Board of Finance - Minutes - 05/17/2023

PHONE: 960-442-0553
www.waterfordct.org
FIFTEEN ROPE PERRY ROAD
WATEREORD, CT 06385-2886
MINUTES
BOARD OF FINANCE MEETING
Regulat Meeting
Waterford Town Hall — Auditorium
Wednesday, May 47, 2023 at 7:00 pm
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Ronald Fedor, Robert Tuneski, Kevin Petchark, Davi
Present: John Sheehan,
Absent: Chairman Glenn Patterson, Joe Fillipettt
Elected: Robert Brule, First Selectman; Abbas Danesh, Treasuret
RIM Members: Susan Driscoll, Nicholas Gauthier, Paul Goldstein, Cheryl Larder
Staff: Kimberly Allen, Director of Finances Mare Balestracct, Chief of Police; Jil Stevens of behalf
of James Bartelli, Utility Commission; Dani Gorman, Human Services Administrators
Michael Howley, Fire Services Administrator, Ryan McNamara, Director of Rec & Parks;
Jonathan Mullen, Planning Director; Gaty Schneider, Director of Public Works; Alen
Wilensky, fax Collector; Rebekah Wilson, Finance Office Coordinator / Board of Finance
Recording Secretary
1. Fistablishment of a quorum and call to order.
A quorum was established and the Regular Meeting of the Board of Finance was
called to order at 7 p-TM-, May 17, 2025.
2. Public Comment.
Helen Kwasniewski, 4 Quaker Hill (WW aterford) town resident, urged the Boatd of Finance to
consider the financial welfare of the town’s senior citizens by lowering the tax rate to 19 mills.
was displeased with the current re-evaluation and stated that future of the resident's fate is in the
Boatd’s hands.
3. Approval and acceptance of minutes:
Regulat Meeting on April 12, 2023
Motion by Robett Tuneski and seconded by Kevin Petchark to approve the minutes of the April
42, 2023 Regulat Meeting.
Page 1
Board of Finance Re

Corrections by John Sheehan:
Item 8: The vote was tecorded as 0-0-0, correct the vote to 5-0-0.
Item 9: Correct the contingency of $30,798 “to” the designated line #10109-51110, not “from”.
Vote: 4-0-1 Abstain: Ronald Fedor Motion Passed.
4. Review List of FY22/23 Revenues and Estimated Tax Rate Based upon the RTM 2023 approved
budget.
John Sheehan asked if everyone received the email revised revenue and mill rate calculation. Dave
Peabody asked for a hardcopy for review. No discussion.
5. Establish the Tax Rate for Fiscal Year 2024
_ John Sheehan stated that the Finance Director had provided reports with no use of fund balance.
For discussion putposes, he shared a calculation with the Board using an $1,033,598.00 application
of fund balance, because that is the amount of funding that the departments return to the General
Fund at the end of the FY2022. A reduction of the proposed 21.20 mills would reduce to 20.97 mills
by this calculation. Please see the attached report. -
Discussion between Kevin Petchark and John Sheehan regarding the potential negatives of using the
fand balance. John Sheehan gave examples of how the tax rate increased exponentially in previous
yeats as a result of using fund balance. He suggested that in order to avoid those increases in the
future would be to use a consistent amount of the fund balance every year.
Discussion between David Peabody and John Sheehan regarding unassigned fund balance and other
uses that may arise.
Discussion between Ron Fedor and John Sheehan in regard to state and federal grants that were
issued during COVID and how they impacted the Town’s fund balance. Some funds are accounted
for in the fund balance and some ate still being spent. The particular grants that were discussed were
non-recurring.
Motion by David Peabody for the proposed reduction of the mill rate from 21.20 to 20.97 as
proposed by John Sheehan. No second. Motion failed for lack of a second.
Motion by Ronald Fedor and seconded by Kevin Petchark to approve the Tax Rate of 21.20 mils
for Fiscal Year 2024 as proposed.
Vote: 5-0-0 Motion passed.
6. To consider and act on a request from Kim Allen, Director of Finance, on behalf of Fire Services
for an FY23 Out of Series Transfer as follows:
Board of Finance Regular Meeting Minutes - May 17, 2023 Page 2

