[0:00] All right. So, with that, let's start
the meeting at 7:03.
[0:06] Uh, we'll do roll call.
Uh, Tim Rhodess,
[0:13] do you first?
[0:17] » I can see your list. Move him, but I
didn't hear it.
[0:20] » Can't hear it.
>> And you were you unmuted yourself, it
[0:24] says.
>> Yep. Can you hear?
[0:26] » Gotcha.
>> There I go. [laughter] I have to turn on
[0:29] the microphone.
>> Oh, you know, technicality.
[0:32] [laughter]
>> All right. Uh Paul Varga
[0:34] » here,
>> Pam Summers
[0:36] » here,
>> Keith Lipker
[0:37] » here.
>> Um myself, Kale Plaggy. Um and then Judy
[0:42] Austin is not here. And for alternates,
Rob Turn
[0:47] » here
>> and Bill Becker.
[0:50] » Bill
>> here.
[0:52] » Okay.
Uh so since everyone's here, we're not
[0:55] going to see any alternates. Uh we'll
start with communications. So um well as
[1:02] everybody knows now we now have more
controls over Zoom so we can monitor
[1:06] that because of last week we had a
little incident. So um we're going to do
[1:12] that for moving forward. Um
also I distributed an email that we
[1:20] received from a town's person about the
fire department. I'm sure you've all
[1:26] read it about how there was some
misinterpreted language about the budget
[1:32] and how those funds for the chief
position were going to be used. Um, I
[1:39] looked it up and so it seems like since
obviously the budget is already passed,
[1:45] the funds are done that it's now a board
of selectman issue and so they obviously
[1:50] have been notified and um it's in their
hands now. So if we want to have a
[1:58] discussion on it, um, the only thing
that I would say is we can have a
[2:02] discussion on how this is going to be an
impact for this coming year.
[2:07] Um and then um we can just go from
there.
[2:14] Uh and then the next thing would just be
approve the minutes.
[2:20] So we have the regular meeting minutes
from last week,
[2:29] August 13th or last two weeks last
meeting.
[2:34] Uh, do you need me to bring it up on the
screen or can we get um a motion?
[2:40] » I'll make the motion to accept the
minutes from August 13th.
[2:44] » Second.
>> Okay.
[2:47] All in favor?
>> I
[2:49] » I
Any oppose? Oh,
[2:53] » I just abstain.
>> Any extensions? [laughter]
[2:56] » I
so Tim Paul abstain.
[3:02] Okay. So then um
did you guys vote because you or I guess
[3:08] they're not seated so they can't vote.
>> You just pass. You got
[3:12] » Okay, we're three. Okay, so we're good.
It passes.
[3:15] » Mhm.
>> Okay. So then next is just public
[3:20] comment
which I don't see anybody. Okay. So then
[3:26] after that will be the update on the
annual report. So there are 10
[3:33] departments left outstanding for the
report. Um that includes the board of
[3:41] finance. So I was wondering if I could
possibly get a volunteer of somebody who
[3:47] could write that up
for me. Um so it's for the 2425 annual
[3:55] report. So, it's just um I mean you
could look at last I guess the only year
[4:02] that's on there. Yeah. To to bring it
up. It's just accomplishments uh
[4:07] descriptions of what happened throughout
the year, that kind of thing. Um if
[4:13] someone would be willing, I think most
of the information could come from the
[4:19] minutes from that year that are online
as well. Um
[4:25] » a good sources right up in the Ashford
citizen about the budget even though
[4:32] that's
>> yeah cuz it's it would be
[4:34] » because again some historic background
>> it would probably be mostly about the
[4:38] budget and then if there was anything so
back then it was what the school roof
[4:43] maybe that um
wasn't it like a new school bus or
[4:50] something too. I was gonna say I mean if
you look at the previous annual report
[4:54] too you an idea what people it really is
just a
[4:59] » really it's a yeah summation the
highlights
[5:03] » I had all I could really get get yours
the other one to you so I'm not
[5:08] voluntary [laughter]
>> I know
[5:11] still working on the next one
>> I mean we have time I just think about
[5:16] it I mean you know I'm still gonna be
working on it compiling but um you know
[5:20] if someone but it's just throwing it out
there if they want anybody wanted to try
[5:24] and do it, have at it. Um,
but yeah, besides that, the only other
[5:31] thing would just be um this coming
month, so September time, I'll probably
[5:36] try and get the 25 26, so this last
year's, I'll try and get those in as
[5:43] well to kind of do the same catch up for
the annual reports.
