Board of Finance Meeting

001[Music] [Applause] [Music] you [Music] I'm already okay good evening everyone I call this special meeting of the Brookfield Board of Finance to order and about 7:30 on September we finish we will have a full complement of the board in about one or two minutes joins us thank you everyone for being flexible and accommodating for my schedule and reschedule and schedule I thought that it was important [Music] now we have public comment next item on the agenda do we have any members of the public that would like to get comment well alright well there's always the end we received one I received one item of communication and correspondence I thought I had forwarded on turns out that I didn't there was a question for mr. Correa asking what the millwright impact is when when things change

002would you like to give public comment now or at the end so so name address serial number for the records stay in the Korea seven eight six nine four o forty five forty five West what's being raped I have copies of emails if anybody wants them I just wanted to bring up a general concern about spending and priorities I know what there's a lot of the budgets really tight on both the town and the school side and I'm not really familiar with how you manage either one but I had an issue with the Board of Education member who use their email to try to get private information on children and then use that information to punish them through a public sore not a public use but through a private sports organization and so I brought

003it to the board and after about eight weeks I think it's probably more like five weeks with vacations and stuff so I don't know how much they spent but I really wanted not one right because if you read the emails it's very simple a private citizen asked the principal hey can I have disciplinary depth data on these six and six little kids right the principal said no it's a privacy issue the Board of Ed number fifteen to thirty minutes later with a different subject different email not connected right said we absolutely need to know and then had a persuasive essay to try to convince him that she would give the FERPA like protection if he would only break FERPA the last line was call me on the phone if you're more comfortable with that so

004after an eight week investigation a lawyer came back and a Harvard MBA four teachers decided that that was an issue and I want to know how much did we spend to do that and why how much are we spending to teach kids to be upstanders but not have the Board of Education and I'll have the emails if anybody wants it I mean you can feel free to distribute those so everyone's on the same page if they haven't got the chance [Music] okay we can move on to approval of minutes of previous meetings make the motion to approve the August 14th quarter finance regularly [Music] the discussion here again okay hearing none all in favor of approving the minutes as distributed and presents it in chaos a night all right now more of our very special

005program special meeting reported the first elected sir so streetscape this everybody is aware is about 80 percent finished we should be completed in about three weeks which is about week I think beyond the actual original schedule and that's primarily because we hit quite a bit of ledge on the west side of the street and have to do some work around to knock someone alive down luckily the ledge was very soft rock so it came out pretty easily but it didn't hold us up a few days some of the business owners apart as to the expected concern it's more difficult to get into their properties what we're blocking off one entrance but the Capri neighbor did they probably get in the other entrance so we're working with them closely most of them have not been inconvenience

006for more than two days we're really careful about how we do that we understand that we're on target with the budget and on time so we're a good shape there the order Marsha is gonna give you more detail but the what it is the net they're with us they tell us that there are no findings on the town side now I don't think they're gonna find any others and Marsha continues to work with them we're on schedule that have the audit finished by the attendance gear FEMA were completely finished with them now we're simply more she's got a report to show you we're waiting for the state to simply approve for FEMA and the state to do their processing and Marshall give you the details but we look like right phase three of the streetscape

007we did some work on that we're hoping to do that next summer it is our estimates have come back a little bit more than we originally estimated so we're going back to the grant organization Wescott to tag their their group that doesn't an answer for the additional funds there is about four hundred eighty thousand dollars left in that pile of money I think we're asking for about 120 thousand so we're pretty sure we're going to get it we'll know next month that should bridge the gap so we don't have to go back to the residence I know with I want to keep where we are for the residents we'll just ask for the grant to be increased and then looks very very good after having a conversation with the powers that be at West cover

008things in town are going pretty well I think don't have any major issues I'm open for any questions I think the streetscape looks wonderful I see people walking under the closed sidewalk already it's great you know the brick looks good and I see them carrying the light posts around yeah it's it's been a little difficult because with this phase if you remember we got a tap grant to pay for 80% of it and that's a federal grant and their requirements are absolutely room and they have inspectors on-site every hour that our contractors they're filling out reams of paperwork so that comes out of the grant money but it seems a little extreme to me we're gonna spend a hundred and sixty thousand dollars just on the inspector but if you don't do it exactly the

009way that that being said you don't get the grant so that's what we're doing but he's working through it my god pallucci very very good on the subject of streets and whatnots any movement on what's going on with more south on federal road chick-fil-a yes Jai drama yes we have an approved plan the project remember we got a four years ago the state is going to start the next year right and so they were going to do the intersection at mcdonnell's they're going to do the intersection at chick-fil-a and in the turn lanes North itself put in some sidewalks put in some lights at Beverly Drive which is right below McDonald's they're going to be putting a light in because people who definitely driver really get me right there and up at ramen house that

010will be coming down the road from Reno why come down and actually you'll make a left through ramen house parking lot so you will meet the light with O'Connor's about this and then make a left or a right from there and that'll be a lot safer you know also we we absolutely believe that these changes were making will speed the traffic particularly north and southbound at chick-fil-a because the amount of cars there especially northbound on a Saturday it turns a northbound into one light runner because everybody's trying to make a left into Jim fillet and we've had quite a few J can talk about we've had some accidents errors and we think that's gonna it's gonna help a lot the original project was all the way from ramen house oh and also down by Assembly

