Budget Committee Minutes 12.02.21

The Budget Committee Meeting was called to order at 6:35 p.m.

Roll call – Laurie Colburn, Beth Downs, Jen Richardson, Tim McKenna were in attendance.

Doug Southard, Justin Dohrn and Marlene Freyler were absent. (It was noted after the meeting that the Zoom link was not accessible per Doug.)

Review Minutes:

Minutes from the November 18th, 2021 were not available for review.

Review of Budget and Expenditures:

Erica Gross, Town Clerk/Tax Collector, attended the meeting:

  • She walked through the election related budget lines noting 3 elections would be held in 2022 increasing the budget demand. It was noted that the Supplies and Ballot Clerk lines may need to be adjusted as the historic spend in those 2 categories seems inconsistent year over year. Jen also noted that 2022, versus the comparable year (2018), for Payroll Tax is showing a $150 increase.
  • Erica also reviewed the Financial Administration budget; The Deputy Town Clerk/Tax Collector Wages line was noted as increasing by 30%, some of this increase was a result of a 2021 budget adjustment made to reflect lower anticipated hours in 2021. The line also included a 2022 equity adjustment to bring the hourly rate to a more competitive benchmark. Erica shared rates and responsibilities in neighboring Towns and feels that in order to retain someone in the position the rate needs to be adjusted. Mel Pfeifle shared that the Select Board voted to support a 5.9% cost of living adjustment plus a merit increase. The Committee seemed to support an equity adjustment to remain competitive, increasing the annual rate from $13,637 to $17,680.
  • It was noted that Audit Fees would decline in 2022 as 2021 included audit activity related to the transition with the Tax Collector role.
  • Increases in election expense and postage were noted based upon an increase of 1 election in 2022 and increased postage rates, which were raised twice in 2021.
  • The Committee asked whether online, paperless transactions were increasing. Erica said usage is increasing and will place a notice on Facebook as well as in The Bridge to remind townspeople of this option.
  • $600 was identified in the budget line for 2022 for anticipated replacement of a 2009 printer.

Jason Gray, Treasurer, appeared on behalf on the Brown Memorial Library:

  • The Town appropriation for 2022 was noted as increasing by 2%, while the overall Library Budget is increasing by 3%.
  • Jason outlined a transition to a mutual fund account, anticipated to provide a greater investment income with Special Project funds.
  • Jason walked the Committee through a line-item detail which will be emailed to the Committee members.
  • A 6% increase in salary, to account for inflation, was noted with the remaining budget lines being adjusted to remain neutral.
  • Programing costs are increasing but the library has reinvested their Special Projects fund and anticipate being able to cover increasing program costs with revenue earned off those funds.
  • Laurie asked whether there was a comparison available for salaries in adjoining communities; Jason did not have a comparison.
  • The digitization project in 2021 was completed, decreasing costs in 2022 by $400 to an ongoing annual expense of $800.
  • Carpet replacement in 2021 was deferred, there was tree damage not covered by insurance in 2021 that was covered by the Special Projects fund.
  • Any savings from energy saving procedures either have not been completed yet or have not had enough history to identify any anticipated savings.
  • No risks were identified for 2022 and no specific opportunities to increase revenue were identified although it was noted that the Library receives donations that are leveraged to offset costs and increase investment values.  No items were identified that the Library would like to do in 2022 that are not included in the budget.
  • The Committee reviewed the Trust accounts reflected in the Town Report.

Lois Kilnapp, Transfer Station Manager, appeared to discuss the Solid Waste budget:

  • Solid Waste Collections were reviewed minus employee related costs which are anticipated to be proposed with a 5.9% COLA and 2% merit increase.
  • In 2021 it was noted that several repair and maintenance initiatives were completed at a very low-cost including painting, building repair, equipment repairs and landscaping. No items were called out as improvements needed in 2022 if funding were available. The only future item called out was possibly a toilet if the employees were to change although an outhouse/porta potty would seem to be an option. Current employees are not concerned with having a toilet.
  • The bolts, braces in the front of the compactor were repaired in 2021. It was noted that funds exist in the Revolving Fund to cover costs associated with a replacement compactor if needed.
  • Solid Waste Disposal reflects a 6% increase, $1,300, proposed for any unknown increase in costs.
  • A discussion ensued around whether the disposal rates being charged cover the costs incurred. Bradford appears to be one of the lower cost disposal locations in the area. Lois does not have specifics documenting the details behind costed disposal transactions. The Committee encouraged her to track those details in the future so an analysis could be done to identify whether the volume, rates charged and expenses indicate rates should be increased or whether the Transfer Station should discontinue taking certain items. Lois noted that she is on an upcoming Select Board agenda to discuss disposals rates.
  • The Committee discussed understanding depreciations schedules and maintenance tracking related to Town equipment. A follow up was noted to ask the Karen how, and to what detail, this is being tracked. Mel does not believe this type of detail is available, although it was noted that the Police Department keeps pretty detailed records, additional discussion was deferred to understand the process and available details in the documentation until Karen is present to explain what exists. The Committee suggested that Lois keep some documentation to understand what is being revenue is being taken in to support a review of rates.

Other Business:

  • The Committee also wondered whether there would be more effective, efficient systems that could be deployed in Bradford that would provide greater transparency and detail into tracking depreciation and expenses. The discussion was tabled pending Karen’s participation.
  • Beth asked about COVID relief, or infrastructure funding in 2022. Mel indicated there has been discussion but not conclusions.
  • Beth also asked about discussion regarding Town Hall. Mel said there has been a lot of discussion. The Board recently voted to exchange the existing Town Hall Note to a Bond at a lower rate reducing expenses by $74,000. The Board have also been reviewing a recommendation by the CIP to Bond the remaining Town Hall improvements which would reduce costs long term, if the Town determines they want to continue to set aside funding each year towards completion.
  • The Committee reviewed the upcoming meeting schedule.

Motion: Jen Richardson motioned to adjourn the meeting at 8:06 p.m.

Second: Beth Downs seconded the motion.

Vote: 7-0 in favor

Minutes submitted by Laurie Colburn