Salem (N.H.).

Annual report of the Town of Salem, New Hampshire (Volume 2001) online

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The Recreation Advisory Committee, working closely with Julie Kamal of Salem's Recreation
Department, strives to expand the recreational opportunities and activities of every demographic group in
Town. The Committee is workmg towards implementing the Master Plan that was approved in 1997.

A non-profit organization. Friends of Recreation, is in the process of being organized. The organization's
purpose is to encourage public and private support plus financial sponsorship of recreation and leisure
programs, facilities and opportunities for all citizens in Salem.

We would like to commend the various youth leagues in Salem who have privately raised monies and
worked to improve significantly the infrastructure, field quality, blockhouses, etc. for all of the children m
Town. We look forward to working with these organizations to encourage more of these types of
activities.

Respectfully submitted,
Chairman



64



TRUSTEES OF TRUST FUNDS




Norman MacAskill, Harley Featherston, Michael Garofalo

The Trustees of Trust Funds are authorized by NH State Statute to administer various non-
expendable trust funds created by gifts and legacies to the Town. The Trustees also currently
administer capital reserve funds appropriated by Town Meeting as separate trust funds.

Trust funds are held to maintain cemetery plots, purchase library or educational material, and
scholarships, to mention a few. The Capital Reserve Funds are appropriated for road
improvements, school district improvements or purchase of capital equipment.

The Trustees disburse funds throughout the year as necessary from the capital reserve accounts
and disburse income annually to carry out the designated purposes of the non-expendable trusts.
Since 1994, the day-to-day management of these funds has been performed by Citizens
Investment Services.

If you have any questions or suggestions please contact the Trustees at the Town Hall.

Respectfully submitted.

Chairman



65



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$112,717 20
$25,882 81

$19,950 00

$26,351 56

$70 598 44

$20,225 00

$25,109 38

$25,000 00

$25,156 25

$0 00

$0 00

$6,542 65

$4,576 23

$301201

$25,212 50

$74,250 00

$12,949 25

$0 00

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$14,445 00

$6,405 00

$0 00

$0 00

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$12,24344

$6 740 00

$13,083 50

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$12,031 25

$12,010 75

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$6,693 75

$12,063 34

$13,165 00

$0 00

$16854 00

$9,643.93

$12,592 50

$9,894,00

$12,155 63

$12.97372

$16.564 00

$6.16100

$0 00

$10,46950

$13,864 00

$0 00

$13,000 30

$2.355 21

$1.52209

$5,513,50

$16,547 50

$10,065 00

$11,173.76

$0 00

$0 00

$5,529 00

$16,320 50

$7,909 00

$0 00

$16,665 00

$6.190 25

$0 00

$13.45313

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$10.36875


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1,300 00

1,406 26

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$4,067 31

$1,87500

$1,250 00

$1,812 50

$4,875 00

$1,300 00

$1,406 26

$1,562 50

$1,625 00

$2,406 26

$675 00

$642 81

$57189

$285 10

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$4 083 75

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$268 00

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$25,882 81

$19,950 00

$26,351 56

$70 598 44

$20,225 00

$25,109 38

$25,000 00

$25,156 25

$0 00

$0 00

$6 542 65

$4,576 23

$3 012 01

$25 212 50

$74 250 00

$12,949 25

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$0 00

$14,445 00

$6,405 00

$0 00

$0 00

$8,325 00

$12,243 44

$6,740 00

$13 083 50

$0 00

$12,031 25

$12,010 75

$0 00

$6,69375

$12,063 34

$13.165 00

$0 00

$16.854 00

$9,643 93

$12.592 50

$9 894 00

$12,155 63

$12,973 72

$16,564 00

$6,16100

$0 00

$10,469 50

$13,664 00

$0 00

$13,000 30

$2,355 21

$1,522 09

$5,513 50

$16,547 50

$10,065 00

$11,173,76

$0 00

$0 00

$5,529,00

$16,320,50

$7,909 00

$0 00

$16,66500

$6,190.25

$0 00

$13.45313

$0 00

$10,368.75


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25,000 00
15.000 00
3,333 67
3,752 90
246 63
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12.062 10
1734691
8.609 71