Fire Services
DEPARTMENT
APPROVED CURRENT ACCOUNT ACCOUNT _—s-_- REVISED
Budget Available INGREASE [2 DEGREASE: | Available
Line No. Org. Gade Object Code Object Description A t Budget : ig
1 10123 52377 Breathing Apparatus Testing 8,760.00 {2,590} 5,000 3,440
2 10123 54218 Firefighter Equipment 30,000.00 10,366 (4,000) 6,366.
3 10123 54226 Equipment 12,000.00 3,681 (1,000) 2,681
0
TOTAL 5,000.00. {5,000.00}
Motion by Ronald Fedor and seconded by Robert Tuneski to approve the FY23 Out of Series
Transfer for Fire Services to:
e Increase the line #10123-52377, Breathing Apparatus Testing in the amount of $5,000 and
decrease line #10123-54218, Firefighter Equipment, in the amount of $4,000 and decrease
line #10123-54226, Equipment in the amount of $1,000.
Vote: 5-0-0 Motion Passed.
7. To consider and act on a request from Kim Allen, Director of Finance, on behalf of Public Works
for an FY23 Out of Series Transfer as follows:
Line No. Org. Code Object Code Object Description he mecnt ment INCREASE PECREASE Amount
1 10130 52040 Service Contracts & Repairs 65,000 (5,085) 8,000 2,915
2 10130 51540 Snow Overtime 56,000 29,422 {8,000) 21,422
3 10130 52470 Solid Waste Disposal 875,000 (10,388} 11,000 612
4 10130 51540 Snow Overtime 56,000 21,422 (11,000} 10,422
§ 10130 54060 Office Equipment 800 {1,405) 1,406 1
6 10130 51540 Snow Overtime 56,000 10,422 (1,046) 9,376
7
8
9
10
TOTAL 20,406.00 (20,046.00)
Motion by Ronald Fedor and seconded by Robert Tuneski to approve the FY23 Out of Series
Transfer for Public Works to:
decrease line #10130-51540, Snow Overtime, in the amount of $8,000.
the line #10130-51540 Snow Overtime in the amount of $11,000.
the line #10130-51540 Snow Overtime, in the amount of $1,406.
Vote: 5-0-0
Board of Finance Regular Meeting Minutes - May 17, 2023
Increase the line #10130-52040, Service Contracts & Repairs in the amount of $8,000 and
Increase the line #10130-52470, Solid Waste Disposal, in the amount of 11,000 and decrease
Increase the line #10130-54060, Office Equipment in the amount of $1,406 and decrease
Motion Passed.
Page 3

