BOARD OF FINANCE
Minutes of the
October 25, 2016 REGULAR Meeting
MEMBERS IN ATTENDANCE: Chairman Paul Harrington, Michael Ciarcia, Malcolm Hamilton, Norman Boucher, David Weigert, Dennis Gragnolati, and Cornelius O’Leary
ABSENT: Alternate Member Stephan Brown, Jr.
ALSO IN ATTENDANCE: Amanda Moore, Assistant Finance Director
Chairman Paul Harrington called the REGULAR meeting of October 25, 2016 to order at 6:30P.M.
PUBLIC INPUT REGARDING BOARD OF FINANCE MATTERS ONLY:
Michael Bracken submitted a letter and spoke to this Board regarding actions of the Police Commission and insurance regarding former Police Captain. He also discussed abatement program.
Richard Rochelle spoke and submitted a copy of Minutes from the Windsor Locks Police Commission dated December 12, 2012 concerning insurance for retirees.
CORRESPONDENCE:
Letter from the Labor Attorney was distributed to all Board members present.
ADDED AGENDA ITEMS:
Michael Ciarcia made a motion to add Current Year 2016-2017 transfers to the Agenda. Dennis Gragnolati seconded the motion. All were in favor. Vote was 6-0 and the motion was approved.
PRIOR YEAR TAX REFUNDS:
Chairman Harrington stated the prior year tax refund of $81,284.59 which was to be discussed at the Town Meeting was not discussed. Assistant Finance Director, Amanda Moore stated there were some unclarified items regarding this issue and that is why it was not discussed. Discussion continued regarding whether funds which the Town is obligated to refund should have to go to a Town meeting. Cornelius O’Leary stated as long as the amount is not discretionary there should be no need for it to go before a Town meeting. Chairman Harrington stated the Town should be informed of such issues and the motion made at the previous Board of Finance meeting should stand.
YEAR END TRANSFERS:
Amanda Moore reviewed and discussed the year end transfers with the Board. She stated this is the last meeting before the expected visit of the auditors in November. Mr. O’Leary, Mr. Ciarcia and Chairman Paul Harrington inquired about policy regarding what amount of transfer needed to be presented to the Board for approval. Amanda Moore stated she is inquiring about this policy.
Board of Finance
Minutes of October 25, 2016 Regular Meeting
Page 2 of 8
The transfers discussed were as follows:
T-16 Tax Office Transfer of: $1,050.00
From: Print & Bind-Tax Forms Acct. #114-302 Amt: $350.00
From: Edu. Training & Prof. Dev. Acct #114-299 Amt: $400.00
From: General Supplies-Process Bills Acct. #114-304 Amt: $300.00
To: General Supplies-Office Acct. #114-303 Amt: $1,050.00
Transfer of: $24,269.00*
From: Contingent Fund Acct. #142-276 Amt: $24,269.00
To: Prior Year Tax Refunds Acct. #114-952 Amt: $24,269.00
T-16 First Selectman Chris Kervick Transfer of: $2,588.00*
From: Rep. & Maint-Elevator Acct. #116-223 Amt: $96.00
To: Tele. & Communications Acct. #116-224 Amt: $96.00
From: Rep. & Maint-Elevator Acct. #116-223 Amt: $372.00
From: Electricity Acct. #116-226 Amt: $283.00
From: Contingent Fund Acct.. #142-276 Amt: $1,837.00
To: Natural Gas Acct. #116-228 Amt: $2,492.00
Transfer of: $6.00
From: Repair & Maint.-HVAC Acct. #124-196 Amt: $6.00
To: Equip. Test-Sprinkler Acct. #124-197 Amt: $6.00
Transfer of: $211.00
From: Electricity Acct. #201-1141 Amt: $211.00
