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Annual reports of the Town of East Kingston, New Hampshire (Volume 2004) online

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Nancy Reiss suggested we defer a positive position on this article at this time
because we have just bought the land.

Raymond Donald said that the land is going to cost us approximately .62 on our tax
rate. "Your tax rate did go down to $17.00. The value of your property was
increased. They are directly related to each other. If the price of your house
stayed the same and your tax rate stayed the same, then nothing would of
changed. You double the price of your house and you halve the rate and your
bill stays the same and then we spent more money."



32



2004 East Kinostpn Town Report - 2004 Town Meeting

"Approximately .85 of every dollar that you spend on your tax bill this year was
spent at the school. At the school district meeting last Saturday there were
approximately 12 attendees and the meeting lasted 6 minutes."

Curtis Jacques commented on the $176,000 budget increase from last year and
said not to blame it all on the school, a 17.5% increase.

Kathy Barker reiterated the approximate $32,000 in the Capital Reserve Fund and
that the trustees are asking for more money to put away. She said the money
would not be touched this year.

Marie Robie asked if there was any grant money available and Susan Bigbie said
there was very little available.

James Nupp asked what kind of building they had in mind for the library and the
response was a single story, New England type structure - a very simple
structure.

Chris Murphy asked how much cable franchise money is available. He was
informed there was a line item of $10,333.95. Chris Murphy asked that this
money be appropriated to the library.

Raymond Donald said that the $10,000 is a tax that is paid by everybody that has
cable. It is part of your cable fee when you pay your bill and at the end of the
year the cable company forwards that money. They are the collecting agency.
It is a line item in the budget. It was part of the revenue.

Motion to move the question: John Burton
Seconded: Eric Hammershoy

Voted to Move Question: Passed

Voted: Passed

16. To see if the Town will vote to authorize the Board of Selectmen to convey by
deed without encumbrance a twenty foot by forty foot portion of Town
property, MBL #09-07-03, to the East Kingston Volunteer Firemen's Association
for the purpose of constructing a two-bay addition to the East Kingston
Firehouse. Said property to be conveyed shall adjoin the Volunteer Firemen's
Association property, MBL #09-07-02, thereby extending Association-owned
property twenty feet in its northerly axis, and forty feet in an easterly direction.

Motion made by: John Fillio

Seconded: Marie Robie



33



2004 East Kingston Town Report - 2004 Town Meeting

Discussion: Austin Carter wanted to explain why they need additional space in
the firehouse. He said the equipment is very cramped. He said the fire
association needs more space then what is reflected in the warrant article
and that they need 1,200 square feet. Austin asked that they make a motion
to amend the article to add a 30x35 foot addition.

Scott Urwick made the motion to amend Warrant Article 16 and to substitute the
following language: To see if the Town will vote to authorize the Board of
Selectmen to convey by deed without encumbrance a 1,300 square foot
portion of Town property, MBL #09-07-03, to the East Kingston Volunteer
Fireman's Association for the purpose of constructing a two-bay addition to
the East Kingston Firehouse. Said property to be conveyed shall adjoin the
Volunteer Fireman's Association property, MBL #09-07-02 on the northeast
side.

Seconded: Daniel Guilmette

Discussion on the Amendment: John Burton inquired about dimensions and
Scott Urwick addressed him with a slide presentation. His slide show
reflected the need for expanding and showed the current situation.

William Diprofio questioned how. the Selectmen felt and Raymond Donald said it
didn't change their opinion at all.

Ray Donald said that even though the property is going to the Fire Association
that the association owns the building and property that is currently on and it
houses town equipment. If the Association, for whatever reason, were to
fold, that property would be forfeited back to the town anyway. Those
people are doing a huge service for us.

Ray Donald said the Selectmen feel it is necessary.

Carl Richter said that there is no impact to the tax rate. This is a zero cost issue
to the town.

Mary George asked if they are building too closely to someone's property and
asked what the scale was.

Scott Urwick said that the current configuration is 4 V2 feet from the property
line. For a municipality, set back requirements do not apply - not subject to
a normal set back requirement.



