Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Municipal Budget topic
No spam. Unsubscribe anytime.
Middlefield board flags Parks & Recreation account and rising animal-control costs after December fiscal review
Summary
Finance Director Al Rusilowicz told the Middlefield Board of Finance that property tax collections are at 69.48% of budget and several timing-related state grants and storm expenses remain outstanding; the board requested follow-up on an extra Parks & Recreation bank account and noted expected animal-control overages.
The Middlefield Board of Finance reviewed the town's fiscal year-to-date financial report through Dec. 31, 2025, and identified several timing and expenditure issues that could affect the remainder of the fiscal year.
Finance Director Al Rusilowicz presented the report and told the board that property tax collections stood at 69.48% of budget through Dec. 31. He said several state grants are expected later in the fiscal year, including payments tied to the Pequot/Mohegan grant (expected in April and June), the Municipal Project Grant (typically received in June), and Education Cost Sharing installments expected in January and April. Rusilowicz also noted that the Town received a Secretary of State Early Voting Grant recorded in the —3120 —3Other Revenue—2 account to date.
On fee revenue, Land Use Fees were at about 91% of budget, driven by large projects and new housing construction; Town Clerk receipts were at roughly 61% of budget largely because a one-time conveyance fee of $6,500 related to the sale of an open-space parcel was recorded before the 10-year holding period expired.
On expenditures, Rusilowicz said most General Fund spending was on track year to date but highlighted several variances. Health and life insurance included the January premium. Public Works showed a significant positive variance for storm-related expenses because the town had not yet been billed for multiple salt deliveries; those charges are expected later in the fiscal year. Trooper payroll is billed by the state in June for the full fiscal year, creating a known timing variance in that account.
The board focused particular attention on Parks and Recreation. With the hiring of a new director, the department is undergoing operational and technology changes that are expected to push the Parks and Recreation office expense account well above budget for the remainder of the year; the Finance Director characterized that as a positive programmatic development but flagged the fiscal impact. Board members raised concerns about an additional bank account held by Parks and Recreation. Rusilowicz said the related financial records have been turned over to the Town and that he will provide an update at the Board of Finance's February meeting. Chair Michael Skelps said he will invite the new Parks and Recreation Director, Mary Farnsworth, to attend that meeting.
The board also heard that the Animal Control Department is undergoing facility and inventory improvements and that "significant budget overages are anticipated through year-end." Members discussed protocol for housing dogs from Durham, including questions about insurance and cost responsibilities.
Why it matters: The timing of state grant receipts and vendor billing creates temporary variances in the town's reported position; several anticipated charges and a likely overrun in Parks and Recreation will affect the town's projected year-end fund balance unless addressed by revenue adjustments or budget transfers.
The board requested additional information about how peer towns accept Parks and Recreation payments and scheduled an update on the additional bank account and Parks and Recreation expenses for the February meeting.
