Accounting Procedures: Clarifying Article 14 of Special Town Meeting

Upon reading the OpEd on the Duxbury Clipper website today, we were surprised and not the least bit amused to see that the author is claiming “shenanigans” around the school building project for Town Meeting. What shenanigans, we wondered? While we can’t speak to any of the other issues mentioned, we’re happy to tell you about the school building project issue. The school building project issue has no fiscal impact and is supported by the Selectmen, the Finance Committee and the Fiscal Advisory Committee. There is nothing to hide!

The author is referring to Article 14 of the Special Town Meeting, a sort of Town Meeting within Town Meeting to deal with immediate bookkeeping issues – issues where funds need to be made available before beginning of the fiscal year on July 1.

Almost two years ago, there was an allocation error while creating the budget for the building project. Some money that was supposed to have been allocated into the fieldhouse contingency fund was not. It’s disappointing, but it’s water under the bridge at this point. Since all aspects of the project were voted and approved by the town, changes like this also have to be voted and approved. Article 14 allows the building committee to move some funds from one account to another -- in this case, from the main fund to the contingency fund for the fieldhouse where it is needed to address several unexpected issues: minor cost increases, unmapped underground utilities, and unknown buried structures. The amount of funds needed for the fieldhouse (the amount to be transferred) are offset in the main fund primarily by savings realized in the construction of the administrative offices.

If the vote to move funds is successful:

• The accountant moves money out of one account and into another, making it available to complete the fieldhouse.
• The fieldhouse is completed on time, likely in time for fall football season.
• There is no additional amount added to the project as a whole, no additional cost to the taxpayer, and no additional impact to your tax bill. There is NO fiscal impact in voting to approve this accounting procedure.

If the vote to move the funds is unsuccessful:

• Taxpayers will not see a refund or lowering of the tax bill as a result.
• The fieldhouse will be “occupyable” – as long as you think no floor, no utilities, no lockers or benches, and an empty shell of a building is “occupyable.”
• We’ll need to organize a group to advocate for additional funds for the fieldhouse at next spring’s town meeting, and at that point it might cost the taxpayers more. 

Yes, that’s all. No shenanigans, no new project scope, no additional funds, no deception. Just some accounting – and accounting that has been okayed by the Selectmen, the Finance Committee and the Fiscal Advisory Committee.

But what does this mean to you? It means we could use a presence -- YOUR presence -- early at Town Meeting to be absolutely sure this passes. 

Town Meeting begins at 9AM Saturday morning, March 9, 2013. We’ll see you there. (And please stay for the day!)