2026-07-29 - Board of Finance

00:007:01, we'll call our meeting uh to

00:03order.

00:04It's the town of Southington Board of

00:05Finance meeting

00:07and today is uh July 29th, 2026.

00:11This particular meeting, we're at the

00:12John Weichsel Municipal Center and not

00:14the Town Hall because of a scheduling

00:16um overlap.

00:18And we'll stand for the Pledge of

00:20Allegiance.

00:23>> I pledge allegiance to the flag of the

00:25United States of America and to the

00:28republic for which it stands, one nation

00:31under God, indivisible, with liberty and

00:33justice for all.

00:37>> [clears throat]

00:39>> It's been a month since our last meeting

00:41and um

00:42very sad to report that one of our

00:44active seated members passed away.

00:49Uh Edward Pocock Jr., who we

00:52affectionately called E2 because he has

00:54a whole family involved in community

00:56services

00:58uh has passed away.

01:00Uh with a after a very brief illness and

01:04uh very much a shock to us who have

01:06worked with him for a long time. He was

01:08um appointed to the Board of Ed and to

01:11Board of of Finance in 2010

01:14and served alongside of us for a very,

01:16very long time. Um

01:18he did his work. He was our a lot of

01:20times our ears on the ground. He drove

01:22the Calendar House senior shuttle. Uh he

01:25would bring us like the voice of the

01:26people and he had some time on his hands

01:29in town, so he would tell us a lot of

01:31things that were going on and it was

01:33just uh in insightful, but I I guess

01:36I'll make Joe smile, too. He was also

01:38funny.

01:39There were times when dealing with him

01:40was very humorous and he'd make us laugh

01:43and he would laugh. He was happy to have

01:45made us laugh. So, we we miss him and

01:48we'll go into a moment of silence in

01:50just a moment, but he was also a police

01:52officer

01:53uh and rose to the level of lieutenant

01:56in Southington. And then he also used to

01:59mow the high school. He used to have a

02:01job, a lawn mowing business. He would

02:03mow all those big fields at the high

02:04school. So,

02:06he was served on building committees. I

02:08can't go on and on. Everybody who knows

02:09him knows that he was everywhere and the

02:12Pocock name has a long history of

02:15service in town from him starting it and

02:18leading the family to his son who served

02:20as town council member and chair for a

02:22while who was also a police lieutenant

02:25and retired at captain and uh did a lot

02:28of things in town, a lot of good things.

02:30Um and then

02:32uh his granddaughter, we called her E4,

02:36Erica, who had served the town also in

02:39different capacities. But Ed has

02:40inspired not only his own family, but a

02:43lot of people to serve and to try to do

02:45their best for someone else or as I

02:47always say, the common good. But try to

02:49do their best and uh and have a and and

02:51as honor, have a little fun doing it.

02:53So, I'll just ask everybody for a little

02:55moment of silence for Ed, his family,

03:11Thank you.

03:13It still is very much a shock to

03:15uh that it happened so quickly and he

03:17was an active member. He was a seated

03:19member. Uh

03:22going on a little We'll do the roll

03:23call. Well, let's do the roll call and

03:25then we'll move on.

03:28>> Mr. Labieniec

03:29>> Here.

03:31>> Mr. Britain

03:32>> Here.

03:33>> Mr. Budnick

03:36Absent. Mr. Salerno

03:38Absent. Ms. Wade

03:40>> Present.

03:41>> Chair Larry

03:42>> Here.

03:43So, we we have a quorum, but uh the

03:46public should know we we do have a

03:49contested issue. So, I just want to put

03:53it out there so it's not um

03:55a secret. So,

03:57Mr. Pocock passed away. Town Council

04:01uh in consultation with the town

04:03attorney made an appointment and they

04:06appointed Mr. Rob Britton to fill the

04:10vacancy left by Edward Pocock.

04:13Uh there are some challenges currently

04:16in play

04:17on whether it was the Town Council's

04:20appointment to make.

04:22Uh there was a ruling by the town

04:24attorney.

04:25There was a lot of discussion held at

04:28the council level on it.

04:31And Council believes based upon all that

04:33that they were proper in making the

04:36appointment. Mr. Britton resigned from

04:39the um

04:41Planning and Zoning Commission. He was

04:44elected unanimously. All nine members of

04:46the Town Council uh elected him to this

04:49position or appointed him to this

04:51position and then he was sworn in by the

04:53town clerk.

04:55Uh and so he's a seated member, but it

04:57just should be known that there is a

05:00a a contest a contention against that uh

05:03being raised. So,

05:06letting you know that that is out there

05:07and that that'll get resolved. That'll

05:09have to sort itself.

05:11Uh Town Council made the appointment so

05:12it will sort itself at Town Council and

05:14I believe Town Council once again take

05:17up the issue. The issue has

05:19as far as I'm aware, the issue has

05:21nothing to do with Mr. Britton himself.

05:24It has to do with the process and the

05:26charter and where the authority for the

05:28appointment lies. I believe that's the

05:31crux of it. Who had the authority if

05:34Mr. Wade, do you want to add anything to

05:36that?

05:38But it's about where the authority lies.

05:40So, just put that out there that that is

05:42um

05:43occurring now as we sit. But since the

05:46the appointment has been made, I'm going

05:48to proceed as if

05:51Rob Britton is a full-fledged

05:54appointed member of the board as as the

05:56rest of us until if and until anything

06:00were to change on that. But um

06:03all internal Alex, all internal

06:06uh

06:08town council uh town attorney are all

06:11saying everything was done proper. Is

06:14that your understanding?

06:16>> And as well as the town clerk.

06:17>> As well as the town clerk.

06:19So

06:21um

06:23something being sorted. Want to just

06:24make it clear.

06:25Okay. Um

06:28old business uh the approval of the

06:30minutes of June 17th.

06:33We we may not have the majority to do

06:36that to approve those minutes. We'll

06:38have to table that one. So I'll ask for

06:40the tabling of the approval of the

06:41minutes.

06:44I'll make a

06:45>> Motion to table.

06:46>> Second.

06:46>> A motion and a second to table. All in

06:48favor?

06:48>> I. I.

06:49>> All right. We have to table the

06:50approval. That just makes the minutes

06:52official and it [clears throat] and it

06:53searches for any errors or corrections

06:55in it. But we'll we'll table that. There

06:58was also some discussion around the

07:01funding of

07:03the the state grant that came up. So

07:06what had happened was Board of Finance

07:08finished their work in in April on the

07:11budget and passed the recommended budget

07:14to Town Council. And then after that

07:17point, the state of Connecticut came

07:19through with a with a grant of 833994.

07:24Just happened to be our number when the

07:26state um allocated money for education.

07:29And

07:31they alerted the town of Southington

07:34that the town of Southington would

07:35receive that grant.

07:38And

07:40Town Council

07:42looked at it and I believe and I was

07:45didn't read it

07:47get too too involved at all because our

07:49work was finished. But the grant said

07:52something to the effect of if your

07:54budget is completed and your work is

07:57done, you will take that money and

07:59appropriate and tell me if I'm wrong

08:01here. You will take that money and you

08:02will appropriate it to your Board of Ed

08:04in addition to whatever you agreed the

08:06budget to be.

08:08But if your budget is still open and

08:10hadn't been decided

08:12you can do with the grant as your

08:14governing body decides. Something to

08:16that nature.

08:18So Town Council

08:21wanted to do something

08:23and their action was

08:26to

08:28withhold the town funding in that same

08:31amount. I'll call it 833, but it's

08:33really 833994.

08:36But to withhold the 833

08:39from the Board of Ed

08:42and then when the grant was received in

08:44the new fiscal year which started July 1

08:47this year we would um

08:51receive

08:52the money and then appropriate that

08:55money to the Board of Ed so that we take

08:57away the town's money and we give the

08:59Board of Ed the state's money. Does it

09:01make a difference? No.

09:04But it just showed a direct connection

09:08or a direct chain of custody of the

09:10funds from the state

09:14to the Board of Ed and then they

09:16withheld the town funds in the budget.

09:19Two actions that occurred

09:22and they brought attention to

09:26um the fact that the mill rate

09:29was went down favorably to the numbers

09:31833994.

09:33So they went ahead and credited revenue

09:35and they debited accounts receivable

09:37which was the proper accounting. There's

09:39no other way to do it. And when they did

09:41that, when they credited revenue, which

09:43is an increase to revenue, there was a

09:45decrease to taxes needed, and they got a

09:47favorable um

09:50.12 to the mill rate cuz taxes needed

09:52went down cuz they got the state money.

09:54Okay.

09:56Town Council, in trying to do to make it

10:01to trying to do this this like chain of

10:03custody with the money, instead of doing

10:05nothing at all, Town Council said, "Let

10:08us

10:09reduce the Board of Ed budget by 833,

10:14and then when the money comes in or in

10:17the new fiscal year, Board of Finance

10:19will give them the 833 from the state."

10:21So, in other words, replace the town's

10:23833 with the state's 833.

10:27Well, when they did that, guess what?

10:30It was a reduction to expense, another

10:33good guy to the mill rate.

10:36Um

10:39Uh

10:41we then the budget was then turned

10:43around, given back to the Board of

10:46Finance cuz only the Board of Finance

10:47can set the mill rate. So, Town Council

10:49comes with the Town Council adopted

10:51budget and says, "Here's your budget."

