Feb 132014
 

This is the Official Municipal and Community Website for the
Town of Braintree, Vermont, established November 28, 2005

To reach the Town Clerk’s Office
call 802.728.9787 or fax 802.728.9742

932 VT Route 12A  Braintree, VT  05060

 

Election Information – Pursuant to the authority granted in Act 92 (2020) and Act 135, (2020) the Secretary of State’s office will be mailing the November General Election Ballot to every Active Registered Voter in Vermont.  This process will start on September 18th.  You may return your ballot by mail, drop box, in person or you may still vote at the polls on November 3rd.  The voting location in Braintree, on November 3rd, is 5379 VT Route 12A at the Braintree Town Hall.  If you have questions please contact me, Jessie, at 802-728-9787 x3 or braintreetownclerk@gmail.com.

THERE ARE STILL FREE MASKS AVAILABLE AT THE BRAINTREE TOWN OFFICE! ONE MASK PER FAMILY MEMBER ON A FIRST COME FIRST SERVE ON AN HONOR SYSTEM! THE MASKS CAN BE FOUND AT THE LEFT SIDE ENTRANCE OF THE BUILDING FROM 8:00 a.m. – 3:30 p.m. Monday – Friday! IF RESIDENTS CAN NOT MAKE IT DURING THIS TIME FRAME, PLEASE CALL JANICE AT 802-728-9787, EXT. 6 TO SET UP AN APPOINTMENT.

“IN ACCORDANCE WITH THE RECENT AMENDMENTS TO VERMONT’S OPEN MEETING LAW, AND IN LIGHT OF THE ONGOING PUBLIC HEALTH CRISIS, MEETINGS WILL BE HELD VIA CONFERENCE CALL.  YOU CAN ACCESS THE MEETINGS AT THE SCHEDULED TIME BY CALLING 802-210-4472.

  • As of Wednesday, September 9, the Town Clerk and Treasurer’s hours will resume a normal schedule: Monday, Tuesday, Wednesday from 9am-4pm, or by appointment. When visiting the town office you must wear a mask and practice physical distancing. If you need to use the vault, please make an appointment, as the space is too small to allow for appropriate physical distancing. Thank you for your patience as we transition to “normal” business and please call 728-9787 if you have any questions.

Covid-19 Resources – Go to Braintree Emergency Response page

Sep 252020
 

Town of Braintree

Draft Auditors Meeting Minutes – September 21, 2020

** Meeting remotely using conference line for the Town of Braintree (802-210-4472) **

 

Attendees:  Tom Cooch, Stephanie Barrett, Lin Brown, Jessica Brassard (Town Clerk-Treasurer), Janice Russell (Administrative Assistant)

 

  1. Mr. Cooch called the meeting to order at 8:31 a.m.

 

  1. Changes to the agenda included correcting the date of our last meeting from 3/16/20 to 3/23/20, and adding a discussion of the status of the Cash Receipts and State Payments procedure manuals to ‘Other Business’.

 

  1. The minutes of the March 23, 2020 meeting were approved.

 

  1. Payroll auditing.

Mr. Brown reported on the new payroll system. In January 2020 the Town contracted with Compucount, Inc. of Randolph for payroll services. The Town no longer uses the Payroll module in NEMRC, thus necessitating a modified payroll audit procedure.  The current audit procedure consists of checking three items: current employee list and pay rates, employee time sheets and pay checks, and employee tax and benefit payments. The first two items require audit modifications. The last is done in the AP module and remains essentially the same.

 

The new process for doing a payroll has been evolving over time, but basically works as follows. The Town (Janice and Jessie) prepare a spreadsheet with employee names, pay rates and hours (from time sheets) that is emailed to Compucount. Compucount uploads the spreadsheet information into their software, and after some back and forth checking, generates paper checks or EFTs to the employees being paid and to the taxing authorities for that bi-weekly period. They then send the Town a pdf report of the amounts paid, taxes, and benefits – much like the information on a paycheck. Other benefit time accumulation and use is also tracked.

 

The problem for auditing is that the Town no longer has a payroll data base that can be queried (as we did with NEMRC). We have individual time sheets, the bi-weekly payroll spread sheets (with employee time and pay rate data), and the pdf payroll report (check stub type information with payment amounts). These are all separate documents, one for each pay period, in different forms (paper/electronic) located in different places. Payroll expenses are recorded in NEMRC as aggregate General Ledger entries.

 

We examined sample input bi-weekly payroll spreadsheets and pdf payment reports from Compucount. The Administrative Assistant noted that Compucount does do some consistency checking of what the Town sends them, as they have occasionally called asking for clarification of some of the spreadsheet information. After discussion, we decided to try an audit procedure that would check whether the time sheet information was being correctly transferred to the payroll spreadsheet provided to Compucount.  A random selection of employees over the 6-7 pay periods per quarter will be checked.

