Board of Finance - Minutes - 04/12/2023

FIFTEEN ROPE FERRY ROAD
PHONE: 860-442-0553 | |
www.waterfordct.org
RECEIVED FOR RECO
WATERFORD, CT i
2023 APR 20 A Il: 52
TOWN CLERK
WATERFORD, CT 06385-2886
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Wednesday, April 12, 2023
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ular Méetin Waterford Town Hall — 7:00 pm
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Present: Chairman Glenn Patterson, John Sheehan, Kevin Petchark, Robert Tuneski and
Joe Filippetti
Absent: Ronald Fedor and David Peabody
Elected: Robert J. Brule; Paul Goldstein, RTM Moderator; Cheryl Larder, RTM
Staff: David Campo, Town Clerk; Mike Howley, Director of Fire Services; Dani Gorman, Human
Services Administrator; Paige Walton, Assessor, Kimberly Allen, Director of Finance;
Maryellen McConnell, Recording Secretary.
1. Establishment 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 7:00 pm on April 12, 2023.
2. Public Comment: none.
3. Approval and acceptance of minutes:
Motion by John Sheehan and seconded by Joe Filippetti to approve the minutes of the
Budget Hearing Meetings from March 1, 6, 8, 13, 15, 20, 22, 27, 2023; and Regular
Meeting Minutes of March 15, 2023.
Vote: 5-0-0 Motion: Passed
*AMENDED AT THE BOARD OF FINANCE REGULAR MEETING ON 5/17/23:
*Item 8: The vote was recorded 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”.

—!
Board of Finance Regular Meeting — April 12, 2023
Page 2
Audit RFP Presentation by CLA. Vanessa Rosetto and Steven Gross from CLA were in
attendance to answer questions:
Questions from John Sheehan:
1. Will you be changing up auditors, so we will not have the same ones year after year
and have fresh eyes? According to Vanessa, Steven Gross will be in charge of the
audit this year. He will be replacing Matt. Steve came in on the tail end of last
year’s audit,
2. Why did it take so long to get the Federal Audit done? They do have until March
30" to get the audits out. They prefer to send the state and federal audits out
together and they will do their best to get the audits out earlier.
Questions from Chairman Glenn Patterson:
1. What were the changes that caused the current delays? The Finance Department
and the Board of Education Finance Department had to go through various lease
standards, and eliminate leases. This year will be similar as we will be going through
software subscriptions.
2. Is there staffing issues on your company is having? We are having an extreme
staffing issue. From the pandemic, kids are not going into accounting, the ones that
do ate nol gelting their CPA license, and It has been very difficult.
3. What is the differential between Town and Board of Education fee schedule? The
Board of Education is very different from the Town side. This was broken out as
requested by the Board of Finance.
Possible action to appoint CLA as Town Auditor for FY23.
Motion by John Sheehan and seconded by Robert Tuneski to appoint CLA as the Town
Auditors
Vote: 5-0-0 Motion: Passed
*AMENDED AT THE BOARD OF FINANCE REGULAR MEETING ON 5/17/23:
*Item 8: The vote was recorded as 0-0-0, correct the vote to 5-0-0.
*Item 9: Correct the e contingency o of £$30,7, 798 “to” the e designated | line #10109-51110, not ‘ from”.

I Board of Finance Regular Meeting — April 12, 2023
Page 3
6. To consider and act on a request from Kimberly Allen, Finance Director, on behalf of the
Tax Collector for an FY23 Out of Series Transfer as follows:
Line | Org. Object | Object Approved Current =| Amount Amount Revised
No, | Code Code Description Budget Budget increase Decrease | Budget
Amount Amount Amount
1 10106 | 52020 | Postage 6,000.00 (80.06} 75.00 (5.06)
2 10106 | 53010 | Supplies 280.00 98.64 (75.00) 23.64
TOTAL 75.00 (75.00)
Motion by John Sheehan and seconded by Joe Filippetti to approve the Out of Series
transfer in the amount of $75.00.
Vote: 5-0-0 Motion: Passed
7. To consider and act on a request from Kimberly Allen, Finance Director, on behalf of the
Senior Services for FY23 Out of Series Transfer as follows:
~ ‘, Line | Org. Object | Object Approved Current Amount Amount Revised
: No. | Code Code Description Budget Budget Increase | Decrease | Budget
“ Amount Amount Amount
1 10135 | 51110 | Administration | 159,774.00 | 72,153.00 (2,280.00) | 69,873.00
2 10188 | 32080 | Professional 0.00 0.00 2,280.00 . 2,280.00
Services
TOTAL 2,280.00 | (2,280.00)
Question from John Sheehan to Dani Gorman:
Why are we adding this new line with three months left in the FY23 budget and it was
not in the FY24 budget? The Professional Services line was just suggested two weeks
ago at the Board of Selectman meeting. We have used it at Youth and Family Services
but never at Senior Services. Director Gorman noted that the funds for these mental
health services reside in line 10135-52040 in the proposed FY24 budget.
Motion by John Sheehan and seconded by Robert Tuneski to approve the Out of
Series Transfer in the amount of $2,280.00
Vote: 5-0-0 Motion: Passed
*AMENDED AT THE BOARD OF FINANCE REGULAR MEETING ON 5/17/23:
*Item 8: The vote was recorded 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”.