10:54We sat down, checked the math, and with

10:57a unanimous uh there were only five of

10:59us here at the time. Mr. Levenick was

11:00not here.

11:02Uh

11:02there with a 5-0 vote, we voted for the

11:06mill rate that

11:08we went forward with, the mill rate we

11:10approved.

11:12During that meeting, there was no We

11:15didn't have this discussion.

11:17Nor did we have a discussion on other

11:19bridged items

11:21from what the Town Council did after

11:24they took our budget. So, they had a

11:25book look like this called the Board of

11:27Finance budget. They did their thing,

11:29and then they handed us back the town

11:31council budget.

11:34Lesson learned for me or for this board

11:36going forward is probably we should

11:40really get into having a bridge and

11:42saying we gave you a budget of X, you

11:46gave us back a budget of Y.

11:48What were the differences? Can we walk

11:51through them from what we gave you to

11:53what you gave us back? Because in that

11:55budget there was some self-insurance

11:56stuff. There was um a reduction to a an

12:00administrative assistant in the fire

12:02department. There was a delay of the

12:04assistant fire chief to hiring to save a

12:06little bit of money and some other

12:08stuff.

12:09But we did not take the time in our

12:12m- meeting and and maybe that was my

12:15fault as the chair, but we didn't take

12:17the time in that meeting to really shake

12:20out all of those items, but we did get

12:22it we did get them. We got the book. We

12:25got the numbers, but we just didn't

12:27bring it to the point of a discussion.

12:28We weren't blind to it. It was all

12:30handed to us. It was given to us on a

12:32sheet. We all had the sheet.

12:34Um but we didn't bring up the the

12:38uh issues and kind of walk through them.

12:40So therefore we we didn't walk through

12:42this thing.

12:43So the piece that's missing now

12:46is we're in the new fiscal year. July

12:491st started it and now uh tonight or or

12:52now we should take action to give the

12:55Board of Ed the 833 that we got from the

12:59state. So in a moment I'll I'll ask for

13:02a motion to appropriate 833994

13:05from the general fund to the Board of

13:08Ed.

13:09But another thing I didn't know.

13:11Sometimes you if things are going

13:13smooth, everything's fine, but sometimes

13:15when you drain the water in the in the

13:16pond, all the stumps and rocks start to

13:19stick out. So one thing I didn't know

13:22was that the Board of Ed in their

13:24internal workings, they have their own

13:26finance committee, and they could only

13:29work off of the number

13:32I don't know if that's policy choice

13:34state law. They could only work off the

13:37number that was approved for them for

13:39the year. So, right now the budget that

13:41was approved for them is the budget that

13:44we gave them plus a few other

13:45adjustments, but the 833 was pulled out.

13:49So, they're working with a starting

13:51point of a budget that's 833 lower than

13:54where it should be. Now, very simply I

13:56said if if I was over there, I would

13:57just put a receivable in from the town,

13:59bump the number back up, and that's my

14:01budget. But, they don't work that way.

14:02They have to work from the number that

14:04the the authority of the town gave them,

14:07which is 833 short.

14:10So, but we do realize that the third

14:12action that was not done is this board

14:15has to take the 833 from the state. I

14:17don't know if we got it yet or it's

14:18still a receivable.

14:20Still a receivable. We don't even have

14:21the money, but that's fine. We'll get

14:23it.

14:25We have to take the 833 from our general

14:28fund when it gets there

14:30and and appropriate it to the Board of

14:33Ed. Then, Mr. Roshana, Mr. Medancy, Miss

14:36Malette, the Board of Ed will then be

14:38happy and say, "Okay, good. Now our

14:40starting point is where

14:43it is." They're not thrilled about it

14:44cuz that we reduced the request. But,

14:47they'll say, "Okay, we're where we're

14:48where we think we should be." And then

14:49they can go off and plan the year. If we

14:52fail to give them the 833,

14:55they're 833 short, and all of their

14:57plans have to include a balanced budget.

15:00So, they will have to take some action

15:03in the

15:04work papers that may not take in

15:06reality, but they have to make the work

15:08papers agree to the to the budget Town

15:10Council gave them, which does not

15:11include the 833. Um

15:15I hope I clarified that right, but I

15:17will take it as criticism personally

15:21that

15:22in the future anybody who sits in the

15:24chair role should

15:27get a roll forward

15:29and which we had you know in the in

15:31those stuff but should take that roll

15:33forward put it on the agenda make sure

15:35that everybody

15:37got comfortable with what were the

15:39movements after we gave the town council

15:43the board of finance's recommended

15:45budget. What did they do with it? And

15:47and we did not do that and I'll take

15:49responsibility for for not engaging in

15:52that discussion to the point where it

15:54was clear because we left it unclear. In

15:58fact, I wasn't even you know at that

16:00moment aware of it. I'd been traveling a

16:01lot of excuses but if we put it in the

16:03agenda going forward

16:05we get it right. Um

16:09and that's so we have to we have to

16:11entertain a motion

16:13to give the board of ed the money from

16:16the state and we can do that now even

16:17though it's a receivable on the town

16:19side we can make the motion to

16:20appropriate it and then

16:23we'll get it eventually.

16:26I don't think there's any doubt we're

16:27going to get it, right? Jackie smiled

16:29it's coming. It's in the mail. We're

16:30going to check the mail tomorrow it'll

16:32big check will be in the mail.

16:34Um

16:36So I will ask for that motion and during

16:38that motion of course we'll have

16:39discussions and further discussion if

16:41anybody like to discuss further.

16:43So I just ask for the motion to

16:45appropriate eight eight 33 nine

16:4934

16:50to the board of ed for fiscal year

16:522026-27

16:55from the general fund.

16:56>> I'll make the motion.

16:58>> Second.

16:59>> Motion is second. Now discussion. Any

17:04>> I guess um

17:06I'm all for moving the money over to

17:08board of ed. But this doesn't resolve

17:11our mill rate issue, correct? Because

17:14>> It you know you look at the mill rate

17:16it's rightly so

17:18that when you look at the mill rate,

17:20there are two good guys in it or two

17:22negative or two reductions of .12. They

17:25are in there and

17:28when you look at it, you shake your

17:29head. You say, "Why twice? Why two?"

17:33It's valid.

17:35Uh because even in the emails, um you

17:39know, my emails were forwarded in all of

17:41this and everybody's emails on the issue

17:42cuz people were trying to say, "Who knew

17:44what? What was this?" In my emails, I

17:46said, "Nah, it should be once. It

17:47doesn't make sense. You got 1.833, not

17:49two."

17:50But when you go through the actions,

17:53um we received the revenue

17:56credited revenue that reduces taxes

17:59needed and made the mill rate favorable.

18:02Then when town council said, "Let me

18:04reduce the money the town money to the

18:06Board of Ed," that also made the mill

18:09rate another notch .12 favorable. The

18:13piece that's not in the mill rate now is

18:16us taking the money from the state and

18:19giving it to the Board of Ed, which we

18:21have to do. It's part of the trifecta

18:23here, the three pieces, three legs of

18:25the stool. But the third leg doesn't

18:28affect the mill rate. So, we shake our

18:29head and say, "Hmm,

18:32why two favorables in the mill rate?"

18:34>> I I guess I'm more curious about the the

18:36breakdown on it. So,

18:38my understanding from the emails is that

18:41you were aware,

18:43um the

18:44town council was aware, I think Alex was

18:48made aware, um

18:50that this that we knew this before we

18:52took the vote. Correct? I mean, my

18:56it was I mean, my my just from the

18:58reading of the emails

18:59>> little fuzzy. I mean, I know I made the

19:01statement the mill rate should go down

19:03once. That's the statement I made and I

19:06I own that statement.

19:07>> Well, I mean, for me, I

19:09that the that you recognized that the

19:11error had been made is how I would put

19:12it.

19:13>> know that it's an error,

19:15but and I also don't know sitting here

19:18if at that moment

19:20a lot of conversation was occurring, but

19:24at the moment of the mill rate setting,

19:26I did not believe we had any error. I

19:28still don't. I think we have

19:29[clears throat] a a weird situation, but

19:31I I don't sit here and say we have an

19:34error, cuz when I break it down, I I

19:36could explain it. Um

19:39I don't call it an error, I call it an

19:41oddity.

19:42>> Right, but we were aware of it before

19:44the vote was taken.

19:46>> I We We all had the same information.

19:49>> Well,

19:49>> I

19:51>> We didn't have the same We had the same

19:54like aggregate information, but you you

19:56had someone had pointed out to you,

19:59right? That My understanding is our

20:01finance director was aware like found

20:03the error that um another a finance

20:06director from another town was contacted

20:09uh to make sure that

20:12>> And they were asked to shake it out. I

20:13think town council asked finance to kind

20:15of shake it out and ask questions and So

20:18I'm asking that [clears throat] all

20:19happened I mean Alex,

20:20>> maybe you would know. That all happened

20:22before we took the vote on the mill

20:24rate.

20:26>> Yeah.

20:26>> Yeah, there was discussion um regarding

20:29that. But the one thing that I will say

20:31is

20:32um

20:34and our auditor's here, so and I'm not a

20:36I'm not

20:37a finance guru. Um

20:40the bigger issue was this money wasn't

20:42budgeted for in the budget. So, finance

20:45had to had to bring it as a revenue.

20:48I don't know legally if they could have

20:50brought it in as revenue and not

20:51recognized it.

