TempletonAdvisory Committee members raised questions about a $650 invoice for vehicle signage that showed as Highway Department spending but was described as emergency management lettering. The committee asked the highway and emergency management directors to appear at the next advisory meeting to explain the charge and whether similar inter-department payments have occurred.
Committee members said the emergency management department has a very small budget (about $1,500 for non-stipend items) and that a $650 sign expense is notable. "It felt ... like a transfer," a committee member said, noting the invoice exceeded the emergency department's non-stipend appropriation. The committee asked staff to invite Highway and Emergency Management leadership to explain whether the vehicle was transferred between departments or whether other arrangements justified the payment.
Town accounting staff said the warrant packet bore a department head signature and that, from the accounting office's perspective, a signed invoice from an authorized department head is payable so long as funds remain in the appropriation. "When we receive a bill warrant that's signed off by a department head, the town has given them care and custody of those funds," Amber Patel, the new town accountant, said.
Committee members pressed the question of process: several members said transfers between different departments (for example, Highway paying a bill for Emergency Management) should come before the Select Board or be handled by a formal transfer process, not simply paid out of a different department's appropriation. "This should have been a transfer because it doesn't fall under the within the same department," one member said. The committee scheduled Highway and Emergency Management directors to attend the next meeting to explain the invoice and frequency of similar transactions.
Why it matters: Committee members flagged the charge as a potential recurring practice that could obscure accountability and make budgets harder to track. While Amber said routine internal approvals and materiality thresholds often govern AP processing, members said they need to know how often cross-department payments occur and whether the town needs clearer transfer policies.
Next steps: Advisory staff will invite the Highway and Emergency Management directors to the next advisory meeting and compile evidence on whether similar charges have been processed previously. The committee asked accounting staff to follow up and place the item on the next agenda.