HANSON – Town officials have been seeking a forensic audit of the regional school district since the statutory funding formula began to be used to calculate assessments, but there have been no takers in reply to request for proposals (RFP) issued several times for the work.
Town accountant Eric Kinsherf knew consultant Mark Abrahams, who had made a presentation on the formula Abrahams to the Select Board on Tuesday, July 11. Abrahams indicated he is willing to conduct such an audit for Hanson.
The Select Board voted 4-0 to have Kinsherf approach Abrahams with a scope of work for such an audit. Vice Chair Joe Weeks was absent.
Town Meeting had voted to allocate $120,000 to conduct the forensic audit after the Select Board had approved it, but Chair Laura FitzGerald-Kemmett wasn’t sure of the status since Randy LaMattina is no longer serving on Whitman’s Select Board.
“I would think Whitman would want to partner on this because we’re both users of the Whitman-Hanson school system and we’re funding the school system,” she said.
She did ask what Abrahams would charge if Hanson decided to go it alone on the audit.
“The original RFP was everything but the kitchen sink,” Kinscherf said.
“Which might have been why nobody responded,” said Chair Laura FitzGerald-Kemmett.
Kinsherf came up with some bullet points based on Abrahams’ questions, which he shared with the board to see if there was anything it wanted Abrahams to look into.
“Basically, this wouldn’t be an audit, it would be agreed-upon procedures of engagement,” he said, noting it would outline what the board wanted him to do and send a report on his findings. “He’ll do a five-year look-back into excess and deficiency.”
Kinsherf said he wanted to narrow the scope to reviewing costs that have a direct affect on Hanson including revolving funds, but that details of all expenses were not necessary as it would not be a financial audit.
“I thought a salary review could be limited to comparison with towns with similar demographics,” he said. “What does W-H pay their teachers and how does that compare with other regions with similar demographics.”
Grants would only be included to the extent that they affect Hanson’s assessment, as well as other “relevant expenses,” such as food service, transportation, IT and building should be looked at in comparison to other districts, as well.
“I think that that is spot-on from what I remember us discussing before,” FitzGerald-Kemmett said. “Definitely one of the things people have expressed concerns about is some of the compensation packages.”
The source of one-time spending, historically, was also a question as well as whether it has ultimately been built into the budget were also concerns.
“We’re not dealing with the real numbers if you are using one-time funding and then, when you give us the assessment the next year, you’ve built in what was supposed to be one-time funding,” she said.
FitzGerald-Kemmett said she understands the need for one-time funding, but more clarity concerning what’s happening with it is needed.
Kinsherf said he would draft a scope to incorporate the items discussed and will forward it to Abrahams to get a cost estimate for the work.
Meeting notes
- Strategic planning consultant John Manning reviewed his work for the town’s financial planning efforts.
- The Board voted to open the October Town Meeting warrant. Deadline for submitting completed articles is noon on Aug. 7 via email in Word format or Excel. Articles requiring funding sources must outline those sources and must be provided to the Finance Committee. Capital items must go to the Capital Improvment Committee and Town Accountant for approval.
- The Board voted to approve $418,801 in ARPA funds for the Maquan School demolition. the balance of the $936,666 will come from borrowing. Up to $1 million had been approved by Town Meeting.
- A list of Maquan inventory remaining in the school was declared surplus by the board. Auctions International has been contacted to auction the more than 250 items. Town departments have also been advised they may take any items they can use.