20:53Um so, I think more is in a way you're

20:55forced to recognize it in accounting. Um

20:59But again, our auditor's here. I'm not

21:01going to go behind but

21:02>> yeah, but we were all and there was

21:04some of us were aware that this was

21:06happening before the vote.

21:08>> At the vote, I would say that I There

21:11may have been emails, but I had been

21:13traveling. I was not aware at the time

21:17we voted.

21:18If I had known, I would have said, "We

21:20got to have a discussion on this." Even

21:22if I came to the same conclusion. And

21:23and now I looked at this 45 times since

21:25then.

21:26>> Right.

21:26>> But at that moment, I was not aware that

21:28I said, "Is everybody okay? Is everybody

21:30good?" It's all on video. And we all

21:32kind of nodded. I did not at that moment

21:36wasn't aware because I had just come

21:37home from Switzerland from a business

21:39trip. Prior to that, I was in the

21:40Philippines.

21:41I was not dwelling on this.

21:44And when I looked when Chrissy brought

21:46her laptop over to where I was sitting,

21:48we looked at the number just to make

21:49sure the math was right. And I said,

21:51"Yeah, the math that that that you take

21:53the total taxes needed divided by the

21:55grand list." We had the right grand

21:56list, the right taxes needed. I looked

21:58at it and said, "Yeah, it's good."

21:59Everybody kind of looked at me. I

22:00nodded. Um

22:04I I I still don't call it an error. I

22:07call it like an oddity and an odd thing

22:10because of the way it played out. But um

22:14That's all.

22:15>> Dirk, can I just interject quickly, Mr.

22:17>> Yeah.

22:17>> Uh the only thing that I think could

22:20have been done differently

22:22is to over artificially

22:25exaggerate the mill rate

22:27to make up for it. So, we would overtax

22:30the residents over and above the budget

22:33and then it would have possibly been

22:35like a artificial wash out at the end.

22:37Um

22:38>> I guess my issue is that we weren't

22:39given the opportunity to discuss that.

22:41That we you you know, and I it's not

22:44about how we could have resolved it.

22:46It's that there was information out

22:48there that wasn't

22:49>> that as a

22:50I'll take that as a lesson learned

22:52because I think the whole bridge

22:54had we brought forth the whole bridge of

22:57we gave you a budget of X, you gave us

23:00back a budget of Y. What were the

23:02differences? And if we looked at that

23:04closely and was on the agenda as an

23:06item, not something somebody may have

23:08been aware of, somebody not, we all had

23:10the same book, yes. But if it was

23:12something that was

23:14on the agenda and we took our our rulers

23:17out, we went down, "Ooh, look at this.

23:18Look at this. Look at this." It probably

23:20would have been better for all of us.

23:21So, I'll take it as a lesson learned

23:24um after 16 years of doing it and always

23:26need a lesson learned that we should

23:28demand a bridge and have a bridge as

23:30part of our mill rate setting meeting. A

23:32whole bridge discussion. How do we get

23:34from what we gave them to what they gave

23:36us back? I

23:37I'll take it as a my fault.

23:40>> I

23:40And in the future, I think that's great.

23:42I just my issue is honestly it it

23:44doesn't feel transparent when you look

23:46at the emails and that there was an

23:48agreement among people that there was an

23:51error, an oddity, whatever you want to

23:52call it, and then it wasn't brought

23:56forth before we voted.

23:58>> Yeah, and I didn't agree there was an

23:59error, but um certainly

24:03certainly when we go around and say, "Is

24:05there anything? Everybody good?

24:07Everybody good?" If somebody wasn't

24:10ding ding, they should raise their hand,

24:12but I I didn't even raise my hand cuz at

24:14the moment I wasn't

24:15like tuned into it.

24:18But I had been in I'll admit that yes, I

24:20was in conversations during the process.

24:22The day I was flying out to the

24:24Philippines, I was on a call where

24:27somebody said that like when Chrissy was

24:29asked to call different people and ask

24:30them, "Does this make sense?" I was one

24:32of the people that got called and I

24:34said, "No, it should only be one

24:35reduction. It's only 1833. It should

24:37only be one reduction." That was kind of

24:39my contribution to it and we had

24:41discussions and it was everybody's All

24:44those discussions in the emails were

24:45people just shaking the tree saying,

24:47"Have we got it right?" Um but then it

24:50all happened after that. It happened at

24:52a town council meeting. This was all

24:54ahead of it saying,

24:56"Does this make sense?"

25:01>> I I just want to say I'm sorry and I

25:03don't want to beat a dead horse. I don't

25:04believe it was on the record or

25:07transparent for everyone that the the

25:10error was We all had access to the

25:12information, but the error was spotted

25:16by our finance director or

25:19>> Well, if there's an error, there has to

25:20be a correction. That's why I call it an

25:22oddity because if it's an error Yeah, an

25:24oddity. Yes, and it should have been

25:27It's The only

25:29when you do remediation, right? You

25:31could remediate and you could do root

25:32cause corrective action. The true

25:34corrective action should be that in the

25:36future, we should come forward,

25:38whoever's here, whoever is in this role,

25:41mill rate setting meeting should have

25:42two pieces to it. Review the bridge of

25:45the budget given to town council and the

25:47one received back, what changed, and

25:50then set the mill rate. That piece

25:52didn't happen. I'll take responsibility

25:54for that. But, I do believe that if we

25:56were to go back and wave a magic wand

25:59and raise the mill rate 0.12, we would

26:02then be taxing the people for an

26:04additional 833. So, we have the state's

26:06833 and the people's 833.

26:09That's why I don't consider it an error.

26:11So, we'll leave it at that. Um thank

26:13you, Katie, though.

26:15And it it is right to point out it's an

26:17oddity and it's a very It's a second

26:19oddity that we had an oddity and we

26:21didn't sit here as a group and discuss

26:23it. So, putting So, the remediation for

26:25me, the the corrective action would be

26:27Let's make sure we have a bridge at mill

26:30rate setting time next year, every year.

26:33We we we go through the bridge by

26:35detail, by line item detail, what

26:36changed, and then move to set the mill

26:39rate. And in setting the mill rate, we

26:41simply check the math, too, make sure

26:43that you know, the fundamental of our

26:45job is done. We got the right grand

26:46list, the right tax is needed. So. Okay,

26:49well, thank Thank for the discussion.

26:52Um

26:53Now we're going to have the CLA 2025

26:56>> We have to vote. [snorts]

26:58>> Oh. Oh, I'm sorry. We have a motion.

26:59Yes, I thank you.

27:00Uh motion and a second by We'll do roll

27:02call vote cuz of all the discussion. Uh

27:05motion and a second to This is back I

27:07got to rewind rewind a little bit to

27:09give the 833 934 from general fund to

27:14Board of Ed an appropriation for the

27:162020 6 2027 fiscal year.

27:20>> Mr. Lebanik?

27:21>> Yes.

27:22>> Mr. Britain?

27:23>> Yes.

27:24>> Mrs. Wade?

27:25>> Yes.

27:25>> Chair Larry?

27:26>> Yes.

27:28Okay. It passes 4-0.

27:31Guess you guys are now and now focused a

27:34little bit. They're smiling. That's

27:35think That's good to see.

27:37Um

27:38All right. CliftonLarsonAllen

27:39presentation on the 2025. This will be

27:42the 2024 20 No.

27:442024 2025 year closeout. Leslie,

27:48welcome.

27:50Yeah, down there. Yeah, I'm This is a

27:51new a new home for us for this meeting.

27:55And I hope the microphone's working.

27:58And you could just tell everybody who

27:59you are, the partner and

28:00>> Hi, I'm Leslie Zall. Can you hear me?

28:02Wow, it's loud. Okay.

28:04>> How'd you like our presentation?

28:06You're You're the finance person on the

28:08other side.

28:10Go ahead. Please.

28:13>> Thank you. I'm Leslie Zall, the

28:14principal on the town of Southington

28:16audit. Um and I'm presenting um the

28:20audit results for fiscal year 6/30/2025.

28:25Um I'm first going to start my agenda by

28:28just explaining

28:30um

28:31the scope of our audit, what we do, what

28:33we don't do,

28:35a high-level result of the audit, um

28:38some financial statement numbers. I know

28:40the

28:41the ACFR can be voluminous, so um I did

28:44give you a snapshot of some of the

28:45financial statements within the act for

28:49Um, I'm going to go through the federal

28:51and state single audit. Um, we do have

28:53one management letter comment, some

28:55required communication, and then some

28:57updated GASBs that are coming down for

29:00fiscal year 26.

29:02>> Thank you. Can I ask that you just

29:03elaborate a little bit when you get to

29:05the point on what is the audit, what

29:07does it include and not include? You

29:09said you would, but we've been getting a

29:11lot of chatter

29:12because of other communities, and people

29:15are saying you should do an audit. Well,

29:16we do do an audit. But, um, if you just

29:18elaborate a little bit when you get to

29:20that spot of what is included in the in

29:22the financial audit and what is not,

29:24like you said you do, but just maybe

29:25spend another minute or two on that.

29:27>> Sure, so let me go through my

29:28presentation, and then if it doesn't

29:30answer your question, I can certainly

29:32elaborate.

29:33>> Okay. Thank you, Leslie.

29:34>> Um, so the main focus of our audit is to

29:37audit the financial statements of the

29:39town of Southington as they are

29:40presented by the finance office and

29:42management of the town.