34



2004 East Kingston Town Report - 2004 Town Meeting

Motion to Move the Question: Sandra Champagne
Seconded: Curtis Jacques

Voted to Move Question: Passed

The Moderator asked to now move to the amendment, which is an amendment
to substitute the language for the warrant article.

Voted: Passed

17. To see if the Town of East Kingston will vote to raise and appropriate the
sum of ten thousand dollars ($10,000.00) for a professional to conduct a
needs assessment for the East Kingston Police Department.

Motion made by: Matthew Dworman

Seconded: Raymond Donald

Discussion: Matthew Dworman said we all know that the Police Department is
too small. It is a garage. He said we have some gentlemen in this town who
are willing to donate some land for the possibility of building a Police
Department. He said the Chief has spent a considerable amount of time
determining what we need for a new building and the Selectmen have
recommended, rather than simply guessing what we may need and trying to
figure that out just as the library has done previously, we go ahead and
appropriate up to $10,000 for a needs assessment.

Conrad Moses said the needs assessment that was done on the library was a
great tool.

James Nupp asked if geographically, if there are any requirements for location
of a police department and the Chief responded no.

Nancy Reiss asked if the donated land was in the center of town and Matthew
Dworman said they did not want to comment on it, as it hasn't been donated
yet.

Voted: Passed

18. To see if the Town will vote to raise and appropriate the sum of fifteen
thousand dollars ($15,000.00) to be placed in the existing Revaluation
Capital Reserve Fund established at the 1993 Town Meeting for the purpose
of the next revaluation of the Town.

Motion made by: Raymond Donald
Seconded: Daniel Guilmette
Discussion: None



35



2004 East Kingston Town Report - 2004 Town Meeting

The Mcxlerator asked for a hand count at this time.
Voted by hand: 56 YES
57 No

Voted: Failed

19. On the petition of Herbert G. Novell and 24 other registered voters of the
Town of East Kingston, to see if the Town will vote to raise and appropriate
the sum of fifteen hundred dollars ($1,500.00) to the Richie McFarland
Children's Center . ($300.00 for each child from East Kingston receiving
services in the last program year— five children served.)

Motion made by: Marilyn Bott

Seconded: Stuart Aronson

Discussion: Ray Donald said that for the benefit of those who might not of read
the white insert in the town report, all of the articles voted 0-3 to not ap-
prove. "We didn't vote against them. They are welfare items and because
of privacy acts we have no way of knowing if these services were rendered in
this town or not. Therefore, we are leaving it to you people to make the de-
cision."

Sandra Champagne asked what the Richie McFarland Children's Center is. A
representative from the center was acknowledged. She said that the Richie
McFarland Children's Center has been on the Seacoast for over 35 years.
The center provides early intervention services to children aged birth to 3
years old with special needs. They provide occupational therapies, speech
therapies, physical therapies, and so on.

Joan Kasinskas asked if they receive funds from the United Way and the
representative said that the United Way funds their playgroups every year.

John Burton said that we are funding something that we don't even know any-
thing about.

Stuart Aronson spoke of all the money that has been approved for land and
buildings and everything else. He spoke of this as being pennies on our tax
rate.

Dorianne Barr spoke of using these services and how they came to her home.
She said it is money we are investing in our children's future.



36



2004 East Kingston Town Report - 2004 Town Meeting

A new resident, who is an early ciiildliood teaclier, said that if we wait until the
children are sent to public school, it does cost more money. The earlier you
help these children, the better off you will be.

Dusty Decatur asked about the costs involved to help these children and the
representative said that $300 represents approximately 5% of the total cost
for one child for a year's worth of services.

Richard Poelaert spoke of all the millions of dollars that are spent at the
junior/high school, elementary school, as well as town and that we demean
ourselves by discussing this.

