[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

Board of Finance, August 27, 2026

Transcript