29:44So, we're looking at these specific

29:46numbers at this specific point in time.

29:48>> [snorts]

29:49>> Um, we express an opinion on whether

29:51those numbers that are in in the finance

29:54finance office

29:56general ledger are in accordance with

29:58generally accepted accounting

29:59principles. So, our focus is primarily

30:01on the numbers within those statements.

30:05We also express an in relation to

30:07opinion on the schedule of federal and

30:09state financial assistance

30:12as it relates to the financial

30:13statements as a whole.

30:16Our yellow book requirements, um, also

30:18require us to express an opinion on

30:21compliance with anything related to

30:24those major state and federal programs

30:26that we test based on a prescribed, um,

30:30risk assessment.

30:33We do provide a report on internal

30:35control, and if we do find something as

30:37we're auditing these numbers, we are

30:40required to tell you if there's any

30:42significant deficiencies or material

30:44weaknesses in the control structure as

30:46it relates to these numbers, but we

30:48don't opine on internal control.

30:51Um, so

30:53other areas outside the purview of these

30:55financial statements might not be in the

30:57scope of our audit.

31:00Um, but we do get an understanding of

31:03the internal controls and will report to

31:05you any significant deficiencies or

31:07material weaknesses as it relates to the

31:10financial statements, but also the major

31:12state and federal programs that we test.

31:15We don't look at every transaction, so

31:17our main goal is not to

31:20find fraud, but if we're required to

31:23tell you if there's any material

31:25misstatements that we find during our

31:27audit, right?

31:28Um

31:30but because we don't look at every

31:31transaction

31:33throughout the fiscal year, there was

31:35there's always things that will come up

31:38that we did not know about during the

31:40course of looking at these numbers.

31:42>> [sighs]

31:43>> Did that answer your question?

31:45>> Yeah, [clears throat] I just if you want

31:46me to just ask a little deeper. So, on

31:48internal controls, you're not looking at

31:51design and design deficiencies, nor are

31:53you looking at effectiveness testing.

31:55You're just looking if you find

31:57something and say, "Boy, this looks

31:59odd." You would then go back and say,

32:01"What are the controls around this?" But

32:02you're not You're not coming in with the

32:04goal of saying, "Do we have design

32:06deficiencies or do we have control

32:08effectiveness testing deficiencies?" Cuz

32:11you're not testing internal controls.

32:13>> Correct. Those are separate audits. We

32:14do

32:15do those consulting engagements, but

32:17they are not part of the scope of an

32:18audit.

32:19>> And fraud risk assessment, how much of

32:21that do you do or not do?

32:24Like

32:24>> Again, we we do a fraud risk assessment

32:27very globally as it relates to the

32:29numbers in the financial statements.

32:31>> Okay.

32:32>> So, it's a it's a very narrow scope

32:35>> But we could engage you separately for a

32:39for a um

32:41you know, an internal control assessment

32:42from right from the fraud risk down to

32:44the designed effectiveness down to the

32:47execution effectiveness or the internal

32:50control effectiveness.

32:51>> There is

32:51>> We could hire you for that.

32:53>> There is a myriad of services that we

32:54could provide the town of Southington if

32:56you wish to have those services done.

32:59>> Okay. Forensic audits, we do internal

33:01control efficiencies, all that stuff,

33:04but they're out of the scope of this.

33:05>> Okay, maybe the board would you know, at

33:07some point we

33:08look into that a little maybe see what

33:10the board's appetite is. Thank you.

33:12Yeah, please.

33:13>> Um, slide five, just give you high-level

33:16results of the audit. So on the

33:18financial statement piece you received

33:20an unmodified opinion, that's what you'd

33:22want to receive each year. That means

33:24your financial statements are in

33:25accordance with GAAP.

33:27Um, the federal single audit and the

33:29state single audit were both clean,

33:31their opinions were unmodified.

33:34Um, there's no in material weaknesses or

33:37significant deficiencies to report to

33:39you either on the financial statements

33:41or the state and federal single audits.

33:44Um, essentially a clean audit overall,

33:47something that you have achieved in

33:49years past as well.

33:54Um, moving on to slide seven.

33:57This is a snapshot of the management's

34:00discussion and analysis within the ACFR.

34:03I like to show this

34:05table because it shows um

34:08comparatives between 2025 and 2024.

34:12This table is on a full accrual basis of

34:15accounting, so it includes all of your

34:17long-term assets and liabilities. So

34:19everything within the town is is totaled

34:23in this number on a full accrual basis

34:25of accounting.

34:26Um, the results of the

34:29the numbers as of 6:30 2025, you have a

34:32net position in the governmental

34:34activities. So, that's everything except

34:37for your one um enterprise fund. So, um

34:42that net position is 146

34:44million. That's up from 11 up 11 million

34:48from the previous fiscal year.

34:50And then that business-type activity

34:52column is is your one enterprise fund.

34:55You had a net total net position of 92.4

34:58million, and that's down 2.3 million

35:01from the previous fiscal year.

35:05I want to next go to um

35:08the government fund statements. This is

35:10usually the fund [clears throat]

35:11statements that you would typically work

35:13with on a day-to-day um basis. These are

35:17on a modified accrual basis of

35:18accounting. What does that mean? That

35:21means that um your long-term assets and

35:23liabilities are not there, um and your

35:26revenue recognition is slightly

35:28different.

35:29Um

35:30>> Was the other books kept in on a cash

35:33basis?

35:34>> No.

35:34>> Okay. I I thought fund balance

35:36accounting. So, it isn't a it is all

35:38accrual basis.

35:40>> Uh so, these funds we call modified

35:42accrual versus full accrual, but it's

35:45not cash basis, if that helps.

35:49Um each bucket, if you will, each column

35:52on this slide eight um is

35:56is a fund that we opine on separately.

35:58So, we opine on each major fund um

36:02together, and then we opine on the

36:04remaining aggregate fund groups.

36:07Um the general fund is always a major

36:09fund, so we will always opine on that

36:11one general fund.

36:13Um as of 6:30, 2025, you'll see total

36:16fund balance of 39.7 million. That's

36:19down about 480,000

36:22from last year.

36:25Um and I'll go through some of um, the

36:27metrics um, in a few slides

36:30um,

36:31coming up. Capital Projects Fund has a

36:34fund balance of 5.8 million, increased

36:383.4 million from last year cuz you had

36:41that issuance of bonds during the year.

36:44That third column, Emergency Management,

36:47is your ARPA fund.

36:49You have You'll see there in the middle

36:51of that column unearned revenue from the

36:54grants. It's 712,000.

36:57That's what you haven't yet spent

37:00in ARPA as of 6/30. You have till the

37:02end of the year to spend those funds.

37:08Um, Debt Service Fund, you have a fund

37:11balance available. It's at 7.8 million.

37:15That's down 76,000 from last year.

37:18We have the Ed Grants Fund, a negative

37:2137. That's down 14,000 from last year

37:24and that just has [clears throat] to do

37:26with timing of when things are expended

37:28and

37:29when things come in. And then that

37:31Non-governmental Funds column is

37:33accumulation of all your other funds.

37:36Um, that went up 352,000

37:39from last year um, and you landed fund

37:42balance at 9.2.

37:44>> And is the rainy day is the unassigned

37:46to 35,4

37:4993?

37:50>> Correct.

37:50>> Okay.

37:53>> Moving on to the Sewer Enterprise Fund,

37:55that

37:57again, um, that's the same numbers as

38:00the business-type activities cuz you

38:02only have one fund in that group. Um,

38:06your net position decreased 2.3 million

38:08as I had mentioned. And then your

38:10Internal Service Fund, which is your

38:12health benefits, that decreased 1.4

38:15million from last year and you are now

38:17have net position of 5.3.

38:25>> Just some quick metrics for you in terms

38:27of the um financial statement results,

38:30property taxes remain high at 99.39%.

38:35Um your general fund unassigned fund

38:37balance, as we just mentioned, at 35.4

38:40million, that's 17.

38:437% of your actual year-end general fund

38:46revenues.

38:48Um your unassigned balance from the

38:50previous year was 32.9, so

38:53um

38:55that was increased from from the prior

38:57year. In terms of budgetary results,

39:00revenue came in lower than expected by

39:022.4, but your expenditures came in much

39:05lower at 4.9.

39:09And then I just want to mention um on

39:11the liability side,

39:14you guys participate at the MERF

39:16program.

39:17Um that your share of the MERF liability

39:20is 67.6 million, um and currently the

39:24MERF is funded at 72.85%.

39:28Um this is up from

39:30>> the MERF for everybody in the state?

39:32Like isn't the state manage that in

39:34totality?

39:35>> that, so the

39:37the town of Southington doesn't have

39:38control over that.

39:39>> Okay, so they give us a bill and

39:41whatever we pay brings us to the 72.85.

39:45>> The 72.85 is the the

39:48the percentage funded as a whole for

39:50everyone.

39:51>> Okay.

39:52>> Um your total OPEB liability is 29.3

39:56million.

39:57Um then that's just

40:00and if you don't understand what OPEB

40:01is, that's other post-employment

40:03benefits.

40:04Um

40:05that liability is

40:07is calculated based on an implicit rate

40:10subsidy, which means your retirees are

40:12in the plan. If they weren't in the

40:14plan, your cost would be a little

40:16different, and so there's a liability

40:17attached to that.