Board of Finance Regular Meeting — April 12, 2023
Page 4
8. To consider and act on a request from Kimberly Allen, Finance Director, on behalf of
Fire Services for an FY23 Out of Series Transfer as follows:
Line | Org. Object | Object Approved Current Amount Amount Revised
No. | Code Code Description Budget Budget Increase Decrease Budget
Amount Amount Amount
1 10123 | 53111 | FF Protective | 35,000.00 3,408.00 4,000.00 7,408.00
Clothing
2 10123 | 51412 | Part Time 310,584.00 | 158,575.00 (4,000.00) 154,575.00
Firefighting
3 10123 | 53090 | Fuels & 29,370.00 | 786.00 14,000.00 14,786.00
Lubricants
4 10123 | 51412 | Part Time 310,584.00 | 154,575.00 (14,000.00) | 140,575.00
Firefighting
5 10123 | 51210 | Clerical & 139,552.00 | 37,175.00 | 7,000.00 44,175.00
Technical
6 10123 | 51412 | Part Time 310,584.00 | 140,575.00 (7,000.00) | 133,575.00
Firefighting
7 10123 | 52378 | Building 87,000,00 (4,831.00) 10,000.00 5,619
Maintenance
8 10123 | 51412 | Part Time 310,584.00 | 133,575.00 (10,000.00) | 123,575.00
Firefighting
3 10123 | 53020 | Other 15,000.00 (450.00) 1,500.00 1,050.00
Supplies
10 10123 | 54226 | Equipment 12,000.00 2,681.00 (600.00) 2,081.00
i1 10123 | 54060 | Office 2,000.00 990.00 (900.00) 90.00
Equipment
TOTAL 36,500.00 | (36,500.00)
Questions from John Sheehan to Mike Howley:
Why was there a shortage in the Clerical & Technical line? That was due to contractual
changes when the new contract came out.
You are down in the Dues, Conference and Education line, will there be another transfer
for that line? Yes, there will be one coming up at the next Board of Selectmen meeting.
Motion by John Sheehan and seconded by Joe Filippetti to approve the Out of Series
Transfer in the amount of $36,500.
Vote: 0-0-0
Motion: Passed
*AMENDED AT THE BOARD OF FINANCE REGULAR MEETING ON 5/17/23:
*Item 8: The vote was recorded 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”.

Board of Finance Regular Meeting — April 12, 2023
Page 5
9. To consider and act on a request from Dave Campo, Town Clerk, for an additional
appropriation in the amount $30,798 for an unfunded employee payout and
forward to the RTM if required.
Motion by John Sheehan and seconded by Robert Tuneski to move from contingency
the amount of $30,798 from designated line #10109-51110 (Administration).
Vote: 5-0-0 Motion: Passed
10. To consider and act on a request from Michael Howley, Director of Fire Services, for an
additional appropriation in the amount of $30,000 for a new Capital Project (PFAS
removal/replacement) and forward to the RTM if required.
Motion by John Sheehan and seconded by Joe Filippetti to approve the amount of
$30,000 and forward on to the RTM.
We are in the process to remove PFAS product off six apparatuses. This foam is
extremely toxic. The bid we selected was for a company called ESI, they were picked
because to clean the trucks we will go to their facility where they will clean out the
tanks. This will take about two days. The other companies would do this in our parking
lot, there is a worry about contamination, even though they said it would be contained.
Right now if we spill this product, it is 100% liability on the Town. This was not taken up
in last year’s budget because a lot of this has happened within the last two months with
the State.
The Board also determined that the appropriation did not require establishing a new
capital project and this issue will be handled via an appropriation from the general fund
to the appropriate operating accounts.
Amended motion by John Sheehan and seconded by Joe Filippetti to transfer $30,000
from the Unassigned Fund Balance of the General Fund and forward on to the RTM as
required.
Vote: 5-0-0 Motion: Passed
*AMENDED AT THE BOARD OF FINANCE REGULAR MEETING ON 5/17/23:
*Item 8: The vote was recorded 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”.