 

Mr. Brown will prepare a new draft payroll audit procedure for review as soon as possible.

 

  1. Review tasks needing completion for FY20

– General Fund: Complete for FY20.

– Reserve Funds: Complete for FY20.

– Grand List (annually): Completed last Fall. Mr. Cooch will contact Mr. Evans (Head Lister) to determine if any expansion of the audit procedure may be necessary because of the recent property re-evaluation just completed.

– Accounts Payable: Done through FY20-Q3. Ms. Barrett to complete Q4.

– General Journal: Complete through FY20-Q3.

– Payroll: Complete through FY20-Q2 using the NEMRC system. New procedure in preparation by Mr. Brown for completing Q3 and Q4 using Compucount system (see item 4 above).

– State Payments: Complete through FY20-Q4.  One discrepancy noted. Awaiting resolution from Clerk-Treasurer.

 

  1. Assign jobs for FY21

We agreed that auditor job assignments will remain the same as in FY20

 

  1. Delays in receiving financial data.

The auditors rely on having prompt monthly bank statement reconciliation reports from the Town Treasurer for auditing General and Reserve Fund balances. Of late, given the difficulties with COVID-19, personnel changes, and other factors, these reports have been delayed to a point of auditor concern.  A discussion with the Town Clerk-Treasurer ensued about whether the auditors might make recommendations to the Select Board for assistance to the Clerk-Treasurer to alleviate this delay.

 

The Clerk-Treasurer noted that these times and circumstances are unusually difficult. She believes the situation is now under better control and will improve in the future.  We came to no resolution for changes or assistance, but decided to make the best of a difficult time period. We agreed to revisit this issue at our next meeting.

 

  1. Other Business

-Cash Audit Procedure: Mr. Cooch reported that he will have a draft procedure for our next meeting.

-State Payments: Mr. Brown reported that he has drafted a modified procedure and is currently testing it for the FY20 Q3&Q4 audit. The basic modification is to reconcile the NEMRC report for Cash Receipts from the State against the State Town Payment Report (TPR), rather than the reverse, which is how the current procedure is written.

 

  1. The meeting was adjourned at 9:30 a.m.

 

Respectfully submitted,

 

Linfield C. Brown

Sep 252020
 

Unapproved Minutes Emergency Meeting Braintree Selectboard Friday, September 25, 2020 at 10:30am   “In accordance with the recent amendments to Vermont’s open meeting law, and in light of the ongoing public health crisis, this meeting will be held via conference call. You can access the meeting at the scheduled time by calling 802-210-4472.”   Present via … Read more >>

Sep 252020
 

  Unapproved Minutes Regular Meeting Braintree Selectboard Tuesday, September 22, 2020 at 6:00 pm   “In accordance with the recent amendments to Vermont’s open meeting law, and in light of the ongoing public health crisis, this meeting will be held via conference call. You can access the meeting at the scheduled time by calling 802-210-4472.”   … Read more >>

Sep 162020
 

Election Information – Pursuant to the authority granted in Act 92 (2020) and Act 135, (2020) the Secretary of State’s office will be mailing the November General Election Ballot to every Active Registered Voter in Vermont.  This process will start on September 18th.  You may return your ballot by mail, drop box, in person or … Read more >>

Sep 142020
 

Minutes Regular Meeting Braintree Selectboard Tuesday, September 8, 2020 at 6:00 pm   “In accordance with the recent amendments to Vermont’s open meeting law, and in light of the ongoing public health crisis, this meeting will be held via conference call. You can access the meeting at the scheduled time by calling 802-210-4472.”   Present via … Read more >>

Sep 112020
 

  Minutes Special Meeting Braintree Selectboard Thursday, August 27, 2020 at 1:00 pm   “In accordance with the recent amendments to Vermont’s open meeting law, and in light of the ongoing public health crisis, this meeting will be held via conference call. You can access the meeting at the scheduled time by calling 802-210-4472.”     … Read more >>

Aug 242020
 

“The Vermont State Police are responding to calls for a re-examining of the role police should play, and how police should evolve to meet challenges raised by George Floyd’s murder and systemic racism.  If you are a Braintree resident and would like to respond, you may either write down your comments and forward them to … Read more >>

Aug 212020
 

Minutes Regular Meeting Braintree Selectboard Tuesday, August 18, 2020 at 6:00 pm   “In accordance with the recent amendments to Vermont’s open meeting law, and in light of the ongoing public health crisis, this meeting will be held via conference call. You can access the meeting at the scheduled time by calling 802-210-4472.”     Present … Read more >>

Aug 102020
 

Minutes Regular Meeting Braintree Selectboard Tuesday, August 4, 2020 at 6:00 pm   “In accordance with the recent amendments to Vermont’s open meeting law, and in light of the ongoing public health crisis, this meeting will be held via conference call. You can access the meeting at the scheduled time by calling 802-210-4472.”   Present via … Read more >>