Voted: Passed

20. On the petition of Elena A. Poelaert and 33 other registered voters of the
Town of East Kingston, to see if the Town will vote to raise and appropriate
the sum of one thousand one hundred ninety-seven dollars ($1,197.00) to
Rockingham Community Action (RCk) , a private, non-profit, anti-poverty
agency. The services provided by RCA include over 25 programs, including
fuel assistance, electric assistance, homelessness prevention and
intervention, emergency food programs, literacy services, W.I.C. and crisis
intervention services. RCA's services greatly reduce the need for East
Kingston residents to apply for town welfare, thus reducing the town's
welfare rolls and saving the town money.

Motion made by: Marilyn Bott

Seconded: Sandra Champagne

Discussion: None

Voted: Passed



21. On the petition of Edna M. Walsh and 25 other registered voters of the
Town of East Kingston, to see if the Town will vote to raise and appropriate
the sum of three hundred forty-two dollars ($342.00) to Rockingham
Nutrition & Meals on Wheels Program which provides a service for older,
homebound, and disabled East Kingston residents.

Motion made by: Marilyn Bott

Seconded: William Diproflo

Discussion: None

Voted: Passed



37



2004 East Kingston Town Report - 2004 Town Meeting

22. On the petition of Kathleen Bigelow and 30 other registered voters of the
Town of East Kingston, to see if the Town will vote to raise and appropriate the
sum of two thousand two hundred seventy four dollars ($2,274.00) to the
Rockingham Visiting Nurse Association and Hospice for providing continued
health care service to the residents of the Town.

Motion made by: Marilyn Bott
Seconded: Gail Anderson
Discussion: None

Voted: Passed

23. On the petition of Austin R. Carter, Sr. and 28 other registered voters of the
Town of East Kingston, to see if the Town will vote to raise and appropriate the
sum of eight hundred and fifty dollars ($850.00) to assist Seacoast Hospice, a
non-profit organization.

Motion made by: Marilyn Bott
Seconded: Austin Carter
Discussion: None

Voted: Passed

24. To transact any other business that may legally come before this meeting.
MAJORITY VOTE REQUIRED.

Kim Casey asked that we have a second microphone for next year's town meeting.

Curtis Jacques raised issue about the interest earned on our money in the reserve
fund and that it was down to 1 %%. He encouraged the people responsible for
the return on assets to try to earn more interest on the set aside money.

Motion to Adjourn: Sandra Champagne
Seconded: Marie Robie
Meeting adjourned at 9:15 PM

Respectfully,



Barbara A. Clark



38



2004 East Kingston Town Report - 2003 Auditor's Report

2003 AUDITOR'S REPORT

(Prior Year)

PLODZIK & SANDERSON
Professional Association/Accountants & Auditors

i<)3 North Main Street ■ Concord ■ New Ha mpshire -o.^.soT-TOd^ ■6o^-2g'r-6oo6 ■ FAX224-i38q

In planning and performing our audit of the Town of East Kingston for the year
ended December 31, 2003, we considered the Town's internal control structure in
order to determine the scope of our auditing procedures for the purpose of
expressing our opinion on the financial statements. Our review of these systems
was not intended to provide assurance on the internal control structure and should
not be relied on for that purpose.

Under the standards established by the American Institute of Certified Public
Accountants, reportable conditions involve matters coming to our attention relating
to significant deficiencies in the design or operation of the internal control structure,
in our judgment, could adversely affect the Town's ability to record, process,
summarize, and report financial data consistent with the assertions that
management in the financial statements. A material weakness is a reportable
condition in which the design or operation of one or more of the internal structure
elements does not reduce to a relatively low level the risk that errors or
irregularities, in amounts that would be material in relation to the financial
statements being audited, may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. Our
consideration of the internal control structure would not necessarily disclose all
matters in the internal control structure that might constitute reportable conditions
and, accordingly, would not necessarily disclose all reportable conditions that are
also considered to be material weaknesses as defined above.

The following conditions were noted that we do not consider to be material
weaknesses:

Tax Collector

During our audit of the Tax Collector's records, we found the following New
Hampshire statutes had not been complied with:

• RSA 80:70 Notice of Redemption - states in part "when full redemption is
made, the tax collector shall within 30 days after redemption notify the register
of deeds of the act..."