40:18>> retirement is not here because that's

40:20held with the state. This is only our

40:23municipal employees. Some in the Board

40:25of Ed, some in the town, but not the

40:27teachers or administrators.

40:29>> Correct.

40:29>> Okay.

40:31>> Any other questions on the financial

40:33statements before I move on to the

40:35single audits?

40:36Okay.

40:38>> Everybody?

40:39>> So, we issued two separate um

40:43reports. One is on the federal awards,

40:46and then one is on the state financial

40:48assistance. So,

40:49um the town of Southington spent 6.3

40:52million on federal awards during the

40:54fiscal year. The programs that we tested

40:57were the education stabilization fund

41:00and your ARPA grant.

41:02Um what we're required to test with

41:04those grants, um we were you the town of

41:08Southington was in compliance. So, you

41:10have an unmodified opinion, which is a

41:12clean opinion, and no no findings to

41:14report to you.

41:18Then on the state single audit side, um

41:20state assistance came in at 35.7

41:23million. We tested three grants on the

41:26state side. Um the LOCIP grant, town aid

41:29road, and urban action grant. Again, all

41:32those three programs um were clean

41:35opinions and no no findings to report to

41:38you on the internal controls.

41:43I did put in one management letter

41:45recommendation um that I want to briefly

41:49touch on um just because the audit was

41:52late this year, and I think I would be

41:54remiss if I didn't say something about

41:56the lateness of the audit.

41:58However, you had the finance office had

42:01gone through a tremendous amount of

42:03turnover during that time. In my

42:05experience in the 30 years I've been

42:07auditing, usually this takes a lot

42:09longer for people to catch up.

42:12I feel that um the finance office knew

42:14they needed help, they sought the help,

42:16they got it done within the require you

42:19know, the 6-month extension period from

42:22OPM. Um so I think that's a testament to

42:26Chrissy and her team for being able to

42:28do that. Um so now that she's not, you

42:31know, drinking from a fire hose, now

42:34it's time to to, you know, plan ahead.

42:38Um we recommend that the town continue

42:40her efforts and the finance office's

42:42efforts to strengthen that fiscal

42:45year-end close process so that they can,

42:47in fact, issue on time by December 31st.

42:51>> Can I just make a comment on that? You

42:53know, given that I I work around the

42:54state, I saw last year that only maybe

42:5670-plus towns actually met the December

42:5931st deadline. And there was a lot of

43:01towns that were outside the scope,

43:03right? Would you agree?

43:05>> Since COVID?

43:06>> Yeah.

43:06>> There's so many. And there's so many who

43:09don't have finance [clears throat]

43:09directors right now that there's

43:11turnover.

43:12Um

43:13it There's there's quite a bit that

43:15don't make the deadline now.

43:17>> Yeah, I just wanted to point that out.

43:18It's just it's not a Southington thing.

43:19It's it's statewide.

43:21>> Yes.

43:25Okay.

43:26Um as far as required communications, I

43:28did want to mention that there was two

43:29new standards for 2025, GASB 101, which

43:33was quite a lift for um

43:36Board of Ed and town in terms of getting

43:38that information together.

43:40Um

43:41that was related to compensated absences

43:44and then GASB 102 on certain risk

43:47disclosures um did not apply to the

43:49town.

43:50Um there was no difficulties encountered

43:53during the audit. We work very well with

43:55with both parties and their finance

43:57office is very helpful.

43:59Um within [snorts] the financial

44:01statements, there are significant

44:02estimates that I am required to share

44:04with you.

44:06Two of those significant estimates, one

44:09is on total OPEB liability and one is on

44:11incurred but reported claims within the

44:13internal service fund on health

44:15benefits.

44:16Um

44:18the OPEB liability is based off

44:20actuarial values, right? So, if those

44:22assumptions change, so does the number.

44:24That's why it's a significant estimate.

44:26And then incurred but not reported

44:27claims, we don't know necessarily what

44:30those claims will be, but there's an

44:32assessment that's done.

44:34Um

44:36by your consultants to to estimate that

44:38liability.

44:39>> Leslie, was GASB 101 part of the fiscal

44:43year 2025?

44:44>> Yes.

44:46>> And what did that call upon us to do?

44:49>> So, that called upon make um

44:53accumulating data, historical data on

44:57how

44:59people are using their time. So,

45:01we had to go back at least 3 years to

45:04look at who's using their time while

45:06they're still employed, who's using

45:08their time, or who's saving their time

45:10>> like vacation, sick, and other?

45:12>> Yes, all types of pay.

45:14Um is incorporated into that standard.

45:17But, um the change was we used to record

45:20them only if they got paid out if they

45:22left on June 30th, and now there's the

45:24belief that well, you're going to use

45:26that time while you're employed, so

45:28maybe we should add that liability as

45:30well.

45:31>> Okay.

45:33>> Um no As I said, there was no

45:35disagreement with management.

45:38Um there was two uncorrected

45:40misstatements. Um

45:42both us and the town decided these were

45:45immaterial instances, and therefore not

45:48required to be booked. Um there was a

45:51beginning balance effect on the new GASB

45:54101 standard. We flowed that through the

45:56fiscal year.

45:58Um and then

46:00there is um or could be an allocation of

46:04that implicit rate subsidy liability

46:06that could go into the sewer fund. Um,

46:10but the town mostly pays for that, so

46:12there was an agreement that that was not

46:14a material aspect of the of an

46:16allocation to make.

46:20Um, and there was no independence

46:22issues, um, between the town and CLA.

46:29I have We have two Government Accounting

46:31Standards Board standards that are

46:34coming down the pipe for fiscal year 26.

46:37One is on GASB 103.

46:40That will affect your enterprise fund.

46:42Um,

46:44it really just shifts some things on the

46:46P&L

46:47on the operating revenues versus

46:49non-operating revenues.

46:51Um, there's also some changes in the

46:53management's discussion and analysis,

46:56um, that the finance department prepares

46:58and we will give them a list to make

47:00sure that they incorporate those into

47:01the ACFR.

47:04Um, there's also some changes with

47:06component units, but that doesn't apply

47:08to Southington.

47:10Um, the next standard is 104 on

47:13disclosures of certain capital assets.

47:15Because we as auditors do prepare the

47:18financial statements,

47:20um, or assist the town in preparing the

47:22financial statements, we will do this

47:24GASB for you, um, as long as we have the

47:28information, we're just going to be

47:29segregating that footnote out a little

47:31bit more than we usually have, so

47:32there's not a big lift there on that

47:34one.

47:37I've also given you the QR code. We have

47:39webinars that we do, um, updating you

47:42guys on any trends. We also have

47:44articles that are, um, very helpful to

47:47you on any new and upcoming things that

47:50are going on in the industry, so take a

47:52look at those when you have time.

47:54Um, and I'm open for any questions.

47:57>> at two or is that just the finance

47:59department?

48:00>> No, everyone can see.

48:01>> Okay. Okay.

48:03>> Please do.

48:07>> Any questions?

48:09>> So Leslie, if you had to rate the town

48:11of Southington out of four-point scale,

48:13how they do?

48:14>> Well, that's a really tough question to

48:16ask.

48:17I think town of Southington is doing

48:19very well financially.

48:21>> Thank you.

48:22>> Thank you.

48:23>> And thank you for the guidance you

48:24provided. I know you know, in part of

48:26the independence, there's a there's a

48:28line there, but also reaching over and

48:30giving a little guidance, helping our

48:32our staff, even even the past staff, the

48:35past group of finance directors, you've

48:37always your firm has always been

48:39helpful, not only doing the audit and

48:41remaining independent and objective, but

48:43also sometimes offering a little bit of

48:45help, guidance, and advice that makes

48:47the relationship a comfortable

48:49relationship.

48:50>> Thank you very much.

48:55>> Thank you.

48:56>> Thank you.

49:02>> Okay. Um

49:03the close out of the DePaolo school

49:06audit.

49:07Is that you, Chrissy?

49:08>> Yes.

49:10So recently the finance department was

49:13in contact with our state auditors and

49:16we wrapped up the final audit for

49:19DePaolo.

49:20This has been going on, I believe it's

49:22since

49:242017.

49:26Um when we received the draft final

49:29audit report, it came in that we had

49:331,663,000

49:36dollars in ineligible costs.

49:39Um so our department worked very

49:42diligently going through all of the

49:45hundreds of boxes that we have in our

49:47office and going back through meeting

49:49minutes.

49:50So we got that $1.6 million number down

49:54to 314,000.

49:57Um, so with our final audit um, report

50:01back we will be receiving about $2.6

50:05million

50:07back to the town. So, um, in looking

50:11through our um, books, um, we have about

50:151 million booked in AR. So, I have to do

50:19a little bit more researching and

50:21figuring out um, how we had this project

50:25originally budgeted, whether it was um,

50:27from grant money or bonding. So, I'm not

50:30really sure where the additional 1.6

50:33will go, if it will go back to general

50:34fund or what, but I will keep you

50:36updated on

50:36>> But that should have been closed years

50:38ago, right?

50:39>> Yes, so this is one of four um, school

50:42projects that I walked into when I came

50:44>> And what, yeah.

50:46And you had the other one got solved

50:47too, to the favorable.

50:48>> Yes, so

50:49>> Uh, it went from being unfavorable to

50:50the favorable because

50:53I guess I

50:54Josh, right? Josh

50:55>> Yes.