To: Tele. & Communications Acct. #201-1139 Amt: $211.00
Transfer of: $3,426.00
From: Electricity Acct. #202-211 Amt: $3,426.00
To: Tele. & Communications Acct. #202-898 Amt: $3,426.00
Transfer of: $17,319.00*
From: Contingent Fund Acct. #142-276 Amt: $12,140.00
To: Water Main & Hydrants Acct. #209-139 Amt: $12,140.00
From: Contingent Fund Acct. #142-276 Amt: $5,179.00
To: Street Lighting Acct. #209-140 Amt: $5,179.00
Transfer of: $83,218.00
From: Recyclables Acct. #310-188 Amt: $41,505.00
From: Covanta Tip Fees/Landfill Rent. Acct. #310-187 Amt: $37,172.00
From: Brush Disposal/Grinding Acct. #310-835 Amt: $4,541.00
To: MSW Pickup/Refuse Acct. #310-189 Amt: $83,218.00
Board of Finance
Minutes of October 25, 2016 Regular Meeting
Page 3 of 8
Transfer of: $2,071.00
From: Tele. & Communications Acct. #314-215 Amt: $316.00
To: Electricity Acct. #314-216 Amt: $316.00
Transfer of: $1,755.00
From: Heating Fuel Acct. #314-219 Amt: $1,755.00
To: Natural Gas Acct. #314-218 Amt: $1,755.00
Transfer of: $150.00
From: Electricity Acct. #316-233 Amt: $150.00
To: Water Acct. #316-234 Amt: $150.00
T-16 Assessor’s Office (Elizabeth Duffy) Transfer of: $1,160.98
From: Prof. & Tech. Serv-Consultant Acct. #0287 Amt: $1,160.98
To: Prof. & Tech. Serv-Data Processing Acct #0286 Amt: $435.00
To: Gen. Supp-Printing Acct. #0290 Amt. $430.98
To: Books Acct. #0292 Amt. $295.00
T-16 Town Clerk Transfer of: $332.39
From: Printing/Bind Acct. #15 Amt: $332.39
To: Land & Recording Acct. #774 Amt: $332.39
Transfer of: $1,152.76
From: Office Supplies Acct. #19 Amt: $1,152.76
To: Land & Recording Acct. #774 Amt: $1,152.76
Transfer of: $104.87
From: Printing/Bind Acct. #15 Amt: $104.87
To: Postage Acct. #21 Amt: $104.87
T-16 Zoning Board of Appeals Transfer of: $2.76
From: S & W Period/Secty Acct. #612-070 Amt: $2.76
To: General Supplies Acct. #612-074 Amt: $2.76
Transfer of: $2.17
From: Postage Acct. #612-075 Amt: $2.17
To: General Supplies Acct. #612-074 Amt: $2.17
Transfer of: $27.99
From: Postage Acct. #612-075 Amt: $27.99
To: Advertising Acct. #612-072 Amt: $27.99
Transfer of: $110.00
From: Edu. Training & Prof. D Acct. #612-073 Amt: $110.00
To: Advertising Acct. #612-072 Amt: $110.00
Board of Finance
Minutes of October 25, 2016 Regular Meeting
Page 4 of 8
Transfer of: $349.48*
From: Contingent Fund Acct. #142-276 Amt: $349.48
To: Advertising Acct. #612-072 Amt: $349.48
T-16 Chief Eric Osanitsch and the Police Commission Transfer of: $57,563.00
From: S & W Reg/Admin. Acct. #200-349 Amt. $3,000.00
From: S & W Reg/Patrolman Acct. #200-350 Amt. $21,155.00
From: S & W Reg/Dispatchers Acct. #200-351 Amt. $20,000.00
To: S & W OT/Dispatch Acct. #200-356 Amt. $44,155.00
Transfer of: $11.00
From: Prof. & Tech.-Testing Acct. #200-716 Amt. $11.00
To: Prof. Dues/Pol. Comm. Acct. #200-362 Amt. $11.00
Transfer of: $963.00
From: Prof. & Tech.-Testing Acct. #200-716 Amt. $963.00
To: Edu. Training & Prof. Dev. Acct. #200-363 Amt. $963.00
Transfer of: $594.00
From: Tele. & Communications Acct. #200-368 Amt. $594.00
To: Rep. & Maint./Vehicle Acct. #200-366 Amt. $594.00
Transfer of: $88.00
From: Tele. & Communications Acct. #200-368 Amt. $88.00
To: Rep. & Maint./Car Wash Acct. #200-367 Amt. $88.00
Transfer of: $11,752.00
From: Gasoline Acct. #200-378 Amt. $10,425.00
