 Good evening, everyone. I'd like to welcome you to the January 4th, 2021 Berlin select board meeting. With us is Flo Smith, John Quinn, Justin Lawrence, and also with us is Tom Badowski, is the acting administrator, and Diane Isabel Treasurer. Additions or changes to the agenda? A public comment, hearing none. Treasurer's report, Diane? Actually, everything I have is in the agenda. OK. And we'll skip right along to the auditor's report. Linda? Good evening. I don't know if you guys have all seen the draft. Did anybody have any questions before I get started? No. OK. I'm going to skip to page 10, which is basically the balance sheet, as if the town were a for-profit entity. The first column is basically all of your funds except for your proprietary funds, your two water and to get the technical name of the other fund. Water pollution. Yeah, OK, thank you. As you can see at the bottom, they both have a little over 3 million of net assets and a little over a million for both of them for unrestricted net assets. If you skip to page 10, sorry, 11, the next page, is basically the profit and loss of the town if it were a for-profit entity, which means it includes all the long-term debt, the capital assets, all of that. For the year, the governmental activities had a profit of about $151,000, and the proprietary funds had $181,000 for change for the year. The next page, exhibit C. From exhibit C on, is basically the way you guys normally look at your reports, which is not the full accrual. It's a modified accrual. You don't include the debt or the capital assets or any of that on the balance sheet in this reporting. So on this, you show the major funds separately, which is the first column. The general fund is the only one that's considered a major fund. All the other funds are all lumped together as non-major in the second column. For the major fund, the general fund, you ended up the year with a fund balance of $1,580,000, of which $931,000 of that is unassigned. The rest of it is either considered prepays or it's an inventory, or it's restricted by the donor or grantor, or the townspeople have voted on it, and that's what's considered committed funds. Or you guys as a select board had assigned some of the fund balance for specific projects, and that's what the assigned balance is on there. In the detail for all of those amounts around page 39. The next page of significance is page 14, which is basically the profit and loss for the town, the way you guys would normally look at your budget reports. You had an excess of revenue over expenses for the general fund of $212,000. Once you add in the loan proceeds and a little bit of funds you had from the sale asset that was sold, you ended up with an increase for the year of $366,000, which results in your ending fund balance of $1.58 million. The other non-major funds, which are included on schedules to 1 and 2, shows that you had $203 of revenue, which is basically interest earnings, and then $15,000 of expenses, which I believe was a donation to the Vermont Rail Trail, leaving you with a net loss of $14,797 for the year and an ending fund balance of about $98,000. Page 16 is a start of exhibit G, which is your budget to actual for the general fund. And here you can see that your revenue was over budget by $62,000 for the year. 30 of that is being more of the pilot money, and 32,000 being property taxes. And most of that 32,000 is a decrease in property tax revenue at August 31, this year compared to last year, because that's the deferred when you decrease it, you're adding that to your revenue. So that's what most of that property tax increases. It's a timing of when the fund has come in after year end. State of Vermont property tax or state of Vermont revenue was over budget by almost $82,000. So total revenue was over budget by $192,000. Your expenditures, most of the accounts were pretty close to budget. In total, all your general government accounts, you were under budget by $51,000. So you were pretty close there. The police department was under budget by $53,000. Some of that had to do with policing grants, which was an unbudgeted expense, but also has revenue that is unbudgeted as well. The salary accounts for those were most of that over budget was from. The highway ended up with a $28,000 over budget spending. And most of that has to do with the resurfacing the gravel. That was over budget by $25,000. The rest was a little over one spot and a little under in some other spots. And then for your capital outlays, you were under budget by $43,000. I'm sure that was due to the timing of COVID and everything that hit. So overall before, just for your regular operations, you were for the good by $211,000, which is better than what you had budgeted because you budgeted level funding. And again, when you add in the loan proceeds in your sale of your asset, you ended up with a surplus for the year $366,000. If we skip to page 23, that's your proprietary funds, your water pollution fund, and your water division fund. That shows basically your balance sheet for that. You'll see on there that the water division fund has a negative unrestricted net position because what's invested in capital assets, basically your capital outlays minus your debt and your retainage payable leaves you with a negative $108,000. The next page is basically the profit and loss for those two funds. As you can see, the water pollution fund has an operating income of $223,000, and your water division is a net income of $42,000. But after your interest expenses and such, you end up with $234 as a profit for the water pollution fund and a deficit of $53,000 for the water division fund. Page 39 is where it was saying that shows the breakdown of your committed fund balance, your assigned fund balance, and then your restricted funds, and showing you what that's all, what you have left at the end of the year that's earmarked. And then page 46 is the start of the balance sheet in the P&L for those non-major funds, which is the conservation fund, the asset forfeiture, the multiplayer filtration fund, and then the bike path fund. And those combined ended up with a fund balance of $97,000. The governance letter that we send along with that, we're required to send that and hit certain topics as to whether or not we had any findings and whatnot, whether we