Board of Finance Regular Meeting — April 12, 2023
Page 6
11. To consider and act on a request from Kimberly Allen, Finance Director, for an
Additional appropriation in the amount of $7,298 to be transferred to line
10103-52030 (BOF, Professional Fees) due to an unbudgeted audit services
increase and forward to the RTM if required.
Motion by John Sheehan and seconded by Robert Tuneski to approve and transfer the
amount of $7,298 from Contingency to line 10103-52030.
Vote: 5-0-0 Motion: Passed
12. To consider and act on a request from Kimberly Allen, Finance Director, for an
additional appropriation in the amount of $5,841 to be transferred to line
10107-51110 (Finance Administration) for an unbudgeted employee payout and
forward to the RTM if required.
Motion by John Sheehan and seconded by Kevin Petchark to approve and transfer the
amount of $5,841 from Contingency to line 10107-51110 Finance Administration.
Vote: 5-0-0 Motion: Passed
13. To consider and act on a request from Nicole Serra, Assistant Assessor, for an additional
appropriation in the amount of $2,235 to be transferred to the following lines and
forwarded to the RTM if required.
10105-51010 - $1,200 — Elected Officials
10105-51010 - $770 — Clerical and Technical
10105-52020 - $104 — Postage
10105-51920 - S161 —FICA
Ao 7 ®
Motion by John Sheehan and seconded by Robert Tuneski to approve and transfer the
amount of $2,235 from Contingency to line 10105-51010 - $1,200 Elected Officials,
10105-51010 - $770 Clerical and Technical, 10105-52020 — Postage, 10105-51920 -
$161.
Vote: 5-0-0 . Motion: Passed
*AMENDED AT THE BOARD OF FINANCE REGULAR MEETING ON 5/17/23:
*Item 8: The vote was recorded 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”.

Board of Finance Regular Meeting — April 12, 2023
Page 7
14. Old Business:
a. Continue discussion around revising BOF Policy 1.01, Board of Finance Budget
Guidelines to include Performance Metric’s. The board would like to leave this item
open for a few more months. They have learned quite a bit from the metrics
perspective from the recently completed budget hearings and and feel they will
learn more,
b. Continue discussion of a potential BOF policy governing the use of the Unassigned
Fund Balance of General Fund to adjust the Mill Rate.
15. New Business:
a. The Board revised the issue that arose with the Recreation and Parks during the
budget hearing around the budget request for electricity. Director Allen stated she
had confirmed the department based their request on faulty data. She also
confirmed the budget line dollar reduction made by the Board that evening was in
line with the correct historical data.
16. Liaison Reports: None
17. Correspondence:
a. Abbas Danesh, Town Treasurer, Quarterly Treasurer’s Report and Related Financials
ending March 31, 2023. Unfortunately, due to some information that the Treasurer
is still waiting on the Board will have the report at the next meeting.
b. Virginia Bielucki, Town Accountant, Periodic Financial Statements FY23 dated March
8, 2023.
c. Virginia Bielucki, Town Accountant, Status of General Fund Unassigned Balance
dated March 8, 2023.
d. Virginia Bielucki, Town Accountant, Status of Contingency FY23 dated March 22,
2023.
18. Adjournment:
Motion by John Sheehan and seconded by Robert Tuneski to adjourn the regular
meeting of the Board of Finance at 7:46 pm.
Respectfully submitted,
(Wiki Manag tee rat
ohn Sheehan, Clerk Maryellen McConnell, Recording Secretary
*AMENDED AT THE BOARD OF FINANCE REGULAR MEETING ON 5/17/23:
*Item 8: The vote was recorded as 0-0-0, correct the vote to 5-0-0.
*Item 9: Ve $30,798 “to” the designated line #10109-51110, not “from”.
---}ohn- Sheehan,-Clerk