50:55>> rolled up his sleeves for in the

50:57basement.

50:58>> Yes.

50:58>> I mean, that that's really something. I

51:00people need to know, you know, people

51:02offer an awful lot of criticism of

51:04sometimes town government and you know,

51:06but it but sometimes, a lot of times,

51:10things are done really hard, really

51:11well, and a lot of effort, a lot of

51:14smarts go into things and things come

51:15out excellent. So, I mean, I think we're

51:17closing two audits that came to us

51:20almost in a position of a liability

51:22where we would have expenses that were

51:24not approved by the state and we get

51:26stuck with them from the allocation that

51:29we thought we'd get

51:30to actually them saying, "Uh-oh, it's

51:33the other way around." I mean, that

51:35takes a lot of work, a lot of effort,

51:36and I think we're we're every one of us

51:38appreciative.

51:39>> Yes, I am too. Very tedious work and I'm

51:42proud

51:42>> And the staff, right? It's always staff.

51:46>> So, thank you to my team.

51:50>> Um that's excellent.

51:53And what was our surplus I didn't even

51:55look at the surplus in 2025 when Leslie

51:57was

51:58talking. Do you remember?

52:01Cuz now that's committed, right? Now

52:02that this audit's over that that surplus

52:05is

52:05>> I believe it was around 2.4.

52:07>> 2.4 million.

52:12So, 2.6 from the closeout of the

52:16the Palo and 2.4 from the closeout of

52:18the 2025 year. Um

52:21but I think people have to realize, too,

52:23that when we close with a surplus, in a

52:27way, it's by design because we have to

52:29bump up our rainy day fund because our

52:31rainy day fund says that every we have

52:35to keep 11% of revenue in the rainy day

52:38fund. So, every time our budget goes up,

52:41say our budget goes up What was it going

52:43to go up? It was going to go up by $10

52:45million this year. We would have had to

52:47put 1.1 million right to our rainy day

52:50fund. So, we don't budget to build the

52:53rainy day fund. We design it where we

52:55get a surplus and the surplus gets us

52:57there. So, it's a little bit by design,

52:59not happenstance, that we get a surplus.

53:02So, but we do need it because as the

53:04budget goes up, the 11% goes up and the

53:07rainy day fund has to grow. And again,

53:09not a budgeted item, so we we grow it by

53:12counting on a surplus.

53:17Good.

53:20Okay, self-insurance update.

53:24Joe, anything's Oh, is your

53:26self-insurance in here?

53:27>> So, including included in your packets,

53:30I provided the expenditures and claims

53:33through June 30th.

53:35We ended the year on a really good note.

53:38We have about 3. almost 3.3 million

53:43under what was budgeted for claims. Um

53:46so we ended the year really strong.

53:48>> And we were below prior year.

53:51>> I'm sorry.

53:51>> For claims. We We were below prior year

53:53for claims, correct?

53:54>> Yes, that's correct.

53:56>> Well.

53:59>> Um so we're still working on finalizing

54:01everything. It's been busy the last few

54:03months, I mean few weeks trying to um

54:06you know, pay all of our final invoices

54:08and everything. But right now our ending

54:10cash balance is um about 2.9 million.

54:21>> It's great.

54:23Okay. No uh

54:25Any questions?

54:27All right. I I know our fiscal year just

54:29began. Um

54:31I Can I ask for unanimous consent that

54:33we don't I don't think we have any

54:35issues with revenue and expenditures cuz

54:37we're only a couple weeks in. Can I ask

54:39anybody you know, we can just skip

54:41these um first two items of the fiscal

54:44assessment because the fiscal year just

54:46began.

54:47>> So moved.

54:48>> No.

54:49>> Second.

54:49>> Okay.

54:50All in favor, I.

54:51>> I.

54:51>> Um okay. We just don't need to go there.

54:54It's too soon. That's the point where we

54:55say, "Hey, how are revenues going versus

54:57budget? How are expenses?" We haven't

54:59even closed a month.

55:01Through 2 weeks. Okay. Um

55:04the contingency line item.

55:07>> [clears throat]

55:08>> Same as one and two, Mr. Jared.

55:09>> All right. Just We'll We'll square that

55:12up soon. Okay. Same Same as We've got

55:14that goes with one and two. All right.

55:15Investments.

55:18Let me slide down in my notes here.

55:23>> Um so the interest rates are still um

55:26holding steady for short term. We're at

55:293.3%

55:30to 3.57.

55:32Um right now we have about 65.6

55:37million in short-term and 20.7 in

55:41long-term. Um long-term interest rate um

55:44continues to be at 3.34%.

55:51>> So, we're hopefully revenue holds up

55:54budget

55:55as we squeeze it a bit.

55:58>> It's tax season, so revenue will be

56:00coming in shortly. However, our tax

56:02collector is very busy.

56:04>> Our January July thing, right?

56:07>> Yep.

56:07>> But yeah, 65 million short-term and 25

56:11million long-term. We've got a lot of a

56:13lot of money

56:14floating and thanks to the treasurer too

56:16for doing

56:17what 100 years ago was called sources

56:19and uses, right? How much when it when

56:21when do we need the money? And and if we

56:23don't need the money, can we invest the

56:25money? I know what there's new names for

56:27it, cash flow forecasting, but sources

56:30and uses was a nice name they

56:31discontinued,

56:33but

56:34I guess it tells us what we could

56:35invest, so that's great.

56:37Um

56:39Okay. Any questions there?

56:44Unassigned fund balance.

56:49>> So, for the next board meeting, I will

56:51be updating it now that I have the final

56:53um

56:54audit report for FY25, so I will be

56:57updating this with all of the um

57:00expenditures that we have used from in

57:03FY26. Um so, I I'll have a new one for

57:06the next

57:07>> tag any single thing

57:09that

57:10somebody forecasts to use, even if it's

57:13not

57:15realized yet. And I think we I think we

57:17all kind of wanted that where if there's

57:19something somebody's thinking about or

57:21we're looking at something, we should

57:23put a notation in here because this

57:25undesignated

57:27this rain this excess rainy day,

57:29sometimes we don't really have what we

57:32say we have because we've we've

57:34committed it to one thing or another and

57:35we don't want to

57:37overcommit the same dollars to different

57:39things, nor do we want to

57:41have things in the budget in the future

57:44year in the capital plan that require

57:46this money that isn't tagged. So, it

57:48really goes from unassigned to assigned.

57:50So, yeah, we can sharpen our pencil next

57:52month. We could all sit down and maybe

57:54this another thing we we really hash out

57:56so we're clear on it. So, when somebody

57:58says you got money in your undesignated

57:59reserve fund, there's no ambiguity among

58:02these members here, our members, that

58:05we're we're comfortable with what the

58:07number we have in there, what it is,

58:09what we're planning for it, if we're not

58:11planning anything, what that unassigned

58:13balance

58:14is. So,

58:16um it's a nice schedule, but

58:19we'll see it more fully next time. Okay.

58:22Got it.

58:25Um any other funds to discuss?

58:32>> Our sewer funds already you changed the

58:34collection,

58:35um Alex, the way in which sewer bills

58:37are collected, the timing of them.

58:39Everybody has their own timing or

58:41>> So, in the past they were billed

58:43quarterly

58:45to coincide with the the water rates,

58:47the water bills coming out. Um it was

58:49very difficult for when the water

58:52department, which is not a town of

58:53Ellington entity, would get the bills

58:55over to the the sewer department for

58:57billing.

58:59A lot of times we would get it after the

59:01the sewer bills had to go out. And in

59:04that case, we're not allowed to collect

59:05interest. So, that's actually our

59:07interest because you've got to publish

59:09the sewer bill notice in the in the

59:10local paper, and you also have to have

59:12them postmarked

59:13um by the 1st of the month.

59:16>> So, you could never collect interest or

59:17just for that month?

59:18>> You can never collect interest on those

59:19bills.

59:20>> Ever?

59:21>> Ever.

59:22>> Ever?

59:24>> So, now we're going to a twice a year.

59:28And we did collect interest most of the

59:30time. There's very It was just when if

59:31It was a water department got it out

59:32very, you know,

59:33>> Yep.

59:34>> the day before it was due,

59:36we we can't get it to the mailer

59:37that day, the same day.

59:39So, now we're doing it twice a year.

59:43It's saving tens of thousands of dollars

59:45in postage, which will directly um

59:48benefit the ratepayers who pay those

59:50those bills and the the sewer charges.

59:53Uh and it'll make it much simpler and

59:57easier for the billing of the that so

59:59that the interest will always be

1:00:00accrued. It'll be simple. It'll be It'll

1:00:02be cleaner.

1:00:03Um there was a lot of discussion at the

1:00:05town council level regarding the

1:00:07implementation of this

1:00:09and um the publication to the the

1:00:12public.

1:00:13So, uh in the in everybody's mailer bill

1:00:16that's the last quarterly bill that went

1:00:18out, there was a very nice cardstock

1:00:21colored um printed piece of paper that

1:00:24explained, "Hey, you are not getting a

1:00:26bill for 6 months.

1:00:29You're on a new billing cycle." There

1:00:30was also a lot of social media posting

1:00:32regarding the issue. There was a lot of

1:00:34town posting on the issue. So, um

1:00:39some folks have been calling saying,

1:00:41"Where's our bill?" And we said, "You'll

1:00:43get it in

1:00:443 months." Um but we are so far most of

1:00:48the feedback we've gotten from the

1:00:48public is thankful that they're no

1:00:51longer paying for all those stamps and

1:00:54in the postage and their sewer bills.