011of God Church coming up little I will be anyway coming up and then if you come down there'll be a turnaround for plows right by the that last bill yeah healthy ways and so that will eliminate one of the lights and sort of speed everybody three lights because we won't have a like coming down the hill and I was recommended by the state we've talked to all the property owners they won't agree and that's gonna make that safer to do there a cost to us or it's a state project they pay 100% of it everything that's happening on lower federal Road really feel this state-funded now if we want to upgrade the lights or if we want to upgrade the bus stops the construction is state-funded yep they're state it's all on the state and

012remember four years ago when we started this project they came back it was a 16 million dollar project and they were gonna do the entire Road from BJ's all all the way up to Robin house they just didn't have the funding so we came up with this compromise hitting those real friction points and it's it's a very good plan it's good to know that such a big project is that no additional cost to us out of pocket something loud it's a statement project benefit we get the benefit we do have an hourly employee that we're paying just to monitor and to go to meetings and get the costs so they have a tiny that make sure is doing the things that we want to do there's nothing that cost its nominal to Austin yeah I'm

013the silver for Greenway extension this or anything yes we looked at every talk to parks of record off the police we talked to everyone involved and they originally wanted to run the still River green light from the police station to the parking lot and we were gonna you know the field stands down we we quote the designer Freeman give us the least expensive design because we have only know two hundred and seven thousand dollars and they put it right next to the part of this agreement right next to the soccer field right but apparently all side of the soccer no one like that we didn't we thought people would be sitting on the green light watching soccer babes just putting all their chairs have so we're gonna look to put it into the west side

014of that the soccer field more in the woods that will probably be a little more expensive because we're gonna have to put some dill in it some fencing but the original estimate came back at one hundred eighty four thousand so we think we can still stay under the 207 and the designers coming back with an upgraded design probably that should be in the next month or so and then we have to get the approvals through the state and all those things and then we can start down but it's within the amount I was brewed I'm sorry it's within the amount that was initially approved yeah yeah we've got a grant of 207,000 the initial design is 184 we haven't gotten the price of probably the change what we think we can keep it it's not

015a huge thank you sir thank you all right then we move on to the report of the finance director slash controller all right I gave you some information today and what I want to do is just go through the presentation and then just maybe go through what's on each page like a ten-minute 5i so you can just if you're looking for something you know where to find it that the first of all for last year's revenues and expenditures that the budget the revenues exceeded the budget by eight hundred and twenty thousand dollars there were three main clauses of that that contributors to that now that causes the tax collections we've talked about all along that they are three hundred two hundred and forty five thousand dollars higher we've also talked that the tax collectors very

016worried that she's collected so much in the back taxes that she won't meet her budget this year we did see a drop in with to include the 60-day collections subsequent to a year-end one that we took out last year we had a tax sale we took that out and after that even the sixty days were a little bit lower than that would've been what they were last year so that in our budget to actual before we did the accrual adjustments that 240 was was a much higher number the land use was higher than budgeted of which 70,000 was in next year's budget the rest was some of the fees those big three big properties we talked about that at an earlier meeting two hundred and forty five thousand of interest income we talked about the

017the changes we made there and then the one you haven't seen yet we did get fifty thousand dollars of miscellaneous revenue kurma every year decides whether there to give us a rebate or not and they have been giving us a rebate last year they in the 18th they gave us one in nineteen so that's what's in miscellaneous revenue so staying there so it looks like there's a already as you know seven eight plus way over the portion of the tax collections per twenty a whole for the revenue of one hundred fifty two hundred thousand dollars for in the revenue line for this current budget year now that we've somehow apply what was supposed to be our expected to be in the twenty revenue line we talked about if we could say well it's really deferred

018revenue but but we couldn't figure out how to match that with GAAP with that and just throw it a hang it up on the balance sheet until next year but it over two years it'll have the same effect on fund balance so that's seventy thousand I think the total was a half million that we were talking about so we should still get four thirty and a hundred and thirty of that what was that was the the fees on Branson and and things so the two hundred thousand isn't the gap to one hundred and thirty is just additional collections over budget the seventy was the came in last year instead of this year so we should I mean if expenses are right on and if we're right on then we're gonna have a hole that agreed

019for twenty double should expense everything else was perfect that's correct um you know yep I expect that we're going to make that hole up with the additional interest income we did a budget for higher interest income but we did get a estimate from the bank that not only should we have meat this year but we should get another hundred and sixty one thousand according to their calculations the because we didn't start these changes until partway through the year so I'm hoping that if we have a hole there we'll we'll make it up again so can we get a summary of that before we start the year can we get a summary of the plus and minuses before we enter yeah you bet I mean so we have a scorecard to start this so we're not

020shooting darts all over the place correctly so what we know we should be able to have a basis point going forward yep so we were doing that last year and and the only reason you don't have it this year is I'm the bottleneck that we've been dealing with the audit and I haven't quite got into the to think we're needed hundreds of thousands here eighty thousand here this and that you never have a scorecard that we can do a base of zero yeah there was one that we did last year on these presentations that was a one-page summary that I was hoping that we would do again and I have a tiny little scorecard coming up the expenditures were under budget by 720 the the big factors to that health insurance we've discussed before Board

