would require council approval.

The center’s revolving fund began the reporting period with about $31,009 and, after September activity, had an available balance reported as $15,009.34. Staff noted several outstanding purchase orders in the revolving fund, including vendor contracts and theater or bus-related encumbrances.

State grant accounts were reviewed in sequence. The FY24 state grant had a beginning balance listed at about $13,002; after accounting for an outreach coordinator salary encumbrance the staff said the available balance would be about $5,005.36. The FY25 state grant showed purchase orders largely tied to instructor salaries and an ending balance reported as $33,005.70. The FY26 state grant balance was reported as $89,136 in reserve.

Staff described the department’s practice of listing encumbrances (purchase orders) alongside actual expenditures so line items reconcile to the city’s Munis accounting system, and explained procurement thresholds that trigger additional requirements such as purchase orders and competitive bidding. As staff put it in the meeting: “We have a balance in the general fund of a $168,008.38.”

After questions from council members and a short discussion, the council approved the financial report by voice vote. The meeting record shows the chair asked “All in favor?” and members responded “Aye.” The chair then said “So moved.”

Details reported in the packet include the explicit purchase-orders and encumbrances noted above; staff said they update encumbrances monthly as invoices are drawn down so balances reflected in Munis match the center’s accounting.

Looking ahead, staff said grant-year payroll encumbrances will be reflected when salaries for outreach and instructors are charged to the specific subaccounts for payroll rather than lumped into general expense lines.

The report and vote were part of the council’s regular business on Oct. 6. No further formal actions tied to budget amendments or new appropriations were taken at that time.