During the Dec. 29 session, Northfield’s Budget & Financial Review Subcommittee concentrated on several grant‑related irregularities and timing risks.

A staff member reported $1,318.40 remaining in a ‘‘Better Place’’ grant that funded banners and related work; prior managers allegedly told staff the funds could still be expended for their original purpose but there is no written authorization. The committee instructed staff to contact the grant source to verify whether carrying the funds forward and spending them remains allowable.

The committee also reviewed ARPA allocations and carryovers. Several library and recreation line items originated in ARPA, and members agreed to finish the projects that were contractually committed before converting remaining ARPA‑funded activity into standard CIP lines where appropriate. Committee members emphasized that money moved from ARPA into general fund surplus still needs transparent documentation to avoid federal audit issues.

FEMA flood repairs from July 2023 present further uncertainty. Members reported that some mitigation work was never completed; because the federal share has already been paid, the town could face repayment obligations (one figure discussed was ~$20,000) if required mitigation is not completed or approved. The subcommittee asked staff to determine whether extension requests were filed in time and to track outstanding engineering invoices before finalizing the town’s year‑end accounts.

On a separate item, a state‑funded pedestrian‑safety grant for the Falls crosswalk reportedly requires removal of cement slabs and return to gravel to meet a grant condition. Committee members expressed surprise at that condition and asked staff to appeal or clarify the requirement before either funding a change or letting the state rescind ~$16,000 in reimbursements.

Next steps: finance staff will attempt to obtain written confirmation for the Better Place funds, reconcile ARPA‑to‑general‑fund transfers and confirm the status of FEMA extensions and outstanding mitigation work prior to the January budget meetings.