8. Pending Board of Selectmen approval, to consider and act on a request from Kim Allen, Director of
Finance, on behalf of Planning & Zoning for an FY23 Out of Series Transfer as follows:
APPROVED CURRENT ACCOUNT a ACCOUNT REVISED
Budget Avaliable INCREASE «DECREASE Available
Line No. Org. Code Object Code Object Description Amount Budget Budget
1 10110 §1110|Administration 111,283.00 7,036.00 7,400.00 14,436.00
2 10110 52030) Professional Fees 20,000.00 47,232.01 (7,400.00) 9,832.01
3 0.00
4 0,00
§ 0.00
6 0.00
7 0.00
8 0,90
Ey] 0.00
19 0.00
0.00
0.00
TOTAL 7,400.00 (7,400.00)
Motion by Ronald Fedor and seconded by Kevin Petchark to approve the FY23 Out of Series
Transfer for Planning & Zoning to:
e Increase the line #10110-51110, Administration, in the amount of $7,400 and to decrease
the line #10110-52030, Professional Fees, in the amount of $7,400.
Question raised by Ronald Fedor regarding the reason for the transfer. John Sheehan replied that
the transfer was due to a payout to the former Planning Director.
Vote: 5-0-0 Motion Passed.
9, Pending Board of Selectmen approval, to consider and act on a request from Kim Allen, Director of
Finance, on behalf of the Police Department for an FY23 Out of Series Transfer as follows:
APPROVED CURRENT ACCOUNT ACCOUNT REVISED
Budget Available INGREASE. PADECREASE®] Available
Line No. Org. Code Object Code Object Description Amount Budget Budget
41 10129 53100 Tires 10,854.00 423.94 2,000,00 2,423.94
2 10129 52040 Service Contracts and Repairs 26,269.00 9,586.54 2,000.00 7,586.54
3 10129 53090 Fuel & Lube 108,767.00 12,469.65 21,000,00 33,469.65
& 40129 b1420 Fatrol 3,43/,122,00 405,872.81 44,000.00 69L8/2.8)
§ 10129 52300 Training and Education 85,500.00 13,560.52 5,000.00 8,560.52
6 10129 52305 OSHA Compliance 5,500.00 3,973.90 2,000.00 1,973.90
7 0.00
8 0.00
9 0.00
10 0.00
a)
0.00
TOTAL 23,000.00 23,000.00
Motion by Ronald Fedor and seconded by Robert Tuneski to approve the FY23 Out of Series
Transfer for the Police Department to:
Board of Finance Regular Meeting Minutes - May 17, 2023 Page 4

e Increase the line 10129-53100, Tires, in the amount of $2,000 and decrease the line #10129-
52040, Service Contracts and Repairs, in the amount of $2,000.
e Increase the line #10129-53090, Fuel & Lube, in the amount of $21,000 and to decrease the
line #10129-51420, Patrol, in the amount of $14,000, decrease the line #10129-52300
Training and Education, in the amount of $5,000 and to decrease the line #10129-52305,
OSHA Compliance, in the amount of $2,000.
John Sheehan commented that he recently completed the Citizens Police Academy and it
was a vety valuable experience. He highly encoutaged others to attend when it is offered
again next year. He expressed his appreciation for the men and women in the department
and thanked Chief Balestracci.
Vote: 5-0-0 Motion Passed.
10. Pending Board of Selectmen approval (approved as of 5/16), to consider and act on a request from
Kim Allen, Director of Finance, on behalf of Fire Services for an FY23 Out of Series Transfer as
follows:
APPROVED CURRENT ACCOUNT ACCOUNT — REVISED
Budget Available INGREASE. © (DECREASE): Available
Line No. Org, Code Object Code Object Description Amount ig Budg
4 10123 53070 Apparatus Maintenance 175,000.00 1,844 20,000 21,844
2 10123 51412 Part Time Firefighting 310,584.00 97,822 (20,000) 77,822
0
TOTAL 20,000 (20,000)
Motion by Ronald Fedor and seconded by Kevin Petchark to approve the FY23 Out of Series
Transfer for the Fire Services to:
e Increase the line #10123-53070, Apparatus Maintenance, in the amount of $20,000, and to
decrease the line #10123-51412, Part Time Firefighting, in the amount of $20,000.
Discussion. Question by Ronald Fedor regarding the reason for so many unexpected repairs. Fire
Services Administrator, Michael Howley, teplied that the fleet is aging and due to weat and tear it
has needed more repair and maintenance than originally planned. The safety of the personnel and
public is of utmost importance. There is aging apparatus that needs to be replaced and has been
difficult to keep in service. They are currently using two local vendors for maintenance.
Vote: 5-0-0 Motion Passed.
11. Pending Board of Selectmen approval (approved as of 5/16), to consider and act on a request from
Dani Gorman, Human Services Administrator, for an additional appropriation in the amount of
$19,102 to be transferred to operating accounts 10119-52030 (Professional Services), $5,000 and
account 10119-51210 (Clerical), $14,102.
Discussion. John Sheehan asked for clarification on the grant money is earmarked for the Youth
Services Bureau and how it is distributed. Dani Gorman, Human Services Administrator, replied
that the funds are distributed in the General Revenue Fund, under the Youth and Family Services
budget.
Board of Finance Regular Meeting Minutes - May 17, 2023 Page 5