We recommend that the Tax Collector register the redemptions on a regular
basis so that she is in compliance with RSA 80:70.

39



2004 East Kinostpn Town Report - 2003 Auditpr's Report

. RSA 80:77-a Notice to Mortgagees - states in part that " a warning that
the legal interest of the taxpayer and each mortgagee will be extinguished by
the tax lien deed if the legal interest in property is not redeemed." We found
that the Notice to Mortgagee of Impending Tax Deed did not contain this
notification.

We recommend that this language be incorporated into the document.

FOLLOW-UP TO PRIOR-YEAR [MANAGEMENT LETTER COMMENTS

Recreation Committee Account

In the prior year, we had noted that this account had not been formally established
as a special revenue fund, nor had a budget been adopted for it.

At the Annual Town Meeting in 2003 under warrant article number 13, it was voted
to establish a Recreation Committee Revolving Fund pursuant to RSA 35-B:2 II.

In addition to the foregoing, the following other matter came to our attention that
we have discussed with management as an opportunity for efficiency and better
reconciliation procedures.

Tax Collector/Town Cieric Remittances

While the Tax Collector/Town Clerk makes deposits on a regular basis, a report of
these deposits is only remitted at month-end to the Town Treasurer and
Bookkeeper. For cash flow and reconciliation purposes, copies of the deposits
should be remitted to both parties as made and then reconciled with them at
month-end.

During the course of our review of internal controls, no material weaknesses in the
Town's accounting systems and records were identified. Minor weaknesses or other
considerations coming to our attention were generally procedural in nature and
dealt with administrative or recordkeeping practices. In these instances, we made
specific recommendations or provided instruction to applicable individuals during the
course of our audit fieldwork.

This report is intended solely for the information and use of management and oth-
ers within the administration. This restriction is not intended to limit distribution of
this report, which is a matter of public record.



January 16, 2004 Plodzik & Sanderson, Professional Association



40



2004 East Kinostpn Town Report - 2004 Auditor's Report

2004 AUDITOR'S REPORT

(Current Year)

PLODZIK & SANDERSON
Professional Association/Accountants & Auditors

iQ-i North Main Street • Concord ■ New Hamrshire o^TOJ-TOfiq -6 0,^-32 '^-6006 ■ FAX22d-i^8o

In planning and performing our audit of the Town of East Kingston for the year
ended December 31, 2004, we considered the Town's internal control structure in
order to determine the scope of our auditing procedures for the purpose of
expressing our opinion on the financial statements. Our review of these systems
was not intended to provide assurance on the internal control structure and should
not be relied on for that purpose.

Under the standards established by the American Institute of Certified Public
Accountants, reportable conditions involve matters coming to our attention relating
to significant deficiencies in the design or operation of the internal control structure
that, in our judgment, could adversely affect the Town's ability to record, process,
summarize, and report financial data consistent with the assertions of management
in the financial statements. A material weakness is a reportable condition in which
the design or operation of one or more of the internal control structure elements
does not reduce to a relatively low level the risk that errors or irregularities, in
amounts that would be material in relation to the financial statements being
audited, may occur and not be detected within a timely period by employees in the
normal course of performing their assigned functions. Our consideration of the
internal control structure would not necessarily disclose all matters in the internal
control structure that might constitute reportable conditions and, accordingly would
not necessarily disclose all reportable conditions that are also considered to be
material weaknesses ad defined above.

FOLLOW-UP TO PRIOR-YEAR MANAGEMENT LETTER COMMENTS

Tax Collector

During our audit of the Tax Collector's records, we found the following New
Hampshire statutes had not been complied with:

• RSA 80:77-a Notice to Mortgagees - states in part that " a warning that
the legal interest of the taxpayer and each mortgagee will be extinguished by
the tax lien deed if the legal interest in property is not redeemed." We found
that the Notice to Mortgagee of Impending Tax Deed did not contain this
notification. This year, we noted the same problem.

We again recommend that this language be incorporated into the document.