23.555 96
20.30182

15.891 97
11.249,62

19,81134

9.622.52

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5.079 83
4.969 83
6.787 27

24.814 17

17.627 42

14.385 02
4.71084

7.825 73

4.437 85
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20.36057

19.799.34

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(268 281

214 64

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i 1


NON-EXPENDABLE FUNDS

Cash & Cash Equivalents

US Treasury Nole 7 50% duo 05(15(02
US Treasury Nole 6 25% duo 02/15(03
US Treasury Nole 7 25% duo 05/15(04
US Treasury Nole 750% duo 02/15/05
US Treasury Nole 6 50% due 05/15/05
US Treasury Note 5625% duo 02/15(06
US Treasury Note 6 250% duo 02/i5(O7
US Treasury Nole 6 500% duo 02/15/10
Gen Molors Ace Cp 8 625% duo 12/15(01
Philip Morris 9 00% duo l(0l(0l
Fed Home Ln MIg Pool U182178 7 75% duo i(0l(08
GNMA Pool 7083 8 00% due 9/15A)5
GNMA Pool 34R42 9 00% duo 5(15A)8
Kind i rwils llir 4 825% .In" 11 01110

NalionsUank Corp 6 60% duo 05/1 vio

Abbolt Laboratories

ADC Telecommunications

Aflac. Inc. 2 <or 1 spill

Ambac Financial Group

Amdocs Lid.

American Express CO

Amencan Intemalional Group

Amgen. inc

Anheuser-Busch

AOL Time Warner. Inc.

Avery Dennlson

BP Amoco PLC Sponsored ADR

Bed Bath 8 Beyond

Biomel. inc, 2loii8pli1

CVS Corp

Caipine Corp.

Cardinal Health Inc 3 (or 2 split

Calerpiliar Tractor Co

Chevron Corp. Nam© change to Chovrontoxoco t:

Chevronlexaco Corp, Nome change from Chenon Corp

Cisco Systems

Citigroup Inc

Concord EFS. Inc. 2 (on split

Duke Energy Corp 2 (or 1 split

EMC Corp Mass

Ecolab. Inc.

El Paso Corp

Enron Corp

Exxon Mobil Corp 2 (or 1 split

First Data Corp.

General Electric

Hariey Davidson, Inc

Home Depot Inc,

Intel

International Business Machines

Jefferson Pilot 3 tor 2 split

Johnson Controls

Kraft Food Inc

Lucent Technologies

McData Corp, CL A splnolt EI^C Corp Mass

Mcgraw-Hill, Inc

Meilon FIn'i Corp

Merck & Co Inc

Merrill Lynch & Co Inc

Minnesota Mining S Mfg Co.

Nokia Corp,

Northern Trast Corp

Oracle Systems

Paychex Inc

PepsiCo Inc


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$590,617.44

$11,268.60

$11,397.88

$9,767.69

$2,628.23

$5,773.73

$1,51388

$115,387.31

$1,577.74

$3,883.87

$193.43

$304,392.73

$130,675.30

$1,002,293.19

$101,698.31

$4.71

$61,138,95

$2,364,192,77

$189,194,98

$90,663.66

$555,344.88

$26,093.83

$9,274.37

$469,139.17

$26,939.70

$319,507.63

$97,112.88

$1,603,270.92

$5,210,784.54


j ] :


$0.00
$0.00
$0.00
$0.00
$0 00
$0.00
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$0.00
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$0 00
$000
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$0 00
$0.00
$0.00
$0.00
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$000
$0.00
$000
$0,00
$0,00
$0.00
$0.00
$0.00
$0.00
$0.00
$76,872,72


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24.064,84

444.24

1,072 18

433 18

113 89

35008

65 63

6,00005

6634

169.69

8.33

IJ.240J2

6.039,03

38.842 80

2.06009

1.24601

1.238.01

$94,344.88


7.140.37
4.196.36

23.63681

1.742.52

600.97

13.078.17
1.166.24
8.411.08
4.006.82
$63,878.36


1


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24,084.84

444.24

1,072.16

423.16

113.89

25008

85 63

6,00005

8834

169.69

8.33

13,240.32

8,029.02

38,84280

3,06009

1,246.01

1.23601

$94,344.66


7.14037
4.19838

23.636.81

1.743.63

500.97

13.078.17
1.166.24
8.411.08
4.006.82
$63,878.36




lb


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$590,617.44

$11,26860

$11,397 86

$9,767 69

$2,626 23

$5.773 73

$1.513 88

$115,367 31

$1,677.74

$3,683.87

$19343

$304.39273

$130,875 30

$1,002,293 19

$101.89831

V4,71

$81.13895

$3,384,192.77


i3.33<.W0.W)