[5:50] Um, so then the next new business would
just be to discuss the auditor's
[5:56] questions here. I just realized I
probably should sign up and share it.
[6:01] Um,
[6:07] so I wasn't sure if everybody took a
minute
[6:12] to look at them.
>> Oh, we're question.
[6:16] » Yes.
>> Yes, there's something. Uh
[6:19] » that's me.
[6:22] » Is there something behind this or is you
know
[6:27] is there some rumor going around that
[laughter] there's something going on or
[6:33] or what?
>> I don't [clears throat] think we have we
[6:35] » No. So I was going to say like prior to
you putting them out here
[6:41] » you've never seen them.
>> The board itself has never seen
[6:44] generally handled by the chair and
>> Okay. Well, I mean that's
[6:49] » Well, I'm not complaining. I'm just
telling you because that's like I
[6:51] Keith's reaction was like, "What's going
on?" [laughter]
[6:55] » No, these are standard questions that
come out every year for the audit.
[7:00] » Exactly.
>> But other chairs,
[7:02] » you put them on the internet.
>> I emailed them to you.
[7:07] » I missed it. So, what date do you know?
>> Uh, the 11th.
[7:12] » Oh, I'm sorry. The 18th.
>> 18th of August. explain that.
[7:18] » Um, so yeah, every year the auditor send
or yeah, every year the auditor sends a
[7:23] list of questions. Some of them change
based on what's happened. Like there may
[7:27] be a question um
that if there was a a finding that
[7:34] required mediation or whatever or
response that that question may have in
[7:39] there, but we didn't have any. So these
are just standard questions.
[7:49] It used to be they were discussed with
the whole board of finance and they were
[7:53] normally sort of preuncterary accounting
issues,
[7:57] » right?
>> Yeah. It's exactly what it is. And so I
[8:00] did find the email from last year that
Christina provided, right? And they're,
[8:05] you know, obviously they're like no
across the boards, but I thought it
[8:08] would be good, not like necessarily
exposure, but at least to have everybody
[8:12] agree on it first just so that way cuz I
don't want it well technically too. I
[8:19] don't want it to all just be on me if I
respond no when it's a yes. You know
[8:24] what I mean? Like if we know that
there's a subsequent event.
[8:27] » Um, so I figure collectively we can talk
about it. And then also too with some of
[8:33] these we might have to wait you know for
after Sherry presents all the year end
[8:40] adjustments maybe you know because they
could have come up with a subsequent
[8:44] event or something
>> like basic
[8:50] » I guess if you will financial there's no
dollar questions in here you know like
[8:54] are you aware of an actual or suspected
fraud
[8:58] affecting this entity
Yeah.
[9:02] » You know, it's also too like when
there's a change in personnel, anybody
[9:06] that has any
>> responsibility,
[9:10] finances, is there's a exit audit or
something like that.
[9:15] » So, there is a checks and balance there.
>> You know, do you communicate
[9:22] for a board or commission? You
communicate with employees and others
[9:26] within the entity their views on
business practices and ethical behavior.
[9:30] » The only time we can technically talk
amongst ourselves is in this meeting.
[9:33] Yeah. Right. So
>> yeah.
[9:36] » And these are like standard review
question.
[9:40] » Exactly.
>> So the number number 11 though strikes
[9:43] me as funny.
>> Let's let's go in order. All right.
[9:47] [laughter]
And then we can and then we can go. Um,
[9:53] so I guess I'll just do aware of any
fraud. No. Um, are you aware of any
[9:59] allegations of fraud? No.
Um, do you identify and assess the risk
[10:06] that the financial statements may be
materially misstated due to fraud? No.
[10:12] Wait. Do you identify and assess the
risk that
[10:16] I guess no
reason?
[10:23] You identify and assess the risk
that the financial statements including
[10:28] individual statements in the disclosures
may be materially misstated due to
[10:32] fraud. And how and how often do you make
that identification and assessment?
[10:38] » So we do review the statements, right?
[10:43] » Now that's a generalized question. So
that like if the treasur does standard,
[10:49] you know, purchase order, receiver
match, you know, stuff like that, you
[10:53] know, if they do that kind of thing,
that answers that they're normally doing
[10:58] the right thing.
>> Yeah. But this is for this board.
[11:02] » The questions directed to generally if I
was
[11:05] » Are the questions directed to us, Kayla?
>> Yes.
[11:08] » Yeah. The board.