From: General Supp.-Office Acct. #200-372 Amt. $1,115.00
From: Prisoner Care Acct. #200-384 Amt. $212.00
To: Mach. & Equip./Gen. & Office Acct. #200-387 Amt. $11,752.00
T-16 Department of Public Works Transfer of: $986.16
From: Rep. & Maint./Sidewalk Acct. #170 Amt: $986.16
To: Prof. & Tech./Out Grounds Acct. #770 Amt: $986.16
Transfer of: $292.35
From: R & M/Parks Acct. #720 Amt: $292.35
To: Prof. & Tech./Out Grounds Acct. #770 Amt: $292.35
Transfer of: $6,800.00
From: S & W STIP/Insp. Acct. #165 Amt: $6,800.00
To: Gasoline/Lubes Acct. #180 Amt: $6,800.00
Transfer of: $1,741.91
From: S & W/Seasonal Acct. #166 Amt: $1,741.91
To: Gasoline/Lubes Acct. #180 Amt: $1,741.91
Board of Finance
Minutes of October 25, 2016 Regular Meeting
Page 5 of 8
Transfer of: $1,070.80
From: S & W/Vacation Sec. Acct. #167 Amt: $1,070.80
To: Gasoline/Lubes Acct. #180 Amt: $1,070.80
Transfer of: $700.15
From: S & W/Overtime Acct. #168 Amt: $700.15
To: Gasoline/Lubes Acct. #180 Amt: $700.15
Transfer of: 3,441.22
From: Rep. & Maint./Sidewalks Acct. #170 Amt: $3,441.22
To: Gasoline/Lubes Acct. #180 Amt: $3,441.22
Transfer of: $54.86
From: R & M Parks Acct. #720 Amt: $54.86
To: Gen. Supply Acct. #175 Amt: $54.86
T-16 Finance & Park and Recreation Transfer of: $2,208.40
From: Park Revolving Acct. Acct. #500-46 Amt: $2,208.40 (REV)
To: S & W Programs/Special Acct. #500-253 Amt: $2,208.40 (BUD)
T-16 Finance Transfer of: $2,390.00
From: Interest Acct. #800-93 Amt: $2,390.00
To: Principal Acct. #800-92 Amt: $2,390.00
T-16 Ann Marie Claffey and CONA Transfer of: $432.00
From: Gasoline-Buses Acct: #414-958 Amt: $432.00
To: Education/Training/Prof. Dev. Acct: #414-36 Amt: $432.00
Transfer of: $2,823.00*
From: Gasoline-Buses Acct: #414-958 Amt: $517.00
From: General Supplies Acct: #414-39 Amt: $267.00
From: Postage Acct: #414-40 Amt: $288.00
From: Mach. & Equip./Repairs Acct. #414-42 Amt: $975.00
From: S & W Periodic Sec. Acct. #414-34 Amt: $133.00
From: Contingent Fund Acct. #142-276 Amt: $643.00
To: Rep. & Maint./Bus Acct. #414-37 Amt: $2,823.00
Transfer of: $67.00
From: S & W Periodic Sec. Acct. #414-34 Amt: $67.00
To: Equipment Contracts Acct. #414-38 Amt. $67.00
*Signifies Additional Funding Request. All others noted are Intra-Departmental Requests.
Chairman Paul Harrington asked the Board for a motion to approve transfers. Cornelius O’Leary made a motion to approve all transfers as presented. David Weigert seconded the motion. All were in favor. The vote was 6-0 and the motion was approved.
Board of Finance
Minutes of October 25, 2016 Regular Meeting
Page 6 of 8
ADDED AGENDA ITEM-CURRENT YEAR TRANSFER:
Ms. Moore explained transfer was being submitted to correct issue regarding Community Resource Coordinator stipend position and to move forward. Chairman Harrington stated since there was a new line item being created it needed to go to a Town Meeting. Motion was made by Mr. O’Leary to table this agenda item and Mr. Gragnolati seconded it. All were in favor. The vote was 6-0 and the motion was approved.
LABOR ATTORNEY OPINION (SALARY ADJUSTMENTS):
In regards to Human Resources Director overpayment, Ms. Moore stated repayment was made to compensate this issue. Discussion was held regarding whether or not proper amounts of payroll deductions were accounted for. Board agreed to move forward.