$189.194 98

$90.66368
$556,344 88

$26,093.63

$9,274 37

$489,139.17

$26,939.70
$319,507.63

$97.11288
$1,803,270.92




U'


183.089.11

477.21

32.553.10

20.64

6.63

12.14

3 18

675.63

3.34

7.76

041

77.714.84

8.723,06

130,450,76

9825

191.194 62

5894

$634,917.3]


il.141.071.34

1.121.36

16.05560

1.310.586.77

19.437.76

4.031.34

31,356.21

122.69

161.300.69

21.280.65

$1,555,263.57


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0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
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i


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3J


161,239.16

3.624.70

10.488.49

409.86

110.31

242.21

6357

6.175.69

68.21

164.89

808

162.26291

6.839.50

487,696.53

101.996.58

191.199.23

81.197.89

$1.1»1.«7».87


$1,716,923.62

33,261.63

4,65188

1,534,374.49

1,987.83

573.93

298.729.75

1.287.93

230.931.68

20.961.15

$2,126,760.27


a>

s


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$612,467.39

$8,121.11

$33,481.47

$9.37837

$3,523.46

$5,543.66

$1,45349

$110.76735

$1,514.87

$3,536.74

$186.78

$219,844.66

$133.66886

$645,14742

$0 00

$000

$000

$1,787,604.63


$2,721,048.44

$157,054.61
$102,06730
$331,638.18

$43,543.66

$13,731.68
$311,767.63

$25,774.46
$249,876.54

$97,433.38
$1,331,774.32


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FUNDS

093007214
093007232
093007223

093010031
053007731
053013564
053013733
053013724

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Q.


DEPOT IMPROVEMENT 3

Cash & Cash Equivalents
PERFORMING ARTS 3

Cash & Cash Equivalents
SEIFERT AUDIT 3

Cash 8. Cash Equivalents
STRATEGIC PLAN 3

Cash 8, Cash Equivalents
HISTORICAL DISTRICT 3

Cash & Cash Equivalents
PELHAM ROAD 3

Cash & Cash Equivalents
SIDEWALK 3

Cash & Cash Equivalents
RT 26 ROAD IMPROVEMENT 3

Cash & Cash Equivalents
PUBLIC ACCESS TV 3

Cash & Cash EqulvalenU
TOWN SIDEWALK 3

Cash & Caah Equivalents
260TH BIRTHDAY 3

Cash & Cash EqulvalenU
CABLE TV PUBLIC ACCESS 3

Cash & Cash EqulvalenU
SNOW 3

Cash & Cash EqulvalenU
SENIOR CENTER BUILDING i

Cash & Cash EqulvalenU
LAND ACQUISITION 3

Cash & Cash Equivalents
EMPLOYEE SEPARATION BENE 3

Cash & Cash Equivalents
LAND AND HERITAGE 3

Cash 8i Cash EqulvalenU


TOTAL COMBINE
CAPITAL RESERVE FUNDS

SCHOOL DISTRICT RECONSTR

Cash a. Cash Equivalents
PELHAM ROAD

Cash 8i Cash Equivalents
ROAD IMPROVEMENT

Caah & Cash Equivalents
SALEM REVALUATION

Cash & Cash Equivalents
FIRE-FIGHTING APPARATUS

Cash & Cash Equivalents
SALEM RECREATION LAND

Cash 8i Cash EqulvalenU
HISTORICAL COMMISION

Cash & Cash EqulvalenU
SEWER

Cash Si Cash EqulvalenU
WATER

Cash & Cash EqulvalenU

TOTAL CAPITAL RESERVE FUNC


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70



ZONING BOARD OF ADJUSTMENT




John Smith, Edward Huminick, Joseph Scionti (Chairman). Michael Herrick,

Daniel Norris. Stephen Reynolds. Not pictured: Les Miller. Curtis Davis (alternate),