12.
Motion by Robert Tuneski and seconded by Ronald Fedor to approve the appropriation to:
e Decrease the revenue account #10119-48719 in the amount of $5,000, increase the account
#10119-52030, Professional Services, in the amount of $5,000 and decrease the revenue
account #10119-44480 in the amount of $14,102 and increase the account 10119-51210,
Clerical, $14,102.
Vote: 5-0-0 Motion Passed.
Pending Board of Selectmen approval (approved as of 5/16), to consider and act on a request from
Michael Howley, Fire Services Administrator, for an additional appropriation in the amount of
$5,000 for line 32323-55900 (Cohanzie Emergency Generator) for higher than expected quotes to
complete the work and to forward onto the RIM, if required.
John Sheehan commented that this is a CIP project that could be taken out of Contigency and not requite
to forward to the RTM and is budgeted for.
13.
Motion by Ronald Fedor and seconded by Kevin Petchatk to approve the additional appropriation
in the amount of $5,000 for line 32323-55900, Cohanzie Emergency Generator, for higher than
expected quotes to complete the work.
Discussion. Ronald Fedor cited issues that the Fire Services budget wasn’t prepared carefully enough
for contingencies and thought that these additional requests were unnecessary.
Motion made by Ronald Fedor and seconded by Robert Tuneski to reduce the requested amount
of $5000 to reduce to $1000.
Discussion. John Sheehan commented that he planned on having a contingency of $3,800. He
would like to make a friendly amendment, if Ronald Fedor consider.
Question from Ronald Fedor to Michael Howley, regarding the reason for the higher than expected
costs. Michael Howley responded that there ate some unknown costs for the generator replacement.
Amended Motion by John Sheehan and seconded by Kevin Petchark to approve a transfer from
Contingency in the amount of $2,000 for line 32323-55900, Cohanzie Emergency Generator, for
higher than expected quotes to complete the work.
Vote: 5-0-0 Motion Passed.
Pending Board of Selectmen approval (approved 5/16/23), to consider and act on a request from
Ryan McNamara, Director of Recreation & Parks, to close capital projects 33719-55822 (Leary Park
Irrigation) and 33719-55835 (Veterans Field Irrigation) and reallocate funds as follows and forward
onto the RTM, if requited.
a. Appropriate an additional $36,000 to account 33720-55854 (Leaty Basketball Court Repairs),
b. Appropriate an additional $25,000 to account 33720-55855 (Town Hall Basketball Court
Repairs)
Board of Finance Regular Meeting Minutes - May 17, 2023 Page 6

Motion by Ronald Fedor and seconded by Kevin Petchark to approve the request from Recreation
& Parks to:
e Dectease the line item# 33719-55822, Leary Park Irrigation, in the amount of $47,300 and
decrease the line item #33719-55835, Veterans Field Irrigation, in the amount of $13,700
and increase the line item#33720-55854, Leary Basketball courts, in the amount of $36,000,
and increase the line item #33720-55855, Town Hall Basketball Courts, in the amount of
$25,000.
Discussion. Question from Ronald Fedor to Ryan McNamara, Director of Recreation & Parks, as to
what the additional funds will be used for exactly. Ryan McNamara replied that due to the state of
the basketball courts there needs to be an asphalt reclamation project, grading, repairing of surface
and structural cracks are crucial. The tennis courts ate also in need of repairs but the basketball
courts ate a priority for public safety.
Question from John Sheehan asking why is irrigation not a priority. Ryan McNamata responded that
is certainly a priority but they ate waiting on changes from the Civil Triangle Park project before
they proceed with any plans.
Vote: 5-0-0 Motion Passed.
14. To consider and act on a request from Jonathan Mullen, Planning Director, to request an
appropriation in amount of $25,500 from Capital and Non-tecurring designated line #20511-57870
(Mago Point Improvements) and forward onto the RTM as required.
Motion by Ronald Fedor and seconded by Robert Tuneski to approve the request from Planning
and Zoning to:
e Appropriate $25,500 from the designated line #20511-57870 to the appropriated line and
forward to the RTM.
Discussion. John Sheehan asked for more detail on the project. Jonathan Mullen said that this
tequest is for the overflow parking lot state owned DEEP at Mago Point. Planning and Zoning has
been working with the state since 2018 to repair this parking lot which has broken pavement to
make it into an active parking lot. The state will be contributing funds as well.
Vote: 5-0-0 Motion Passed.
15. Pending Board of Selectmen approval (approved as of 5/16), to consider and act on a request from
Michael Howley, Fire Services Administrator, for an additional appropriation in the amount of
$41,043 for line 10123-51110 (Administration) for an employee payout and to forward onto the
RTM, if required.
16. Motion by Robert Tuneski and seconded by Kevin Petchark to approve the request from Fire
Services, for an additional appropriation in the amount of $41,043 for line 10123-51110
(Administration) for an employee payout from Contingency.
Discussion. Ronald Fedor asked if he may be given the name of the employee. Michael Howley
commented that the appropriation was for the retirement of the Fire Marshal of 38 years.
Board of Finance Regular Meeting Minutes - May 17, 2023 Page 7