41



2004 East Kingston Town Report - 2004 Auditor's Report

. RSA 80:70 Notice of Redemption - states in part "when full redemption Is
made, the tax collector shall within 30 days after redemption notify the register
of deeds of the act..." This year, we found the Tax Collector to be in compliance
with this statute.

Tax Collector/Town Clerk Remittances

While the Tax Collector/Town Clerk makes deposits on a regular basis, a report of
these deposits is only remitted at month-end to the Town Treasurer and
Bookkeeper. For cash flow and reconciliation purposes, copies of the deposits
should be remitted to both parties as made and then reconciled with them at
month-end.

New Reporting Standard

During June of 1999, the Governmental Accounting Standards Board (GASB) issued
Statement No. 34, Basic Financial Statements - and Managements Discussion and
Analysis - for State and Local Governments. This statement drastically changes the
way in which financial statements are prepared and requires additional information
to be reported in order for the financial statements to be in compliance with
accounting principles generally accepted in the United States of Amerkia.
Statement No. 34 took effect for the Town of East Kingston for the fiscal year ended
December 31, 2004.

The Town has not implemented GASB Statement No. 34, but has presented the
financial statements following the format that was in effect prior to GASB
Statement No. 34. While we have conducted our audit following generally accepted
auditing standards as we have in past years, we have issued an adverse opinion this
year because the financial statements are not presented following the model
presented by Statement No. 34. As described more fully in our audit opinion, the
financial statements are missing several required statements and supplementary
information, and the format presented does not follow Statement No. 34. The
opinion does not mean to imply the figures are incorrect, but that they are not
presented in accordance with generally accepted accounting principles.

We recommend that the Town take action to implement GASB Statement No. 34 as
required by accounting generally accepted in the United States of America.

This report is intended solely for the information and use of management and
others within the administration. This restriction is not intended to limit distribution
of this report, which is a matter of public record.

January 14, 2005 Plodzik & Sanderson, Professional Association

42



2004 East Kingston Town Report - 2004 Auditor's Report

2004 AUDITOR'S REPORT

(Opinion Letter)

PLODZIK & SANDERSON
Professional Association/Accountants & Auditors

10^ Nnrth Mnin Street ■ Concord ■ New Hampshire ■0-?,';0)-5Q6.3 ■6o:i-22h-6Q96 ■ FAX 224-1 :i80

We have audited the accompanying financial statements of the Town of East
Kingston, as of and for the year ended December 31, 2004 as shown on pages 2
through 6. These financial statements are the responsibility of the Town of East
Kingston's management. Our responsibility is to express opinions on these financial
statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted
in the United States of America. Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether the financial statements are
free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. An
audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis for
our opinions.

Management has chosen not to implement Governmental Accounting Standards
Board (GASB) Statement No. 34, Basic Finanda/ Statements - and Managements
Discussion and Analysis - for State and Local Governments. Therefore these
statements are presented in the principles that were in effect prior to GASB
Statement No. 34. Management has not presented government-wide financial
statements to display the financial position and changes in financial position of its
governmental activities and business-type activities. The financial statements do
not contain separate statements for governmental, proprietary, if applicable and
fiduciary fund types, nor major funds separately identified and classified. The
financial statements presented report expendable and nonexpendable trust funds
some of which should be reported as special revenue and permanent funds under
the new reporting model. Also, the financial statements do not contain any
information on capital assets. Management has not presented a management's
discussion and analysis as required. The amounts that would be reported in the
missing statements and required supplementary information, and the effects of
reclassifying and properly reporting the information presented are not reasonably
determined.



43



2004 East Kinastpn Town Report - 2004 Auditor's Report

In our opinion, because of the effects of the matters discussed in the preceding
paragraph, the financial statements referred to above do not present fairly, in
conformity with accounting principles generally accepted in the United States of
America, the financial position of the Town of East Kingston as of December 31,
2004, or the changes in its financial position or its cash flows, where applicable, for
the year then ended.

Our audit was conducted for the purpose of forming opinions on the financial
statements that collectively comprise the Town of East Kingston basic financial
statements. The combining and individual fund statements are presented for


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