021of Education 180 thousand under budget and 177 something just rounded and FEMA that we didn't spend as much as as we needed to on FEMA that so how do we get to that point like I don't how do we get to a point over 720 under budget when we really scraped together budgets and process that's a big number well how do we miss the health insurance and how do we miss these other things how do we miss the FEMA so well I'm a female on the FEMA if you remember that there storm happened in May and the estimates of we had to get a estimate before we started with any expenses in June and well had a disaster like we had we could have probably picked the number as to what we thought it will

022cost those anywhere between 1.2 and 2.5 million in actual costs to the town we at that point in time did not have any idea and we went to all our departments and got our best guess and coming back here later saying you're off yeah we were but we're off in the right direction so we did a conservatively and it's very hard when you have a disaster like that to say how many thousand cubic yards of debris do we have a very hard estimate we had a ton never Street he ended up with 72 thousand cubic yards but I wouldn't guess that Ralph would have been within 20,000 cubic yards if he made a guess so some of these things you just had to do the best you can any other question son on that the

023next one we talked a little bit about FEMA we had talked about it at the last meeting and so you have a handout and it was emailed as well that of trying to give you in a spreadsheet a history of FEMA so what's on this slide is the total at the bottom of the page that the total costs that we thought would be FEMA reimbursable last year probably about the October time frame were three hundred three point five million dollars that they just kept cutting and cutting that employees time they said was not reimbursable that even if if the employees are hourly employees because their hours are in the budget they said not reimbursable that originally said it was reimbursable crap correct that we and I think we've talked before we had our first consultant

024was brand new and they placed him with someone that was more experienced and things were a lot different between the first one and the second one but the second one really knew what she was doing that so the budgeted employees they don't care about opportunity costs that you know if we had the payroll clerk working on the FEMA storm that just as an example this payroll has to get done they don't care that well that 35 hours was for payroll and not for FEMA storm that but one of the things again she was she really knew what she was doing the second one we're now our third the second one really knew what she was doing she had told us to maybe consider an ordinance next before the next storm so that we could say

025hey if a storm hits everyone goes on to our leave and the salary employees and we've been trying to get an example of that type of ordinance from her that the second one that was a big disappointment volunteers that you can get a the going rate for volunteers and so I think the fire department took the going rate for Danbury is an entry level firefighter in Danbury as the going rate and come to find out that although the IRS will still consider our volunteer firefighters volunteers if we give them a fifteen hundred dollar stipend FEMA the second organ is and second branch of the federal government would not consider them volunteers so instead of twenty nine dollars an hour we got 81 cents an hour that for the firefighters mutual aid that I don't have

026an amount that we thought it was going to be several hundred thousand they put 150 to be conservative that all the work that went through the hours and hours that all these people the fire department the EMS and our own employees put in to get this paperwork the other of the mutual aid companies wasn't worth it to them they weren't going to do the paperwork so that came out and then we all were told at the seminar that we went to Greg Dombrowski was there Steve was there I was there the categories a and B are a hundred percent reimbursable they can be a hundred percent reimbursable but they're not at the storm in the state so that was cut so over 3.5 we had a million cut and 22.4 of the 2.4 we have

027424,000 that they show is covered by insurance we actually had five hundred thousand fifty thousand dollars more than that that they don't show the 991 is the total that we got from kurma they weren't trying to reconcile their records to kerma we would have liked to have the you know that would have been really cool but that's why I gave you the kurma stuff on on this attachment but for purposes of theme of calculations they're applying for 24 correct because some of them were just outside what they even constituents on the kids so so that for 24 is nine cash number at all it's just a it's just what they subtracted from theirs yes and the cash number is nine ninety one and that's the second page of this this handout so the total costs

028that we paid we had budgeted 1.7 we paid 1 million three hundred and seventy-six thousand dollars were picking up a revenue of 1 million three hundred and seventy-six thousand dollars that as a receivable last year we picked up some so the breakdown is on the back of the first page last year we picked up some as a receivable to match the expenses this year we're picking up some as a receivable to match the expenses if it all goes through as it stands now we would still get another hundred and four $34,000 on top of that that I didn't pick it up one because we may have an issue with GAAP there if you have a contingency you're allowed to accrue a loss but not again so I didn't pick it up for that reason I

029didn't pick it up because not everything is totally approved yet we checked today and what she had said and the original email was they had to go for a consultation my consultation though the this 1.6 million is almost a lot of that debris removal is one vendor what are you consulting that are you going to cut that are you going to disallow that know that some of the trees and I've never been able to talk about this at that a finance meeting but some of the trees had some lava had some lone eared owls in them and they wanted to make sure that we treated them appropriately and apparently we did that so that's held it up a little have so many strange alerts for many trees we had to tell them the exact GPS

