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Selectmen note dog fund balance, auditing costs and ARPA spending will trigger federal single audit
Summary
Finance staff told the board there is about $31,000 in a dog‑license fund and discussed whether dog warden costs can be charged to that account; staff also said roughly $1 million in ARPA expenditures will trigger a federal single audit and that auditing expenses may rise this year.
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Selectmen discussed auditing services, a town 'dog fund' and the fiscal impacts of ARPA spending during the Feb. 5 budget workshop.
Finance staff told the Board there is approximately $31,000 in the dog‑license fund, which collects about $3,000 a year in license revenue. The board debated whether dog‑warden expenses are a legitimate use of those funds; the finance director said she would check with the town auditor and report back.
On auditing services, staff noted the current contract runs at rates that the finance team views as appropriate for the value provided, but that the town will have to go out to bid when the contract expires and that auditing costs could change. Board members asked staff to examine net costs and to include any expected single‑audit work in the budget packet.
Finance staff said the town expended roughly $1 million in ARPA funds, triggering the need for a federal single audit this fiscal year; that audit will add workload and expense beyond the town’s usual audit contract. The board asked staff to include updated auditing estimates in the revised budget packet.
No formal motions or votes were taken during the discussion.