Vote: 5-0-0 Motion Passed.
17. Pending Board of Selectmen approval (approved as of 5/16), to consider and act on a request from
Jim Bartelli, Utilty Commission Director, to request an appropriation in amount of $544,000 from
Capital and Non-recurring designated line #20531-57816 (Old Norwich Road Pump Station) and
forward onto the RTM as required.
Motion by Ronald Fedor and seconded by Kevin Petchatk to approve the appropriation in amount
of $544,000 from Capital and Non-recurring designated line #20531-57816 (Old Norwich Road
Pump Station) and forward onto the RTM as required.
Vote: 5-0-0 Motion Passed.
18. To consider and act on a request from Alan Wilensy, Tax Collector, to review a list of tax accounts
to approve for transfer to suspense for the current fiscal yeat.
Motion by Ronald Fedor and seconded by Kevin Petchark to approve the list of tax accounts to
approve for transfer to suspense for the current fiscal year.
Vote: 5-0-0 Motion Passed.
19. Old Business:
a. Continue Discussion around revising BOF Policy 1.01, Boatd of Finance Budget guidelines to
include Performance Mettics.
b. Continue Discussion of a potential BOF Policy governing the use of the Unassigned Fund
Balance of the General Fund to adjust the Mill Rate.
John Sheehan commented that the items under Old Business will be bypassed at this meeting and
will be kept on agenda for next month’s meeting when Chairman Glenn Patterson returns.
20. New Business: None.
21. Liaison Reports: None.
22. Correspondence:
a. Virginia Bielucki, Town Accountant, Periodic Financial Statements FY23 dated April 14, 2023.
b. Virginia Bielucki, Town Accountant, Status of General Fund Unassigned Balance dated April 14,
2023.
c. Virginia Bielucki, Town Accountant, Status of Contingency FY23 dated April 12, 2023.
Quarterly Capital Project Status Report
e. Abbas Danesh, Town Treasurer, Quartetly Treasuret’s Report and Related Financials for
petiod ending 3/31/2023.
f. Virginia Bielucki, Town Accountant, Status of General Fund Unassigned Balance, dated May 10,
2023.
g. Virginia Bielucki, Town Accountant, Periodic Financial Statements FY23 dated May 10, 2023.
No comments regarding Correspondence.
Board of Finance Regular Meeting Minutes - May 17, 2023 Page 8

23. Adjournment
Motion by Ronald Fedor and seconded by Robert Tuneski to adjourn the meeting.
Vote: 5-0-0 Motion Passed.
Meeting adjourned at 8: 07 p.m.
Respectfully submitted,
Ade Ad
ULL L Lr
John Sheehan Rebekah Wilson
Clerk Board of Finance Recording Secretary
Board of Finance Regular Meeting Minutes - May 17, 2023 Page 9