030location of the tree we have to tell them the width of the tree the type of tree if it had a root bo is writing all this stuff down as it was we hired someone to follow the Public Works guy to show where the debris really follows series around what was I'm so lost on figuring what was the net cost of the actual town expense verses the insurance reimbursement verses the FEMA reimbursement what is the bottom line of the dollars do or the dollars ahead right now so the dollars that we spent that were covered by insurance were nine hundred and ninety one thousand dollars the dollars that we spent that we think will get reimbursed that's not zero that netted oxen and so I'm at zero right yep okay the dollars that we spent

031for FEMA the that we think will get reimbursed for FEMA our 1 million three hundred seventy six thousand dollars okay that's what we think we're getting from FEMA that's what we think that's what we spent and we think we're getting it plus we think we're getting an additional hundred and thirty four thousand one so we're positive one thirty-four had a negative one whereas the last meeting we talking down to a yeah yeah we thought we were gonna be down almost 200 right so because when you open you said we're nearer so we're positive and set up 200,000 negative and I didn't guess that is the difference so so why is there a second one three seven six one is cost and one is revenue revenue expenses showing the equal like the fit balance okay so

032he's good so we would be positive in it's not really positive but a hundred and thirty four thousand and and if you look at it that why is our claim say we have a 1.9 1 million nine hundred eighty thousand dollars of net FEMA costs and we only spent 1.3 million the differences are some amounts of volunteer time that we didn't pay try to check for but we could put in as our cost some amounts of police car time and fire truck time that like rent that we didn't pay a check for but we can put in our costs and then the the other two is there is time in there for you know that is employee time that's in the regular budget that we could use that we didn't put against this line okay

033is there any restrictions on where we can spend that 134 that just goes to the general call for searches so there's not any restrictions it has to be spent in certain areas or anything if we get it we it would be revenue in the nineteen twenty year because I would assume that's when we would get it that but there are no restrictions and I would say it might be a good idea to put it in capital non-recurring that's that's up to you I just was making sure we didn't have to spend it in a certain area and be careful that we spend it in that area no that's a reimbursement well one thing I didn't want to bring up to you guys whenever we had the discussion for about four hours about the lights here

034at the school the net costs at a town to go to the metal poles was thirteen thousand someone so I think that was a pretty good investment we made a good choice there because they did pay 75% of the additional cost insurance FEMA as a medication mitigation for future damage that's how I got her because these new metal poles will be much more structurally sound and wood poles and we have another storm FEMA says it you hardly your sites in your repair work will pay you to harden that because then we won't be paying a claim in five years no no so what is that the stadium lighting insta Surma part of this then whenever you are 364 they paid right then it was another idea 45,000 that came from FEMA no costs where the

035metal poles was around another 45,000 they should think 75% yeah it was added to the budget last year in July or August thing yeah we got 990 I just wanted to see if there's a fight 91 in proceeds for insurance yep we're getting 1.5 million from FEMA it's a stance our estimate right and then it puts us at a net positive position of 134 that means that we actually spent 23 67 in dollars camp that's correct yes okay does that show it does that 2367 children any of these girls yes it does it shows up on page on your financial statements it shows up on page 15 about a third of the way down [Music] in the 677 is so those numbers here are just a current year that's why they're they're not the exact

036numbers but if you look at the back of the first page you can see the allocation of FEMA expenses between the current year and the prior year which page of the back of this name on schedule [Music] so now where do I see that 2367 oh that's right oh I didn't add the two together and I didn't I just put FEMA on that one but I kept I just schedule that it didn't send it to you they chose thanks that ver 991 plus 37 exits the 24 yes the insurance the cost why I'm looking for the expenses I can egg into a little matrix that shows last year this year karma and feel the other questions on FEMA all right the current year property taxes we are over 50% collected for up through August that

037and what we're working on that we think would be the best way to show you this is if we had a graph that I mean property taxes are so predictable that they are gonna should this should be 50% and then a hundred percent in January or something like that so we've got some interns we'll talk about in a minute that one of the things on their list is to get the data for the last five years that you can see it you can look at it in a picture and if there's anything weird you'd have it there's only when I've done it in other towns the only thing weird was when they changed the taxes that December and said January was a bump that but that's why it should be you should be able to

038look at it and say I'm gonna sleep tonight so for now go ahead and sleep but it's it's right we're right where we would have expected it to be that intergovernmental revenues is the other big one that had a lot of color coding here that we haven't had any changes to the state money since the budget passed on June 4th that we budgeted for one point six million we right now think we're going to get one point eight billion because they restored some of the education cost-sharing it shows when in yellow is when the grant says they're going to pay us in oranges there's the Granta there's no dates in the grant but that's when we traditionally would get it the state estimate numbers are in green the ones that we estimated are in blue

039we should have received one payment so far of half the town aid Road and we did and the expenditures for the current year were we don't have any issues at this time status of the audit that the auditors are out here they're done in seventy five seventy three days that other accounting that we were the first ones done I happen to go to a party of auditors and find instructors son the fourteenth and we were the only ones for their island exciting party that that so they they they may have to come back for one day because there might have been something WPC a that they had to Jessup disbursements or something but we tried to get it to them so that they didn't have to come back but it sounded like Steve qualified that

