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Select Board reviews budget highlights; discusses police chief wage adjustment and accounting of retirement payouts
Summary
Board reviewed multiple budget items including retirement payout accounting, use of unassigned fund balance for appropriations, grants for police equipment and patrols, and a proposed wage adjustment for Police Chief Littlefield; board favored a wage adjustment while leaving overtime-cap changes for later.
Select Board members and staff spent considerable time reviewing departmental budgets, encumbrances and grant revenues at the Feb. 3 meeting, raising questions about accounting practices and staffing costs.
Becky asked for clarification of how retirement payouts had been posted; finance staff explained retirement obligations had been expended from departmental payroll lines and then rebooked from capital-reserve revenues into salary lines by journal entry, which changed how year-end reports appeared. Board members asked staff to work with auditors to develop clearer reporting and a standard protocol for when to replenish fund balances rather than raise new appropriations.
The bo…
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