>> Yeah. Like how much do we see? We don't
[11:11] see everything. Well, I I know like for
example the board of select then when
[11:16] their invoices come through that they
look at them and they initial them. So
[11:21] that's you know they all look you know
so if somebody's
[11:25] finagling something you know chances are
they're going to get you know
[11:29] » and some of these basically do not apply
to be honest with you.
[11:33] » Trying to find what she said last year
>> doesn't matter
[11:39] » this one. No, I mean it doesn't
necessarily matter, but just in case,
[11:44] you know, try and see what was written
last year.
[11:47] » Okay, so it was a no. So, um,
do you have a process for identifying
[11:55] and responding to the risk of fraud and
determining which count balances,
[12:00] classes, or transactions are susceptible
to those risks? So, I'm assuming yes,
[12:08] » you communicate That's an interesting
question because one of the issues is
[12:14] what you call classification error and
sometimes that's deliberate. Someone
[12:21] will classify an expense to a wrong
account code to cover up a budget
[12:25] anomalies.
So you hope that's not happening.
[12:29] » Well, we wouldn't know.
>> That'd be upstairs.
[12:34] » You would know if you looked at
invoices, right?
[12:37] » We don't. We don't.
>> Yeah. Do you communicate with employees
[12:40] and others within the entity your views
on business practices and ethical
[12:44] behavior? Yes.
>> Yes.
[12:48] » Has the entity entered into any
significant unusual transactions?
[12:52] » No.
>> No.
[12:56] » Are you aware of any inappropriate or
unusual activities related to processing
[13:00] of journal entries?
>> No.
[13:04] Have you received any tips or complaints
regarding the entity's financial
[13:08] reporting process used to prepare the
entity's financial statements?
[13:14] No.
Okay. Do you report to those charged
[13:19] with governance and other appropriate
personnel on how the entity system of
[13:23] internal control serve to prevent,
deter, detect material misstatements due
[13:28] to fraud?
[13:33] I mean should be yes
[13:39] » do we
don't know
[13:44] » you could put answer
>> I guess we report to the selectman
[13:49] » no we don't or
>> it's the other way around
[13:52] or other appropriate personnel on how
the entity system internal
[13:56] » we're a senior board in town we don't
report to anybody except the
[14:03] actually true.
[14:10] » It's just a statement. So either way,
it's a yes. Okay. Are you aware of any
[14:14] transactions entered into with related
parties?
[14:22] Are you aware of any cyber security
incidents?
[14:26] » Yes. either intentional events or
deliberate actions by insiders or third
[14:31] parties affecting the entity.
>> Yep.
[14:33] » Yeah.
>> Pumpkin head [laughter] pumpkin head.
[14:38] » Glad I missed it.
>> I don't even know where I was last.
[14:43] » And we have taken the appropriate stuff.
>> That's it. [laughter]
[14:47] » Yeah, exactly. Are you aware of any such
incidents?
[14:56] I feel like though that's more of
hacking. It's not like hacking the
[15:00] meetings. It's more hacking and then
getting money.
[15:03] » But but that still is considered cyber
security because you could get
[15:08] information
back
[15:12] and stuff.
>> Yeah.
[15:18] » Let's see if we can come back with that.
It guy might not like it. Are you aware
[15:22] of
>> Well, I mean, if the answer, if they
[15:24] come back with a followup, is we took
steps to mitigate it, right?
[15:28] » Yeah.
>> I think we we we took appropriate
[15:31] actions as soon as we knew that.
>> Yeah. It wasn't financials. It was just
[15:35] the meetings. Maybe I'll put that I'll
just say yes. Uh
[15:40] » that's right. I don't even know what
they call
[15:44] » meeting. Zoom meeting.
>> Sex bomb. [laughter]
[15:48] » I'm not going to put that.
wouldn't be the only town. Trust me,
[15:53] » we'll stop asking questions.
[laughter]
[15:58] » Hopefully, they still have the unedited
version of the meeting. Just kidding.
[16:09] Are you aware of laws or regulations
that may be expected to have a
[16:13] fundamental effect on the operations of
the entity?
[16:18] » Not at this time.
[16:22] Are you aware of any non-compliance with
laws and regulations?
[16:28] No. Okay. Are you aware of any events
subsequent of June 30th that may be
[16:34] disclosed?
I'm going to go with no.
[16:40] Are these is this document going to be
the caption minutes?
[16:47] Sure. I don't see why not. I mean, I'm
happy to take out and
[16:51] » No, I just have right here. I can just
send it to you.
[17:06] » Figure out what
[17:18] Okay. Um
[17:27] All right.