040the town had no findings that nobody had findings that we have one open question that on on the Board of Ed grant and we're meeting with Ken and Joan not later that it's not finalized no so that's why I said at this time I'm not expecting any but something could come up in you know they haven't gone through their review process they could say oh I don't like the way they do whatever that so the open items teachers retirement data from Connecticut I received that this week and again I'm the bottleneck with everything so um I just have to put that make sure I've got both sets that I need so that we received we've got some pension and open reports that we're waiting for the FEMA receivable we can calculate it so it's measurable

041we think it's going to be available but next we have to have make sure it's auditable and so we want them to say that it's they've obligated the money that and so we can give the auditors that so they feel comfortable signing off that that it's a receivable and then having us a letter on that and they were talking about that this the the 17th of October so the audits due December 31st it should be no problem getting it out by then but but we'd like to get it out before any of the holidays if Michael thingy is still the next time you have communication with him do you mind respectfully requesting that he involves the that's fine and he hasn't done a formal review with us okay yeah he hasn't done a formal review

042with us yet either that's because we are out of order and that we usually you wouldn't have the statements now and he would deliver them and and so I don't think he's insistent anywhere started this is this is a demon you once what I did the email you once I did I folio Mysore this are you are we at the point now where are you still preparing are you a reviewer and Kevin and others are doing the preparation of schedule there you truly Oh No there they are busy on the day-to-day stuff so yes but but their review the auditors review is much more thorough than what I would have done is a review of of numbers that when I was an auditor that yes so they preparing some I don't know say I'm doing

043it all by myself we talked about this shortly that but does it have my my Khan going question remains the sustainability what we're creating here in finance department host Marshall um thank you whatever that so what we're doing is not we haven't done it really with the financial statements because there's only a few people in the state that can prepare financial statements I haven't have been partners in CPA firms or managers and CPA firms so we're not doing it with the financial statements but with the other aspects we've gotten we have a written manual for how to do payroll that the payroll woman came in she watched me do it she filed the manual the second time asked me I think two questions that so so it's working that we have written menial for the

044users of on how to do put a purchase order in and and so forth who had to update it to the latest version we're working on a written manual for our accounts payable we've got we did the census data we did a a few things we're doing not only where all the stuff was done manually before that they'd look and they type it and that so we've got payroll from a hundred percent full to one full time equivalent down to 0.25 full-time equivalent that so this is how you pull the report this is how it ties out the union contract this is how you double check it so for a lot of the little processes we're doing the financial statements is not one of them then what we're setting this marsh is setting the structure

045so that if she leaves whoever comes in all these processes are documented and repeatable and we have very very good staff it's really it's really compensated absences again munis that how do you get them thank you they can't figure out on their own system how to again it was all done manually in the past we're not doing it manually 170 employees typing on it all in know that but they're having a hard time figuring out how to get it to show last year instead of this year even when you asked for last year the capital assets because we have some time that we have an intern doing a deeper dive in capital assets we've got four lists of like for example of cars that munis has a list that should be our official list we've

046got the auditors have a list that they took years ago and carried from auditor to auditor it looks like we've got Ralph from Public Works has a list of cars and the insurance has a list they should all be the same list and so one poor auditor is sitting comparing all these and he's done with cars and now it just needs one of us to go through it and ask the questions what happened to this word is this now he is on working with the Assessors reports doing the same thing and then we have to complete went on footnotes there are things there are notes to the financial statements things like that that's the status right right now other information we did last time we talked we're about to do our upgrade we did our

047upgrade to immunise 2019 no major issues little pain in the neck but nothing major we have a great team that that the four full-time in our office are all new in the last 15 months law firm industry are highly qualified all looking to take on new duties and responsibilities all very conscientious about their work and the conscientious about your money that and again that same fun party that I talked to one of the other towns that he said I said about our interns he said you know I can't get my people to work with interns I can't get my people to learn new skills I can't get my people to they only do what they've always done and if something new comes up they're not going to do it so I this was a great

048party and interns that don't worry they're unpaid interns that that they're both seniors at Western Visconti 20 that that they can get credit or pay they can get credit and II get paid but they're doing it just one is doing it for credit one is just doing it for experience I had said at our back committee last week these are excellent workers that they're both whatever age at 21 19 even have a cellphone out that this is so refreshing that they're not getting paid they come in on time they stay to the end they don't take a lunch that incredible that they're quick learners to tackle all the projects and he's still coming back after the capital project and where we've talked to the other departments Board of Ed are back and an HR about

049different projects they might have to share the we're happy to share so just the maturity level of these two young men is just that's great it's like they've been with us for a year and a half they just jump in and do stuff I don't overstep but I was wondering if it was possible to come into town I'll meet this great team I asked them if I could take their picture so I can show you but that was great but not just come in not Friday afternoon this week because we are doing an asset observation we have a sign on our door will be closed for an asset observation what that means is the fire department invited us for a ride on the boat see what it was so yeah so that would you come

050in anytime that they are I'm just so excited every day coming in any questions for me other than Jay asking why are you gonna be done also I just want I just want to tell you on these 32 pages this kind of wanted to because you don't have a chart that's here and then they all kind of look alike if you start looking at them so I'm just gonna go quickly one at a time page one is the fund balance sheet that that has the major funds on it that page two is the fund income that shows the fund balance on the bottom I should mention that fund balance is eight million dollars that that is up 1.5 from last year that I've made a little notes that I ain't that mostly to myself so