had any difficulties working with the staff or in the audit, which we did not have any of those. On page two of that, we list kind of the, there was a few things that weren't necessarily on the books right, probably because the amounts were so little, they weren't adjusted. But there were a few things like unreported, accrued interest, compensated balances didn't have FICA tax included on it. The retainage payable wasn't picked up on the water pollution fund. And then the current year effect of some of the same things that didn't get recorded last year, because they didn't get recorded last year, it affects this year's income statement. Was it? We didn't have any findings. It was an unmodified opinion again this year, which is the best kind you can have. Any questions? Got it. Diane, the only question I have is you were going to talk to the auditor about our conversation last week around the restriction of surplus money. Yes, which I did. So Linda and I did speak. Of course, Linda, I can't give legal advice, but we did talk about it. As far as what you were saying, is having a revenue item that would be used in the undesignated funds. And I do believe that we could do that. That should not be an issue. And I've looked at some of the other towns, what they've done, and although we didn't do it exactly the way you were talking about, I think that it is doable. So based on everything we've discussed with the budget so far, nothing seems undoable. I guess whether it's paying off everything that's talked to. It's just a matter of the way we show it as an entry. So we're doing bottom line. It comes out either it comes out after it comes out before or whatever there's entries that you can make that will make it work for us. We'll still be using the same funds in the same way. It's just reporting a little bit differently. OK, great. Thank you, Diane. Linda, a question for you. There's discussion of the need of a single audit of next year. Is that any different than this audit procedure this year? Yeah, there's more work that's involved with that, which I'm sure you're aware that if you spend more than $750,000 of federal dollars in a year, that's when a single audit is required. But yeah, there's a lot more compliance checking that goes along with that, basically making sure what your controls are, how you're overseeing the funds, whether you're following all of the requirements depending on the CFDA for the grants that you get because they have each have different requirements that are involved. And then it's us checking all of that to make sure that those were all done. And there is a separate report in the schedule of federal financial expenditures that goes along with that. It has to get reported. And the driver of that is our Payne-Turnt-Bike-North sewer improvement project, which is using USDA funds. Right. Thank you. Any more questions for Linda? Thank you very much, Linda. You're all set with me? Yep. All right, have a good night, everybody. You too. Happy new year. All right, thank you. Having Linda here, a motion to approve the audit. So moved. Second. Second. Any further discussion? All those in favor? Aye. Motion carries. Okay, Tom. Fisher Road, Colton Financing. Folks, early this afternoon, a draft application from the State Infrastructure Bank. And it's what we've discussed in the past. The project cost of little over $1.3 million. Of which 20% has to be a match from the town to be awarded financing from the State Infrastructure Bank. So I've spoken to the bank today. They have assigned one of their investment bankers and they were to reach out to me today, but that didn't occur. I'm going to send this draft application for their review and they will do review and make any necessary changes to this. We're looking at a 30 year term for this loan. And I anticipate bringing back to you a final application for your next meeting on January 18th. Thanks, Tom. Tom, do you remember what the length, the lifespan of the new Colbert would be? It's in excess of 40 years, Robert said. It's aluminum structure and precast. He said in excess of 40 years. Okay. Anything else on this? If not, let's see here. I just wanted to add to this, Brad, that at the last budget meeting you folks had, you asked for a draft article that would appear on at Fortown meeting. That one, two, in part of this package in early noon and I sent another revise. I got Rob Helper, spoke to Rob Helper today and he tweaked the language a little bit. So if anybody, and I think I set that out about 4.15 this afternoon and I put in red what Rob's comments were on that draft. So if you'll be seeing, there's no comments on that. You'll be seeing that this would be added to Rosemary's package for your select board's consideration on January 18th. So Rob just wanted it over a period not to exceed the 30 years. Okay. Then see here, you'll have this on the next agenda for with the hopefully approval or at least have the infrastructure bank look at it. Also that article will be part of Rosemary's warning that you folks need to approve to get send to the printers for town meet him. Okay. Take in, so the town center zoning official map capital improvement plan reminder that there's a public hearing scheduled. The select board is holding a public hearing the planning commission held their public hearing in December, mid December, I think the 15th, if I recall. They have forwarded to the select board. You guys reviewed it at your last meeting. And this is just a reminder that at 6.30 p.m. The select board will be holding a public hearing on those three items. We've put it on front porch form. We've received one comment from the chairman of the development review board, Bob Warwick. You'd like to make a minor change or make a minor addition. So you'll be hearing that minor addition that you're hearing on January 18th. Okay. The conservation commission select board hearing the vast application that's known as space saver. The reminder again, that on Wednesday, January 20th at 6 p.m. the conservation commission, the select board will be holding a joint hearing to in effect take testimony on the vast application. There, I sent that meeting agenda out to folks. I, there is a, at the end of that meeting, a, I've put in a discussion time for the select board and the conservation commission. My sense, my druthers are