Painless. So that's all I had um for
[17:33] this meeting. So agenda items for the
next meeting. Let's just see
[17:42] what we got. So, it should be September
[17:48] September 10th is the next meeting.
Um,
[17:55] I will say that
I'll probably follow up with Sherry to
[18:00] see when we'll have the year-end
adjustments and and all that where we
[18:05] can start that process. Um, so I'm not
sure if it'll be available for next
[18:10] meeting or not. Um, but besides that, I
think the only thing really outstanding
[18:17] and anybody can add anything
is really the annual report and that's
[18:22] just kind of me compiling everything and
just getting it together. So
[18:26] » I ask besides the board of finance,
what's the other what are the other
[18:30] departments? Do you know?
>> Oh, that have to be good or missing.
[18:37] Oh, it's
[18:42] we're missing board of selectman, zoning
board, transportation,
[18:48] economic development,
uh, municipal agent for the elderly,
[18:53] senior center, housing authority,
planning and zoning, and fire marshall.
[18:58] Municipal for the elderly, elderly,
senior center, housing authority.
[19:05] » Those are some planning and zoning
>> going to be in the minutes.
[19:09] » Pretty big.
>> That's the zoning board of appeals. Is
[19:14] it?
>> Yes.
[19:16] » Can I make sure I have everything?
>> Planning. Oh, wait. Was it planning and
[19:18] zoning or zoning?
>> Planning and planning and zoning and the
[19:22] zoning board of appeals.
Okay.
[19:27] » Planning and zoning transfer
>> last November. I did
[19:30] » development.
>> Are you on?
[19:33] » I'm not on it.
>> Okay. I'm I am going to see um I got the
[19:39] contact information from Sher who she
she sent them out originally and I've
[19:43] just been following up so I don't know
if they're
[19:45] » Yeah. One of the problems is and keep
this to and Kayla contacted me about the
[19:50] 2425 because
>> people change but really the previous
[19:56] person should be responsible. Even the
25 26 I'm going to work them because I
[20:01] was still in charge until July 1. So
like there is a transition period and
[20:08] not everybody just walks away. Some
people do.
[20:11] » Yeah.
But uh and also the new person should be
[20:14] able to go back and look and say, "Hey,
what do we do?" Right? Any any
[20:19] department worth its weight would have a
list of what they had, what they were
[20:23] working on anyway. And if you go back to
the previous year's thing, it lists like
[20:28] your goals. They're supposed to be
listed there.
[20:31] » So, do we meet those goals? I mean, it's
pretty simple.
[20:34] » So, here's the thing, too, is for the
zoning board of appeals. They forget
[20:39] who's in Yeah. the fair now reach out to
me. But the zoning board of appeals is
[20:46] probably one of the least in least
active boards in town.
[20:50] » Don't only meet like once a year or
something.
[20:53] » Well, that's because we don't have any
new business.
[20:57] » They got new business after I left. They
get that where they had to
[21:03] CEO's zone enforcement guys decision was
appealed which is very rare,
[21:09] » right? But um all the results.
>> Okay.
[21:14] » But um yeah, I could you know because
what I did is just go back through and
[21:19] we had you know I don't even know if we
had but maybe one or two meetings that
[21:24] year and that's that's it. And then we
there's the whole thing about online
[21:29] training because as far as I know the
state still requires that anybody's
[21:34] dealing with land use uh complete so
many hours of you know the continuing ed
[21:40] which is online.
Um,
[21:43] » yeah, cuz I think what's going to happen
is if I don't get them, I'm just going
[21:47] to have to write
>> and I don't really want to do that or do
[21:51] a description. We'll just do the
description.
[21:54] » Kayla, actually, it's easy. You don't
have to do anything.
[21:57] » Then what am I doing now?
>> If they don't submit it and you come to
[22:01] a deadline, the report
>> I don't know the deadline. That's the
[22:04] thing. Nobody said anything.
>> That's part of the problem is that we've
[22:08] tried multiple ways to get back in. The
report is required by but it
[22:14] » but the the the other stuff isn't
required. The department reports are not
[22:20] required. It's all the financial
>> financial report.
[22:22] » Yeah. So, so you if if someone doesn't
give it, you list report not submitted.
[22:27] » List report not
>> honestly that's a good way to put
[22:32] pressure on that.
>> No kidding.