051I just described what I'm who I had them highlighted at the bottom that page page 2 is the fund income statement on a GAAP basis modified accrual basis starting on page 3 going to page 15 16 is the budget to actual them so you're gonna want to look at page 1 page 3 250 216 page 17 is just the report of the property tax collector it's a required report with the state it's not exciting page 18 is exciting that that is the capital project fund bonded capital project on page 18 and 19 but it's showing the fund balance divided out by project that I'm so if you're on no where's a project where does it stand this is the page to look at and then so we don't get into the trouble that happened to

052the number of years ago that where there wasn't funding for projects at the very bottom is a reconciliation here's the fund balance and here's how the projects are going to be funded with that fund balance that so the only thing that is not specifically covered we've got two groups phase 3 and the second one should say phase 4 for $67 that those will be covered by the gorilla and once the grant is approved but the grant hasn't been approved so I can't pick up a receivable we have some financing costs that this year our finance and costs were very high because one of the attorneys doubled up their bills they sent us a bill in like September and another bill apparently they were billing months and months behind and so they're both there we did

053just go out to bid for bond attorneys and financial advisors that and we think we can save some money there that so that is page 1890 page 20 is the water assessments nobody cares about that page 21 and 22 are the balance sheet for the non major the small special revenue of capital project funds that the page 23 and 24 are the income statement for the non major and special revenue and capital project funds just that this total is on the front one so it's a breakdown of the other yep we get back to excitement on page 25 this is the town grant fund the grants that go in and out that so you can see what they are that the police department very active with the grant social services very active with the grants

054town clerk it's not grants so much as it's a dollar that she collects on each one that we have to keep separate page 26 that's the Board of Ed grants that they have a number of additional grants and that is a list of every single one of them that goes through there that page 27 what you're going to talk about a little bit more tonight the top half is the police asset forfeiture fund that's considered a grant they can only spend it on certain things and the bottom half is the police contract services fund that's a new report this year that just kind of shows in their fund their fund balance we're just trying to keep track of what this what if approved haven't approved so we nobody lose a sight and each of these

055separate little things has a project number so we track it and in munis but at the end of the year they had one hundred and seventy eight thousand dollars forty thousand was committed and 138 thousand was not committed and that's what he's going to be asking for shortly is there any plan to sweep we can that we might talk about that a little bit [Music] we can um page 28 is the capital non-recurring fund that's the fits the capital projects that aren't bonded and it just continues on for two different pages of what's in there and when things are finished the money we've been transferring it out to that fund balance assigned fund balance that we can use for other things we've got pension and open on page 30 and 31 we're waiting for some

056information from MassMutual on the pension and then on 32 we've got the agency funds that's a student activity fund and the contractor bonds an intern going through on the on the contractor bonds and just trying to match them up for the last few years to make us they've kind of been done by multiple different departments of not the finance department so we're trying to pull them into the finance department kind of doing a little internal audit to make sure we're comfortable Student Activity funds to the Student Activity fund there were no issues in the audit that I know that Ken continues to to go through that to say what should be and shouldn't be and I may have sent him a color-coded schedule to ask him to look at a few of these things that

057may be this you know there's some little grants that we could put them in the education grant fund instead that right now it's just state and federal grants in there and they had some local grants let's move them over to their if they're small but they're doesn't look at like any tremendously weird nothing that's not every other history night I loved it I hope it's to your to laugh at love to see a breakout of the additions and deductions from that last that leprosy okay except those additions and deductions from the Student Activity fungus yeah and they have a program and it divides so these are just the totals and you could see you know here's the class of 2020 and here's the cheerleaders and [Music] thank you any questions comments concerns Sheriff the Board

058of Ed if you would join us please [Music] okay they're going to put the financial is that you received your end result as Marsha already gave away the Gateway the final ending we did end up one hundred seventy seven thousand three hundred eighty nine dollars under budget number seems to be fairly shifted Bob send those out yes um I was in that in town during the last finance meet so I asked him I said did they send that to you Marsha do you mind putting them up on this plane I'm sorry guys fairly similar to the [Music] I thought I had forwarded Ewok but I only said thank you Bob sure it's fine we're going to see you boasting and bragging to your party friends [Music] that's the definition that seems to someone certainly [Music]

059is that what Dan can expect when he goes to visit the team from jokes and games intelligence it's sent thinking about it's important you might put off but you know very funny serious restroom I can fling my Venus which would be 7 to 10 thank you [Music] you want to see the cupboard memo or the financial report first of course going through all right all right [Music] there it is as I mentioned our under budget by 177,000 which is a little bit larger than we reported last time and there's a few reasons for that primarily because we were conservative than our figures with special education numbers we have a really good team in place right now and so we expect those numbers to be tighter as well as we go along so they won't have