Edith DesRosiers (alternate), George Maihos (alternate)

In the year 2001, a total of 100 Appeals were placed on the Agenda. There were 71 Variances,
20 granted with no stipulations, and 28 granted with stipulations. 5 denied, 17 withdrawn, and 1
tabled and then later withdrawn. There were 1 1 Appeals of Administrative Decision, 2 granted
with no stipulations and 8 granted with stipulations. 1 was denied. There were 12 Special
exceptions, 3 granted with no stipulations and 4 granted with stipulations. 2 were denied, 1 was
tabled, and 2 withdrawn. There were 6 Equitable Waivers, 5 Granted with no stipulations and 1
with stipulations.

We want to thank Sam Zannini, Chief Building Official, Lori Aubrey, Recording Secretary and
all the Board members for their diligent devotion. The Board Members would also like to thank
the camera crew and all the employees of the Building and Planning departments who have
assisted the Zoning Board of Adjustment (ZBA) throughout the year. A very special thanks to
Janet Thompson who compiles our packages and agenda in a timely manner.

The Salem Zoning Board of Adjustment has ten members, five Regular Members and five
Alternate Members. We are a volunteer group and are appointed by the Board of Selectmen for
a 3 -year term.



71



The general purpose of the ZBA is to hear Appeals for Xariances. Special Exceptions, and
Equitable Waivers of Dimensional Requirements and Appeals of Administrative Decisions. The
ZBA can grant relief from the strictest terms of the zoning article when it finds that the criteria
governing the particular appeal has been satisfied under local legislation and the NH Statutes
regulating the type of Appeal. The Applicant should be well prepared and aware of the laws
when appearing before the ZBA in order to make his or her presentation effective. Much of this
information is available at the Kelley Libran,- and at the Town Hall.

Respectfully submitted.
Chairman and ZBA Members



72



FINANCIALS AND TREASURE R'S REPORT



TAX COLLECTOR'S REPORT



FOR THE MUNICIPALITY OF SALEM, NH

DR. 2001

UNCOLLECTED TAXES
BEG. OF YEAR:



YEAR ENDING DECEMBER 31, 2001 MS-61

"*0N LEVIES OF *"



2000



1999



PRIOR



Property Taixes


xxxxxxxxxxxxxx


1,531,156






Resident Taxes


xxxxxxxxxxxxxx


25,360


7,630




Land Use Change


xxxxxxxxxxxxxx


88,000






Yield Taxes


xxxxxxxxxxxxxx








Utilities


xxxxxxxxxxxxxx


425,858






Excavation


xxxxxxxxxxxxxx








TAXES COMMITTED










THIS YEAR










Property Taxes


44,506,193




xxxxxxxxxx


xxxxxxxx


Resident Taxes


207,790


1,860


xxxxxxxxxx


xxxxxxxx


Land Use Change


172,650




xxxxxxxxxx


xxxxxxxx


Yield Taxes




2,004


xxxxxxxxxx


xxxxxxxx


Utilities


3,956.545




xxxxxxxxxx


xxxxxxxx


Excavation


2,065




xxxxxxxxxx


xxxxxxxx


OVERPAYMENT:










Property Taxes


65,753


36,759






Resident Taxes










Land Use Change










Yield Taxes










Interest Collected










on Delinquent Tax


37,845


81,914






Collected Resident










Tax Penalties


448


1,195


85




TOTAL DEBITS


48,949,289


2,194,106


7,715






73



TAX COLLECTOR'S REPORT



Page 2



FOR THE MUNICIPALITY OF SALEM, NH YEAR ENDING DECEMBER 31, 2001 MS-61

—ON LEVIES OF*"



CR.



