Duxbury Select Board needs to explain

To the Editor:

The article in the Waterbury Record Jan. 2 regarding the state of the Town of Duxbury’s finances raises serious questions as to what the select board has been reviewing at its meetings.

We were told at the special meeting in October preceding the bond vote that the treasurer provided them every month with a breakdown of the prior month’s expenses. This document includes the line-item budget figures for the year, current monthly expenditures, annual expenditures to date and prior year numbers.

This information needs to be monitored to properly manage the budget. The fact that there were unexpected expenditures for damaged infrastructure is not unusual and makes the monitoring of these monthly reports even more important.

Contrary to the board chair’s surprise regarding the deficit in the independent audit of Dec. 9, the town treasurer informed the board and the town at the special meeting on Sept. 16 that the estimated deficit for the prior year was $108,000. At the second special meeting at the end of October, he informed everyone that the deficit had increased to $157,000. Additionally, he also mentioned that the town was over budget in its current fiscal year.

How can the board be surprised by the audit report when it was presented?

The criticism that the audit report was late is a weak canard. The claim that the board had the audit in July the previous year does not make sense. The treasurer would not have had the time to complete the June payments, etc., close out the books and provide the information and schedule with the auditor. The time frame for completion of an audit generally takes two to three months, possibly four, depending on how quickly the financials can be completed and the auditor can schedule a visit to the town office.

The town treasurer has admitted that he has been overwhelmed by the position. It must be pointed out that the treasurer’s role is to pay all bills presented to the town and approved for payment by the select board. Two members of the board are assigned to review and sign all checks prepared by the treasurer. These checks and their relevant invoicing are then bundled, presented for review as warrants and then approved and signed off on by the board.

The treasurer cannot issue checks or make payments on his own authority. Granted, there appear to have been some issues with the accounting process that caused a delay in completing the audit, but the responsibility for conscientious budgeting and spending rests squarely on the select board.

As one example, at the Sept. 16 meeting, we were told that the board had agreed to employ the assistant on a “full time” basis despite having approval and budgeting for a part-time, 20-hour position. That fact alone, two months into the fiscal year, foretold an adjustment would need to be made elsewhere in the budget or on that one line item you were going to be over budget.

In last week’s article, they now claim to be aware that the line item was maxed out as of Dec. 23, yet it appears that they will continue to employ the assistant for another six months.

Given the scope of the position and now knowing the grants the town has, someone needs to explain what this individual is doing. The claim that he is spending 27 hours a week on these grants is dubious at best. What is accomplished with the other 13 hours? How many other line items are similarly over budget? 

I earlier addressed this on two occasions; I specified what the select board needed to do. As of this date, we have been told the amount of the deficit for the previous fiscal year and we need an analysis of what accounted for this overage.

We need to know where the current fiscal year’s budget stands and to what extent are we in a deficit position. We need a complete spreadsheet of all obligations and loans, and the level of our current indebtedness. We need a spreadsheet of all grants completed and in process, showing where we stand in relation to reimbursement(s).

Based on what I have witnessed from September, I fear that a number of surprises await us in the next couple of months. I sincerely hope that is not the case.

Richard L. Charland

Duxbury