060to be as conservative because the were conservative unit over the nexus there in addition to that are out of district transportation costs ended up being less than we anticipated for a few different reasons number one we had some of the contracts that we weren't able to establish in place and then we also established some ride share programs with other districts if we're all going to the same registered facility in addition to that we ended up not paying as much in facilities at the end of the year as we normally anticipates and said this is the first year that he remembers here that when the hot weather hit and they had to turn on the air-conditioning that we had like minimum issues and minimal breakdowns with our units normally they'd have to have some significant repair

061and a replacement with our a/c units so that contributed to our - our under budget costs as well where we saved the special it second patient on the run in the memo is that more the salary side or just other no expenditures just yes perhaps for examinations evaluations [Music] we'll just spend a couple of minutes looking for so the difference between the revenues the shortfalls I offset the shortfalls is a plus one seven seven correct so if I ended up all of those top numbers and subtracted all the bottom up was I should point to one seven so um he doesn't do it exact he just does the big ones these are just the majority but the future can see the exact looking at closer and I'm looking at that close yes surplus right now

062me or not right now that happened probably about four months ago as I reported when as a finance company we are looking and it looked like we may be tiptoeing on the line black and red so we at that point decided to institute a freeze it's really difficult once you insert into freeze to kind of put that a hard stop on it by the time that you freeze travel years there travel again textbook so what supplies is where I started the the supplies the textbooks are no longer needed if you have just a couple months left of this and that's when you message degrees there it's always difficult with with [Music] Oh point four percent total budget nobody than a surplus if it was leaving I know it sucks to see those sorts of things

063but I guess their decisions that have to be made at a point in time right okay I'm sorry I'm not seeing a number though on this mission there's no number time today what what no no on this this is just a government memo explaining so you'll see it all in the details it's just really difficult to get this and not and try to discern where the the pluses and minuses aren't here so we asked Kim once we started to talk giving these to you all to put a cover minute right but if you're gonna put put it in the government with a special I promise is causing an increase we should actually have a number to just be easier for the students so that we know because we it's come up as an issue in

064the past you know we fund an additional 800 thousand special weather laws we understand that but we wanted you know the sooner we can grasp it you know the better we can plan for you know any potential needs that are might come off okay so costs were lower for special because we're lower for special ad trim entities because of conservative estimates yes which as I have I think I've mentioned this last month because of the team we have a place that we have greater confidence they have greater confidence in so we should say that even Titans would have to business has to leave a special ed budget where it was we can we're allowed to take it down you know no because because the budget that we have worked forward seems to be more accurate

065representation so though we didn't lower costs we just we just paid the cost we overestimated the cost conservatively so it's not like we made savings and make cuts and did anything what we did is we put in X and we came in and y so the cost is the cost but it's banished the grow thing clause was not as great as expected right we did end up having less transportation costs [Music] right so that was a cost advantage cost cut but the other one was actual cost that came in an actual what it was what it is is what it is [Music] again I apologize we didn't see these two weeks ago Cindy was having more questions [Music] it's best we just with this to venom I think our show had mentioned it before we

066are going to have a joint committee of Marcia and Bob Beldon and its sheer drop the finance and John had together try to tighten up that language so it is consistent with boredom and mortified [Music] yeah and as we're putting in the financial statements together we found another reason why we should tighten it up and make it make some changes we we don't want to add it to the budget so they subtracted as revenue okay you credit revenue where's the debit so we just to make it show up the way that everyone's used to showing up that that's hard we created a debit but it's down below in the reconciliation yes they're waiting for me again into the financials so we could just clean it up and go for it here so we don't have

067to do [Music] all right thank you okay let's move on to do we have a report from the audit Fuji no moving on we have no old business to discuss matters of new business I would like to invite to the table for discussion chief for so it would please [Music] I have noticed [Music] okay so we have some items for the first one we have two outside service requests the first one I move that the board approve an appropriation in the amount of eight thousand six hundred seventy from the police outside service fund we're covering one half of the full replacement cost of a mohawk vehicle repair lift for their apparent police vehicle that town hall garage as outlined in chief per cells letter dated eight twenty seven okay yeah its chief Purcell please just

068by way of background be the lift that the town garage mechanics use to repair our police cars Town pickup trucks and other vehicles of the similar size catastrophic we failed the full replacement cost was about well it's exactly double this of seventeen thousand and change the Public Works Department because they were strapped to cover it asked us if we would consider funding it half to outside Services fund because it is a capital expense to qualifies in the description of how we can use that fund and I fully support it the police commission fully supported at the board of selectmen support of it and we would appreciate your support we think it's a good good good purchase by the town it's already been purchased we just have to pay for it and you feel comfortable that

069it's no I mean given given that all our repairs are done at the town garage it's used at all of our vehicles it's an appropriative chance you have the biggest fleet in town no you don't have he doesn't that big asleep but probably the largest use of our Public Works garage because their vehicles are around 24 hours there are there have questions from any members or cheaper style of the first elected on this item ok anything you want to anything else it's no good it's a good good purchase and they got a great lift a little bit better rating and it's the technology is far advanced that that being served them for a long time do you know how long a matter of interest I honestly don't know but I think it was an original