1:00:58>> Okay.

1:01:01>> Anything else?

1:01:05All right, we have our subcommittees and

1:01:07I guess um

1:01:10haven't talked about Mr. Pocock used to

1:01:12serve on public works and open space.

1:01:15So, we have to fill his void on those.

1:01:20And usually I think public works is one

1:01:22Democrat, one Republican.

1:01:25And um

1:01:26I think we only have one member on open

1:01:28space, right? Doesn't matter.

1:01:31>> Mr. Chair, I was on open space and

1:01:32depending on zoning, so I could just

1:01:34>> You'll carry on with open space? Okay,

1:01:35thank you for that, Rob.

1:01:37Um

1:01:38public works, you want public works?

1:01:40>> Sure.

1:01:41>> Okay. That's a good That's a good one. I

1:01:43started with that one years ago. It was

1:01:44very insightful.

1:01:46Um

1:01:48so public works.

1:01:50Who Who

1:01:51When we see the uh chair of the town

1:01:53council, we'll tell him

1:01:55public works and open space.

1:01:58Okay. Um economic strike.

1:02:02Who's on that? Kevin on that one?

1:02:04>> I think that's Scott.

1:02:04>> Yeah. Yeah, yeah. Um not sure. Usually

1:02:07sometimes we don't have anything. Oh, we

1:02:08got a million of these year-end close

1:02:11out administrative business, but let's

1:02:13keep going here.

1:02:16Um

1:02:18I do think we need our fire commissioner

1:02:21liaison role

1:02:23put back in place because there's a lot

1:02:25going on. There's that um permission to

1:02:27apply for the safer grant going on.

1:02:30There's um

1:02:31company five building in a flood zone.

1:02:34Like there's stuff that could have

1:02:35financial implications. I don't expect

1:02:37us to go figure out how to put out a

1:02:38fire, fire prevention or suppression,

1:02:40but certainly things that come with

1:02:42money we should be a little closer to.

1:02:45So,

1:02:46if anybody, you know, has that strong

1:02:48desire to go to

1:02:51You don't have to go to every meeting.

1:02:52It's not an assignment per se. It's more

1:02:54of a liaison, so you you just be that

1:02:57person who represents the fire

1:02:58department to this board cuz even as we

1:03:01went through the budget, that linkage

1:03:04wasn't strong and

1:03:06we sometimes here didn't really know

1:03:09clearly what was going on in the fire

1:03:11department. We had to call the chief a

1:03:12lot or or um Mitch on the computer

1:03:16systems and other things. So, I think we

1:03:18do have to strengthen that. So, I'll

1:03:19leave it there. We'll talk about it

1:03:20maybe next time. We got a lot of stuff

1:03:22on our agenda.

1:03:24Any more um

1:03:26board communicate I'm sorry. We'll go to

1:03:28public communications. Anybody from the

1:03:30public like to speak?

1:03:35Okay.

1:03:36Hearing having a lot of public, but

1:03:37nobody wants to speak. That's okay.

1:03:39Uh board communications member to

1:03:42member?

1:03:45>> Um if I could I I just wanted to note

1:03:47that Steve Salerno is not here this

1:03:49evening because his mother-in-law passed

1:03:52away. So, I just wanted to extend our

1:03:54condolences to Steve's family.

1:03:56>> Yeah, thoughts to Steve, his

1:03:57mother-in-law.

1:03:59Um always difficult and

1:04:02you know, we should really just take a

1:04:03moment not just just in maybe in honor

1:04:06of Steve and his mother-in-law, but for

1:04:08everybody. There's a lot of people in

1:04:09our community that

1:04:11are suffering with different things,

1:04:13whether it's illness in the family,

1:04:15death in the family, illness with

1:04:17children, which is I think the worst.

1:04:20Um

1:04:21we should just take a moment to

1:04:22recognize as we're sitting up here doing

1:04:23our business in a very business-like

1:04:25mode that there are a lot of people

1:04:27suffering. So, let's just take a minute

1:04:29and just think of that and

1:04:31never forget the folks.

1:04:41Thank you.

1:04:43Okay. Um

1:04:45any other member to member board

1:04:46communications?

1:04:48Town department comments, anything from

1:04:51department?

1:04:53Okay, that was a section we put in if if

1:04:55there was a department, any department

1:04:57that wanted to come forward and say,

1:04:59"Hey, let me tell you what we're doing

1:05:01or let me tell you where we might be

1:05:03short on money or let me tell you where

1:05:04we appreciate having some money."

1:05:06It just gave them a little voice of the

1:05:09departments, whether it be community

1:05:11services, IT, highway, parks, whoever.

1:05:14And so everybody should know that

1:05:15they're welcome to come. Uh there are no

1:05:17presentations tonight. So we have some

1:05:19administrative items and Rob, for you,

1:05:22the administrative business is stuff

1:05:25where the money's been received and we

1:05:27just have to appropriate it back to the

1:05:29right line item. There there's nothing

1:05:31really to think about there. It it's

1:05:34it's akin to a um somebody made a

1:05:36donation and it sits in the general fund

1:05:39and we have to give it to the the cause

1:05:41that they donated to, that department,

1:05:43that cost center, and that line item. Or

1:05:46um one of our vehicles gets in an

1:05:47accident, we get the insurance claim,

1:05:49sits in our general fund, and we have to

1:05:51appropriate it back to um let's say the

1:05:54police department to vehicle

1:05:56maintenance. You know, that's the kind

1:05:57of thing you'd find at administrative

1:05:59business, those consent agendas, as we

1:06:01say. So I'd like to take all three

1:06:03together. I'll read them and then we'll

1:06:05take them up as one. So appropriation of

1:06:07the 25-26 year for $670,

1:06:11um

1:06:12for special revenue youth outside

1:06:14programming. Number two is an

1:06:16appropriation of the 25-26 year for

1:06:18682,277.74

1:06:22for um the general fund to board of head

1:06:24pre-K and special ed tuition fees. And

1:06:27then we have an appropriation 2026-27

1:06:30for 54,699

1:06:33for the calendar house to dial-a-ride

1:06:35grant.

1:06:36>> I'll make a motion to approve.

1:06:37>> Second.

1:06:38>> Motion approved, second, any discussion?

1:06:41All those in favor signify by saying I.

1:06:42>> I.

1:06:43>> I opposed. That carries 4-0. Now there

1:06:46are a load.

1:06:48This is our typical year-end

1:06:50list. That's why I'm really glad

1:06:52everybody's here, and Christie probably

1:06:53is, too, right? You can close out the

1:06:55year. So

1:06:57>> [laughter]

1:06:58>> I'll Oh.

1:06:59I'll try and go quickly through them. Um

1:07:03and we'll just see if we can do them

1:07:05quickly. They're all in our packet.

1:07:07Let's see if we can get it done. Okay.

1:07:10Um

1:07:12Let me just start by saying they're all

1:07:1520

1:07:17Well,

1:07:18a bunch of them are 25, 26. So, here we

1:07:20go. 2025, 2026 year of transfer general

1:07:23fund highway parks contracted services

1:07:2614,350.

1:07:30>> I'll make a motion to approve.

1:07:32>> Second.

1:07:32>> Motion second any discussion? All in

1:07:34favor signify by saying I.

1:07:36>> I.

1:07:36>> I.

1:07:37>> Uh next number two, transfer 2025, 2026

1:07:41this fiscal year $1,050

1:07:43general fund highway parks on call

1:07:46meals.

1:07:47>> So moved.

1:07:48>> Second.

1:07:50>> Motion is second any discussion? All

1:07:52those in favor signify by saying I.

1:07:53>> I.

1:07:54>> Number three, department transfer $300

1:07:56highway parks uniform cleaning to meal

1:07:59allowance.

1:08:00>> So moved.

1:08:02>> Second.

1:08:03>> Uh any discussion?

1:08:05All those in favor signify by saying I.

1:08:07>> I.

1:08:07>> I.

1:08:08>> The number four, department transfer

1:08:102025, 2026 15,895

1:08:13highway parks ground maintenance to

1:08:15gasoline.

1:08:17>> So moved.

1:08:18>> Second.

1:08:19>> Any discussion?

1:08:21All those in favor signify by saying I.

1:08:23>> I.

1:08:24>> Department transfer 2025, 2026 7,680

1:08:28highway parks contracted services to

1:08:30utilities.

1:08:31>> So moved.

1:08:32>> Second.

1:08:34>> All in favor?

1:08:35>> I.

1:08:35>> I.

1:08:36>> Next one, department transfer 2025, 2026

1:08:394,000 even um

1:08:42general fund highway parks building

1:08:43maintenance to um refuse.

1:08:46>> So moved.

1:08:47>> Second.

1:08:49>> Um all in favor?

1:08:50>> I.

1:08:50>> I.

1:08:51>> Uh department transfer 2025, 2026 $600

1:08:55building maintenance to contracted

1:08:57services.

1:08:59>> So moved.

1:09:00>> Second.

1:09:00>> All in favor?

1:09:01>> I.

1:09:02>> I.

1:09:03>> I'll save you, Joe.

1:09:04>> I'll skip discussion. If you want to If

1:09:05you want to discuss, just just

1:09:06interrupt.