In regards to Town Planner, the Board discussed Attorney opinion letter which stated “In addition, for the employee who actually performed the work assigned to them by the First Selectman, the(y) may raise equitable defenses and arguments including that the Town has now obtained the additional services rendered by the employee, and the Town should not be able to claim the benefit of those services without compensation.” Mr. O’Leary stated the employee completed the work under the assumption that she would be compensated for it and the actual situation is the Board’s problem and not the employee’s and she should keep the funds. Mr. Gragnolati asked the Board how future situations like this one could be prevented. Discussion was held and Mr. Weigert, stated he agreed with Mr. O’Leary and the employee assumed the added responsibilities in good faith and stated that such situations as this one is costly to the Town. Chairman Harrington stated he agreed that the employee did the work and stated they should be compensated, however, he did not agree with the avenues of how payment will be made. Mr. O’Leary added that agreement between both parties was assumed legitimate and deserved. The employees did the work, did it correctly and that the First Selectman, in good faith, assumed he had the authority to make the decision to compensate them for such work. The First Selectman has now been corrected and we should move forward. Chairman Harrington disagreed and read several sections from Town Charter. He also stated he would like to move forward however, he has different examples and can not. Mr. O’Leary agreed with Chairman Harrington and stated the first Selectman should explain why the second situation happened. Board tabled decision pending discussion with First Selectman Kervick.
In regards to sub-budget line item to transfer $4,000.00, discussion was held regarding what line item this should be taken from. Norman Boucher and Michael Ciarcia stated funds should not be taken from a Town service item. Board discussed whether or not the funds should be taken back from the employee. Mr. Ciarcia stated that no action should be taken at this time and the Board continued on to the next Agenda item.
Board of Finance
Minutes of October 25, 2016 Regular Meeting
Page 7 of 8
FOLLOW UP DISCUSSION REGARDING RETIRED OFFICERS’ BENEFIT:
Chairman Harrington stated decision could not be made as Board of Selectman had not made a decision. Ms. Moore stated they are still meeting with Legal Council to make a decision because there is a distinction between insurance and additional benefit of the account that is funded to the employee in the amount of the deductable. She stated they are two separate entities and the separation agreement only scopes to the insurance coverage. Mr. Ciarcia questioned what line item within the Police Commission would funding be coming from and if the Chief of Police has the authority to enter into a contract. Dennis Gragnolati stated it is not known whether the Chief or the Commission entered into the contract. Mr. Ciarcia stated that perhaps Board of Finance approval should be needed if funds are to be committed in the future.
Mr. O’Leary stated if the members were incorrect in entering into this contract, perhaps the Town Attorney should point out why they are incorrect and give the interpretation to them and do such to all boards. Chairman Harrington read statements from the Town Charter, Section 808. He also stated that this Board is given the responsibility of “being the gate keepers for Town finances” and is beginning to lose control. He stated some Boards and Commissions are acting unilaterally with what they want and not bringing things to Board of Finance attention that should be. Discussion continued regarding how to remedy this situation. Chairman Harrington added, seeking legal opinions of attorneys because of actions that Boards and Commissions are taking does not help to move things forward. Mr. Gragnolati suggested a workshop for all Boards and Commissions. Suggestion was also discussed about having funds deducted from Boards or Commissions who do not make funding decisions using charter policy, however, it was agreed that this could take away from Town services. Chairman Harrington stated that any transfer over $1,500.00 requires presentation to Board of Finance for approval and it is noted as such in the charter. Mr. Gragnolati asked if the Police Commission had the authority to enter into such a contract without presenting it to the Board of Finance. Chairman Harrington requested a motion be made. Mr. O’Leary made a motion to seek Town Attorney advise as to if the Police Commission had the authority to commit the Town to future funding without the Board of Finance approval. This motion was seconded by Malcolm Hamilton. All were in favor. The vote was 6-0 and the motion was approved.
PUBLIC INPUT REGARDING BOARD OF FINANCE MATTERS ONLY:
William Rousseau agreed with Board members that it is time for Windsor Locks to become more organized and professional and follow a rule book. He also spoke about the police contract and salary adjustments.