070install and they both the garage down there so little 40 years it could be as I know hasn't been that long hasn't that garage wasn't built that long all right no further discussion all those in favor of the motion when the game is a night the second order of business I move that the board approves an appropriation in amount seventeen thousand police outside services for the supplementary funding your supplements very funding to the original outside service fund request in order to examine a plan named bill option to determine the estimated cost and to examine potential building sites on town only property is outlined in the Chiefs letter david august 7 - doesn't it can I get up [Music] okay discussion she herself you would this this is an additional appropriation for the original purple procreation

071granted to our outside service Earth from the outside services fund to fund the facility needs study and the schematic plans site analysis that sort of thing we analyzed the existing site and we based on the needs analysis said it could be done as an addition renovation to our existing facility that comes with a cost beyond dollars and cents we'd have to live through it as any homeowner knows that they try and do a renovation and live through it it's difficult our operation makes it even more so given the dollar amount that came in and the fact that this we want this to be the right plan for the town when ultimately we we bring it forward we felt that we needed to do a new build option additional site has not yet been chosen but

072will be analyzed as a part of this options include the town of all property where the old house was torn down facing Pocono Road the library considered at one time so that's a possibility and we need to analyze the sites we need to do a schematic plan for the building based on the existing needs study that's a balanced study and it stands we don't have to do any tweaking to that at all but that will drive the schematic plan for the new build scenario and then they have to do a professional cost estimate we want to take a look at the two numbers where they come in and they're very similar just make sense as long as we define an appropriate use the old building which they tell us is a very good shape now

073the new build cost his way up the police commission and we make them in and say listen it just makes financial sense to the town to consider the additional addition renovation plan whatever we need to have the information to make an informed decision and that's what this request does it gets us the funds to do questions comments concerns I don't remember off the top of my head when the time frame was that we felt this with doing the police or renovation would fall into that the capital plans for the big projects does anybody else recall it's four or five years in the future ticket then your capital plan because we agreed that we weren't gonna do anything for three years what don't the school so we're redoing the capital again to the depth at least

074the radios radios 3.1 million yeah and that was a higher priority for you it is higher priority and I will tell you we're looking at an option I've been discussion to a state Connecticut over possibly going on their radio platform which could significantly reduce the cost to the town it would just mean just buying the radios from the cars and so forth I bring off of their platform we have some radios from the state now we're doing some testing to see what the reception is Kohl's and Costco and BJ's of some of the places where we normally have radio reception problems if it's equal or better you know it's probably no brainer floors so that's we're exploring that option so thank you that number may or may not be real it might be significantly less

075the plan is a plan to be updated so I guess my question is how far out from essentially doing a project should we be doing the planning for the project with technologies changing I mean no four years is a very long time you know if you're looking at 10 that definitely changes the scope of things but it's now the great time to do it if he gave us the within the costing of the addition renovation he gave us an inflationary factored that should go years out he he gave us a number to apply so we have a more realistic number so I think that baseline figure is workable as long as things don't go crazy - Eileen's understand if we built a building in four years where we have to get a whole new design

076because your needs changing or your need of pretty much gonna stay the same for number of police officers as you perceive it the type of building you need numbers up all the things that the purpose of the facility needs study the heart of the study was to project out the needs for Brookfield moving forward so this plan takes that calculation Mussoorie been made looking out 20 years we can look out 20 years but to the best of our ability it assumes looking out that far saying a full build scenario for the town of Brookfield so this this plan given that the architect that's going out that far what's the people have only usable in three years or four years or five years might need a little tweaking but not massive changes have already done that

077work the technological leaps if you will in our industry but isn't this significance at a 17,000 is the best see where it fits in our capital plan dollar wise I mean forget the year it's the amount we're looking to see with our new bill versus renovations so we could be looking at 20 million versus five million so it better fits in our ten-year plans so the middle of the knowledge now was better to know it five years down the road so we can plan other projects in the 10 year window right so well all this 17,000 is looking at a new bill versus pushing on a renovation yeah so we get a better number and looking at a better number to fit into that 10-year model that Marshall aid if we can reduce it or

078has to increase something drops out or something comes in and we do that we have much higher comfort level right that's what I'm trying to say that's the 17,000 now it makes more sense to spend so we make better decisions on bigger projects to me [Music] then I agree completely [Music] no further discussion all those in favor the motion on the table and give us a night thanks Jay [Music] before we move into executive session all we ask to do so I want to remind everyone the big reason why there was some confusion about the date of this meeting was because I had initially proposed it for tomorrow but there's good reason why we moved it to today tomorrow is the first meeting for the design phase of the new single project so I forgot

079to mention that earlier that was a big push as to why we're meeting tonight 7:00 p.m. - Barry thank you all right I knew that the board go into executive session for purposes of discussing a real estate matter and can you invite the chief of police in tonight so I mean good like fun chief financial officer so moving into executive session is inviting the finance director our treasurer [Music] [Applause] [Music] [Applause] [Music] knees or whatever you reading okay we've returned from executive session yes I move that we authorize the first elect and negotiate for nun named real estate property and the terms agreed in the executive session I'll second all right all those in favor indicate by saying aye aye motion carries [Music] all right I moved a Luger there's no color right okay all

080in favor by okay we are adjourned 9:15 everybody