1:09:07>> Can we group them or not?

1:09:08>> What?

1:09:09>> Can we group them?

1:09:10>> Um

1:09:10>> You said to read them, right?

1:09:11>> I still have to read them. So,

1:09:13well, you're Let's Let's Let's group

1:09:15them.

1:09:16How about we group them all um

1:09:19I will group them down to 16 and we'll

1:09:21turn the page. How's that? Okay, I'll

1:09:24read them. 20 They're all from 2025-26.

1:09:26$775

1:09:28ground maintenance to program supplies,

1:09:30$333 uniform cleaning to overtime,

1:09:33$3,500

1:09:35contracted services to overtime,

1:09:38uh $16,696

1:09:41ground maintenance to overtime,

1:09:44$2,185

1:09:47uh highway parks equipment maintenance

1:09:48to overtime, $2,880

1:09:52highway parks building maintenance to

1:09:54overtime, $3,043

1:09:56highway parks vehicle maintenance to

1:09:58overtime, $1,305

1:10:02highway parks office supplies to

1:10:04overtime, $3,469

1:10:06highway parks tools and equipment to

1:10:08overtime. We have a motion on 8 to 16.

1:10:11>> So moved.

1:10:12>> Second.

1:10:13>> Motion is second. Any discussion? All

1:10:15those in favor signify by saying aye.

1:10:17>> Aye.

1:10:17>> Aye.

1:10:18>> Thank you.

1:10:21>> Oof.

1:10:22>> Down to 32?

1:10:25>> Yeah, we'll take them

1:10:27down to 32. That'll be the end of the

1:10:292025-26.

1:10:30So, these are all 2025-26 fiscal year.

1:10:33We'll go 17 to 32. Highway parks

1:10:36downtown renovations to overtime 3,149,

1:10:40$205 animal control regular wages to

1:10:43overtime, um $800 animal control

1:10:46building maintenance to office supplies,

1:10:482,500

1:10:50animal control to regular wages to

1:10:53animal control utilities,

1:10:55$200 police regular wages to dispatch

1:10:59longevity.

1:11:01$3,100, regular wages to police

1:11:03utilities. $20,118.49,

1:11:07regular wages to police utilities.

1:11:09$8,500,

1:11:11engineering contracted services uh town

1:11:14line sewer.

1:11:16$2,969.05,

1:11:19finance office supplies to regular

1:11:22wages. $500

1:11:24um

1:11:25general fund overtime to regular wages.

1:11:28$200

1:11:29uh finance department longevity to

1:11:32regular wages. $331.47

1:11:37uh finance department dues and

1:11:38conferences to regular wages.

1:11:41Depart- another transfer. $4,119.42,

1:11:45town clerk microbinding to regular

1:11:48wages.

1:11:49Uh $509.57,

1:11:52general fund town clerk dues and

1:11:54conferences to regular wages. $7,732.84,

1:11:58general fund IT mobile communications to

1:12:01regular wages. And a department

1:12:03transfer, $495.57,

1:12:06general fund community services

1:12:07temporary seasonal. Those were all de-

1:12:10partment transfers.

1:12:11>> So moved.

1:12:13>> Second.

1:12:13>> Motion is second. Any discussion? All

1:12:15those in favor signify by saying aye.

1:12:17>> Aye.

1:12:19>> Okay, next group.

1:12:22>> Maybe 33 through 35.

1:12:23>> Look at that. All right, we'll do the

1:12:24ones on that we could see on the page.

1:12:2633 to 46. Now we're into the 2026-27

1:12:32I'll do them separately.

1:12:33>> Or I think 33-35.

1:12:34>> Yeah.

1:12:35>> And then it will take the next group.

1:12:37>> Cuz cuz it the department transfers are

1:12:38going to carry over. So we'll do 33 to

1:12:4035.

1:12:41>> Okay. All right, yeah, yeah, yeah. Cuz

1:12:43the rest are carried forwards. Got it.

1:12:45Department transfer 2026-27, $6,000,

1:12:49finance office supplies to postage,

1:12:52department transfers $5,000.

1:12:54Assessor office supplies to

1:12:56subscriptions and a department transfers

1:12:58$1,600.

1:13:00Assessor office supplies to postage.

1:13:03>> So moved.

1:13:04>> Second.

1:13:05>> Motion is second. Any discussion? All

1:13:07those in favor signify by saying aye.

1:13:08>> Aye.

1:13:09>> Aye.

1:13:10>> Now we have the carry forwards. These

1:13:12are funds not spent that we're carrying

1:13:14forward to the new year. So um we'll

1:13:18take them from 36 to 46 and then turn

1:13:20the page where we have a a slew more.

1:13:24Uh

1:13:25carry forward into fiscal year 26-27.

1:13:285,183

1:13:30general fund

1:13:32Board of Ed phase three building.

1:13:344,029

1:13:37general fund Board of Ed Southington

1:13:39High School athletic facility.

1:13:4187,978.25

1:13:44general fund Board of Ed non-lapsing.

1:13:4792,015

1:13:50general fund Board of Ed non-lapsing.

1:13:536,600

1:13:55general fund Board of Ed non-lapsing.

1:13:59Uh 88,190

1:14:02>> [clears throat]

1:14:02>> 53 cents general fund Board of Ed

1:14:05non-lapsing.

1:14:07121,657.76

1:14:11general fund Board of Ed non-lapsing.

1:14:14And uh

1:14:1565,910

1:14:1730 cents general fund assessors

1:14:20revaluation services. 4,051.91

1:14:25uh assessors office supplies.

1:14:2813,918.69

1:14:31economic development contracted

1:14:33services.

1:14:34And 24,500

1:14:36even

1:14:37uh economic development promotions.

1:14:40>> So moved.

1:14:41>> Second.

1:14:42>> Any discussion on any of those?

1:14:47Okay. All in favor?

1:14:49>> Aye.

1:14:49>> Aye.

1:14:50Okay, now we're on to the final page of

1:14:53them.

1:14:53>> 79

1:14:55>> What?

1:14:55>> Take it to 79.

1:14:57>> We'll take it all.

1:14:58Okay, they're all carry forwards into

1:15:00fiscal year 2026-27.

1:15:03That means from the current last year to

1:15:05this year, the 2025-26 to 2026-27.

1:15:09And I'll I'll read them.

1:15:1020,300

1:15:12general fund economic development to

1:15:14promotions. 21,050

1:15:18town council program services for the

1:15:20America 250 celebration.

1:15:22Uh

1:15:2333,033.27

1:15:27town hall building maintenance.

1:15:30$3,355

1:15:32calendar house building maintenance.

1:15:34$514.35

1:15:37calendar house equipment maintenance.

1:15:39$78.65

1:15:42calendar house program services. $3,080

1:15:46calendar house building maintenance.

1:15:48$17,370

1:15:51um

1:15:52fire department training services.

1:15:54$16,294.58

1:15:57fire department contracted services.

1:15:59$18,000 even fire department building

1:16:02maintenance.

1:16:03$8,405.53

1:16:05fire department vehicle maintenance.

1:16:07$4,508 fire department uniforms and

1:16:10shoes.

1:16:11$50,000 even fire department fire

1:16:14equipment. $12,000 even fire department

1:16:17air packs. $700

1:16:20even uh fire department equipment and

1:16:23furniture. $14,000 even uh engineering

1:16:26department contracted services.

1:16:29$11,276.87

1:16:31engineering equipment maintenance.

1:16:33$19,914.58

1:16:36engineering contracted services.

1:16:39$43,197.12

1:16:42engineering contracted services 14,000

1:16:45even general fund library professional

1:16:47services $1,200

1:16:50library books and multimedia

1:16:53$510 library other professional services

1:16:5711,000 even general fund town manager

1:16:59professional services 10,000 general

1:17:02fund town attorney other professional

1:17:04services 10,000 general fund police

1:17:07vehicle maintenance 6,500 general fund

1:17:10police command vehicle connectivity

1:17:145,000

1:17:16general fund police school and education

1:17:18175,000

1:17:20sewer fund water pollution control plant

1:17:22maintenance 70,000 even sewer fund water

1:17:26pollution control sewer maintenance

1:17:28147,937

1:17:31water pollution control sewer major

1:17:33maintenance

1:17:34352,536.50

1:17:37water pollution control environmental

1:17:40assessment

1:17:41319,279.70

1:17:45water pollution control

1:17:47manganite feed system

1:17:50carry forward 3,464.20

1:17:53sewer fund legal fees

1:17:55>> So moved.

1:17:56>> Okay, so moved.

1:17:57Second. We have a second?

1:17:59>> Second.

1:17:59>> Second. All any discussion on any

1:18:01particular item?

1:18:03All in favor signify by saying I.

1:18:05>> I.

1:18:06>> Opposed, abstain. Okay, turning the

1:18:08page.

1:18:10No vote.

1:18:11Any other business? It's your half

1:18:13favorite motion.

1:18:15>> I'll make a motion to return.

1:18:17>> So, second.

1:18:19>> Motion a second.

1:18:20>> [laughter]

1:18:21>> All in favor?

1:18:23>> I.

1:18:23>> I.

1:18:23>> Meeting adjourned at 8:20. Thank you all

1:18:26for being here.

1:18:27Really appreciate it and I think the

1:18:29town staff really appreciates it because

1:18:31all this stuff you could close out the

1:18:32year.

1:18:33>> John, that was impressive.