[22:33] » board right or that entity because if
you're not doing that then when it does
[22:37] time come time for budget season and
somebody asks a question you can say
[22:41] well I don't know because for the last
three years they haven't submitted
[22:44] anything for their annual report. So
what are we doing? Why do you all of a
[22:47] sudden need to come to the board of
finance and ask for money when you
[22:51] couldn't spend the time to write down
>> so what happened
[22:54] » like
>> you know and again guilty I I delayed I
[22:58] actually had it on my calendar and then
kind of got
[23:01] » by the wayside with other things but it
didn't take that long to actually dig
[23:06] through it and get it done.
>> Well that's why too I want to be more
[23:08] current because of the turnovers and
stuff. You know what I mean? Because if
[23:12] you know
>> allows you to catch up.
[23:14] » Yeah. They don't you get that report
done with then you
[23:21] this one should be done by the end of
the year.
[23:23] » Yeah. Exactly. Theoretically,
>> there were we at one time
[23:29] the treasurer's office had asked for the
annual report to be submitted with the
[23:34] budget and that forced you to do the
annual report with the budget because if
[23:40] you submitted it without the annual
report then she would kick it back and
[23:43] say where's your annual report?
But then we went away from that because
[23:49] » because you know there was a lot of
stuff going on and the budgets are hard
[23:53] and yeah well every budgets are hard but
>> how hard is it? It's a good time for the
[23:57] entity to do the their annual report too
because now you should be looking at
[24:01] that. Hey did we meet our financial
goals from last year?
[24:04] » Exactly.
>> Right. [clears throat] Or do we need to
[24:06] adjust this plan? That's just my
opinion.
[24:09] » No it makes sense. So maybe we can try
and realign it. Um
[24:13] » yeah,
[24:16] » but yeah. So, um the other thing too
would be the dedication. I don't know
[24:21] how we're going to how I'm going to do
that. Um cuz last last um meeting we
[24:28] were thinking of Linda Gagney cuz she
was the tax collector then but I don't I
[24:34] mean I don't personally know her or
anything so I don't know how I would
[24:37] write a dedication um
honor but uh if we do that
[24:44] » there's enough people at town that you
>> I'll have to interview people
[24:47] » or Katherine could help you do it
probably.
[24:50] » Yeah. Or I was gonna see about um
Sherry, the town the clerk Sherry. Maybe
[24:56] she could help.
>> Uh Chuck Funk would be a good person.
[25:00] » He was board of finance chair for a
while. So he would know her.
[25:06] » Okay.
>> She was tax collector when I was chair.
[25:10] » He was tax collector for a long time.
>> Okay. Um so yeah. So the only thing I
[25:17] had that's the only thing for next
meeting. Um so we may or may not have
[25:24] next meeting just if there's no updates.
Uh and then I'll follow up with Sherry
[25:28] to see when we can expect that. And then
if anybody else has anything to we want
[25:35] to discuss. Um
>> just let me know too.
[25:39] » Somebody asked me in town to draw up
like a flowchart of the administrative
[25:45] process.
of, you know, all the boards and
[25:48] commissions, departments, board of
finance, how that whole thing. So, I
[25:52] think I'll try to get that done. I got
very frustrated using the paint
[25:58] software.
>> God, [laughter]
[26:01] you know, I'm used to You ever use Mac
Flow? Ever hear that?
[26:05] » No.
>> That's a real nice flowcharting
[26:07] software.
>> Oh, yeah. Don't use that too much.
[26:11] » There's not something somewhere. use
Excel and just outline the boxes as you
[26:15] go.
>> But there's not
[26:18] » Yeah, because you could do arrows and
stuff like that with
[26:22] » there's none of them out there already
printed.
[26:27] » There's got to be something somewhere.
No, no, thank you. That's that's an
[26:31] excellent tip. [laughter]
>> You could just get a chalkboard.
[26:36] » Yeah, really take a picture of it.
[laughter]
[26:40] » I actually thought of that. Seriously,
just draw it. Take a picture. [laughter]
[26:45] » It's very convoluted sometimes. There's
not wrong about that part.
[26:49] » Yeah.
[laughter]
[26:51] » It's like a stairc
um remarks for the good of the board.
[26:58] Thanks for everybody's help. If anybody
wants to volunteer for the board of
[27:02] finance section, let me know to write
that up. Um and we
[27:09] are done. Should I make a motion to
adjurnn?
[27:13] » If you'd like to.
>> I would love to.
[27:16] » Second.
>> Paul. All in favor?
[27:20] » I mean close. 7:30. Thanks, Tim.
>> Yeah, I want to make sure that I have
[27:27] those outstanding.
[27:33] Yeah, cat does not
>> she say she wasn't vering