that we come out of that meeting with a decision on this vast application that this should be the final meeting. I think the, I've spoken to the chair of the conservation commission. I think he's on the same mindset. But again, this is just a reminder to, to you of that public hearing on January 20th. Okay. A decision to hold pre-tell meeting. I think that Rosemary asked me to, to bring to, to the select board. You may recall that at your last meeting, the select board made a decision to, to do everything via Australian ballot. And rather than hold a, a live town, town meeting, she just request with a decision on pre-tell meeting. That was always a live session as well. If, if a pre-tell meeting is needed, it would end up having to be a virtual meeting. I asked her, her, her sense of it. She says really a 10 or 12 people attend pre-tell meeting. And so if that's the case, I offer that it may not be warranted this year and that pre-tell meeting be, be canceled. Have a motion on this. I make the motion to cancel the pre-tell meeting this year. Here a second. I'll second that. Any further discussion? All those in favor? Aye. Aye. Motion carries. Along with that, Brad, I thought Rosemary sent to the select board today a draft of her, her warning notice for, for town meeting. She just would like, if you have any questions on that to get back to her. She realizes that the select board will be meeting again on the 18th and make a final vote on that warning language. But if there's something in her draft that she sent out today, she just would appreciate it if members would get back to her and she'd make the changes in advance so the 18th. Well, no change a pre-tell meeting to discuss our articles be voted by Australian ballot. I guess that's out the window now. I don't see any other changes for it. So we're going to vote by Australian ballot on February the 27th. Yeah. On Saturday, February the 27th. Everybody's good with that? I'm trying to find it here. Is that the date you got it last year? No, we did it on town meeting day, March 4th. Okay. So this is a, there's always been, oh, my second. There's always been a discussion about having on a Saturday instead of during the week. Sure. And I hate to use this as the trial of it, but I think it makes a certain amount of sense. We can always take and hope do this again next year. You can see if we do have a, are able to have another town meeting again as we become accustomed to, and then take and do it that year too, but this will be just a change. Right. Okay. Do we have any currents on this? Tom, this has to be voted on what on the next, by the next time? 18. 18. So I don't have a calendar here. When's our next schedule meeting? The 18th. It's two weeks from today. Okay. So if we, if you have, if you can probably go over this and see if there's anything you pick up on, then we can take in, you can discuss it on the 18th. Okay. And let's see here, minutes for December 7th, 2020. Make the motion to approve the minutes of December 7th, 2020. Second. Okay. Here's second. Second. All those in favor? Motion carries. Let's see here. Approval licenses, permits, vouchers and applications. You're on mute, Flo. Thank you. I just saw that as well. Thank you. I make the motion to approve payroll warrant 21-13 for payroll from December 6th, 2020 to December 19th, 2020, paid on December 23rd, 2020 in the amount of $43,747.23. Also payable warrant 21G14 with checks $20,794 to $20,828 in the amount of $86,130.19. Here's second. I will second that. Any further discussion? Hearing none, all those in favor? Aye. Aye. Motion carries and round table, Flo. None for me tonight, but thank you. John. I'm just wondering how we're doing with the officer recruitment. Do we still have positions open? I know that we did some internal shifting, but I was just looking for a status on where we were. If no one knows, I can ask the chief, but. I believe we do still have some positions open. At least I saw them advertised. So I believe we do, but I don't know that for an absolute 100% fact. Okay. And the second thing, Tom, I saw your email with additional resumes. We don't have any of those scheduled yet, do we? Okay. I just wanted to make sure I didn't miss anything. Thank you. Justin. I don't have any, well, I guess you guys are all well-witted, too. They put a Wi-Fi over there and they do have some security over there, but other than that, that's all I have to share. Okay. Thank you. Let's see here. Anything for executive session, Tom? Excuse me, Brad. I've got a couple items for a round table, if you don't mind. Sure. Two things. I received recently some correspondence from V-trans concerning the Ralph Hill and particularly the seasonal closing of Ralph Hill. On the V-trans map, they don't show a seasonal closing of Ralph Hill and they are suggesting that the select board if they haven't already done it and she pointed to me to maybe the select board did it in 1973, so I may find something, but if the select board hasn't done it, to do an official action to call that section of Ralph Hill that seasonally closed a class four road, we do it by policy. I centered the town policy that calls that out, but they said they still need this extra legal piece. It's a public hearing and such, assuming it wasn't done in 1973. So I'm just gonna follow up with that. So you may see that on your next meeting on January 18th. The other piece I have is setting another date for the select board to meet and discuss the budget. I think you folks found it productive to do that outside of a regular scheduled select board meeting. Diane and I would like to offer the Wednesday, January 6th, this coming Wednesday at 6 p.m. If folks are schedules more make more available for that day. I have a meeting until 6.30 that night. I'll be gone. I have medical appointments that day that are out of state, so I'm out. I can't, we can't hear you Tom early. 6.45 then on Wednesday. I can do that. Works for me. I can as well. I believe I could have Tom. We're just trying to get this finalized for everybody. So I'll warn that tonight and get that warning out for 6.45 on the January 6th. That's all I have, Mr. Chair. Thank you. Okay, anything on executive session? Entertain the motion to adjourn. So moved. Second. All those in favor? We're adjourned. Bye, thank you. Good evening. You too.