2001



2000



1999



PRIOR



REMITTED TO TREASURER
DURING FY:



Property Taxes


42,926,545


1,531,658


Resident Taxes


173,460


11,960


Land Use Change


107,600


88,000


Yield Taxes




2,004


Utilities


3.627,512


425,858


Interest


37,845


81,914


Penalties


448


1,195


Conversion to Lien






Excavation


1,915





850



85



DISCOUNTS ALLOWED:



ABATEMENTS MADE:



Property Taxes


3,722


Resident Taxes


9,970


Land Use Change




Yield Taxes




Utilities


9,722


Current Levy Deeded




UNCOLLECTED TAXES




END OF YEAR:




Property Taxes


1,641,679


Resident Taxes


24,360


Land Use Change


65,050


Yield Taxes




Excavation


150


Utilities


319,311



TOTAL CREDITS



48,949,289



36,257
7,900



6,780



7,360



2,194,106



7,715



74



TAX COLLECTOR'S REPORT



Pages



FOR THE MUNICIPALITY OF SALEM, NH YEAR ENDING DECEMBER 31, 2001 MS-61



DR.



2000



"*0N LEVIES OF***

1999 1998



PRIOR



Unredeemed Liens








Bal. @ Beg. Fiscal Yr.




281,375


144,702


Liens Executed








During Fiscal Year


692,828






Interest & Costs








Col. After Lien Execution


15,534


31,930


50,080


Overpayment/ Adjustment






-10


TOTAL DEBITS


708,362


313,305


194,772



18,482



3,117



21,599



CR.

REMITTANCE TO
TREASURER



Redemptions


264,845


121,473


134,613


4,694


lnt/Costs(after Lien Execution)


15,534


31,930


50,080


3,117


Abatements of Unredeemed


11,017






1,378


Taxes










Liens Deeded to


534


976


2,213


422


Municipality










Unredeemed Liens










Bal End of Year


416,432


158,926


7,866


11,988


TOTAL CREDITS

:


708,362


313,305


194,772


21,599



TAX COLLECTOR'S SIGNATURE^



C/uA^IL ^4w xl^^tTL pATE /i^-yv^M^ Ji] J OO',?




75




Plodzik & Sanderson

Professional Association/Accountants & Auditors
193 Nonh Main Street « Concord « New Hampshire « 03301-5063 « 603-225-6996 » F.\X-224-1380



INDEPENDENT A UDITOR 'S REPORT



To the Members of the
Board of Selectmen
Town of Salem
Salem, New Hampshire

We have audited the accompanying general purpose financial statements of the Town of Salem as of and
for the year ended December 31, 2000 as listed in the table of contents. These general purpose financial
statements are the responsibility of the Town's management. Our responsibility is to express an opinion
on these general purpose financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards. 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 fmancial
statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the general purpose financial statements referred to above present fairly, in all material
respects, the financial position of the Town of Salem as of December 31, 2000, and the results of its
operations and the cash flows of its nonexpendable trust funds for the year then ended in conformity with
generally accepted accounting principles.

Our audit was made for the purpose of forming an opinion on the general purpose financial statements of
the Town of Salem taken as a whole. The combining and individual fund financial statements listed as
schedules in the table of contents are presented for purposes of additional analysis and are not a required
part of the general purpose financial statements of the Town of Salem. Such information has been
subjected to the auditing procedures applied in the audit of the general purpose financial statements and,
in our opinion, is fairly presented in all material respects in relation to the general purpose fmancial
statements taken as a whole.

February 26, 2001 V)

76



m



Plodzik & Sanderson

Professional Association/Accountants & Auditors
193 North Main Street « Concord » New Hampshire ■ 03301-5063 « 603-225-6996 » FAX-224-1380



INDEPENDENT AUDITOR'S COMMUNICATION OF
REPORTABLE CONDmONSAND OTHER MATTERS



To the Members of the
Board of Selectmen
Town of Salem
Salem, New Hampshire

In pla nnin g and performing our audit of the Town of Salem for the year ended December 31, 2000, 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 PubUc 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
perfor min g 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.

We are pleased to report that, 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 mformation 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.

February 26. 2001 ^WAiL^ ioMC^AA*^



.U.L GO\ F.R.NMENTAL FINDS
CXJMBINED BALANCE SHEET

December 31. 2001 (unaudited)







Special


Capital






General


Revenue


Projects






Fund


Funds


Fund


Total


.Assets










Cash and Equiv-alenls


SI 7.935.6 15


S2.066J63


Sl.613.156


S2 1.6 15.035


Receivables (Net of Allowances)


1 2 3 4 5 7 9

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