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Hubbardston board presses for clearer accounting and warns of risks during digital transition
Summary
Board members told the town accountant the BOH’s accounts are confusing, asked for consolidation and clearer GL mapping (noting the Title 5 account looked clean), and flagged the risk that a new municipal financial system could reset department balances to zero unless reconciled.
Board members told the town accountant’s incoming work on the town’s budget that the Board of Health’s accounts are confusing and in need of reorganization.
The chair said the way money has been categorized across multiple accounts lacks transparency and made clear the board needs a reliable, auditable presentation of funds. The chair said she could not determine the current BOH balance from available documents and urged the accountant to adopt the clear structure used for the Title 5 revolving account as a model.
Members confirmed the town accountant, Sean Fitzgerald, is consolidating line items and expected a cleaned set of general ledgers; staff said Fitzgerald is preparing a comprehensive budget packet that will be used with the town accountant when she returns from leave. Members also expressed concern that an upcoming change to a new town financial software could show departments as starting at zero if past balances are not reconciled, and asked staff and the administrator to ensure historic balances are preserved and reconciled.
The board agreed to forward the documentation and a short report summarizing BOH concerns to the accountant and to review updated financial statements at the next meeting.
