nil Annual Reports oftheTown of Deering New Hampshire 1997 TheElectionofTown Officerswillheheldon Tuesday,March 10, 1998 from11:00AMto7:00PMandthebusinessmeetingoftheTownwillbegin at9:00AM,Saturday,March14, 1998attheTownHallinDeering -BoardofSelectmen ^ecAcatiofi' ^?i&^auw/o^WeertAi^uxHi/d/iAc'to-c/ec^icat&tAis^a/mual eox/n^t/(j^ia/uit>c<ym/nunl^^b4ril^Is^6^tAeir-e^^ aoer-&a^man^^^^arS'. seroedaS'o/c^e^ni^^^rouHtrc/en/andAe^^ec^Co-esta^/isAtA&^rsiy^re- station^uvQjeerm^. ^l&oAo-seroeda&^to^k^cAcef/iere'Uvtoiorva& loe/las^an'^^cer-uv^U//&Aor<Hc^. Jl^. Q)umia&uHiS'cAairman/of t/ie-O^^lx>fn£^Q)a^^arax/esyandUHI&SantO'(j/azis^^^ scAao/andcknoor^Mnlzaiion&. (oarrad&reen&evo£'/K^rf2/i/i/JVeio^art^, ^. Sh//pOy. ^or- tcoe/ueyj^eoTA^JMr^. ^reenouHiSyQjeerin^roada^i€ni>. ^2^Aas^seroed aS'se/eciman/, ciodc^/ense^uKirden,^JirouHirden andasya^^tecial ^to/icC'o^icer^. (%ice', udid&oui^^/ouHn^road&^, Jflr-. ffreene-Ae^ted tAe'State^^>o/tce'C£^^turetaw-escc^^ed coniHCts^. yoodi/oftA££e'me/i/sertheddu£'Comniuni£^durin^a/tim£^ on/^a^fw-Aiindred^feo^d&ikhedAero, r€£ourc€& u>€ro /imiiedand tAeir- "i/ankee'in^ienuliifuHZSya^Ai^AA^^>ri^zedcommodiii^. ^7ie^ un/zerstoodtAa//a/to^OYi/tsym/>f^tAan/^Jus/ylineS'ofvwma^ ^toiofv i£yu/A£r€ypeo^dey uwrAto^ietAer^^^r^tA^y(:xwzm/>n'^^ood. ^dlQ)u/ma& and^arrod^reen&andIn^di'l^or^mem/^ereda£ymen'ioAo^^Moo tAeir-time^andta/entsyse^less/^to-tA&01>aw/and^teo^de^of Qjeerin^. 1 TABLEOFCONTENTS 1997TownBudget OrchidSeaion 1997TownWarrant OrchidSection BalanceSheet 10 ComparativeStatementofAppropriations 6 CurrentUseReport 5 DetailedStatementofPayments 15 Minutesof1997TownMeeting 44 ScheduleofTownProperty 9 ScheduleofTownOfficersandCommitteeMeeungs 2 SimimaryofValuation 5 TaxRateComputation 9 TownOfficersListings 3 REPORTS: 911Report 40 Auditor'sRepon 7 BoardofAdjustmentReport 37 CemeteryAccount 23 ConservationCommission 28 CNHRPCommission 41 FireDepartment 32 ForestFireWarden 36 LibraryFinancialReport 27 PlanningBoard 38 PoliceDepartment 29 RescueSquad 35 Selectmen'sReport 4 SolidWasteCommittee 39 TaxCollector'sReport 1 TownClerk'sReport 12 TownTreasurer'sRepon 13 TrusteeofTrustFunds 24 SCHEDULEOFTOWNOFFICERS ANDCOMMITTEEMEETINGS TOWNCLERK'SOFFICEHOURS- Monday&Wednesday 9:00a.m.to3:00p.m. Thursday 3:00p.m.to7:00p.m. TAXCOLLECTOR'SOFFICEHOURS- Thursday 3:00p.m.to7:00p.m. SELECTMEN'SOFFICEHOURS- MondaythroughThursday8:30a.m.to 1:30p.m. and2:00p.m.to4:30p.m. BOARDOFSELECTMENMEETINGS- 1stand3rdWednesdaysat7:00p.m. CONSERVATIONCOMMITTEEMEETINGS- 1stMondayeachmonthat7:30p.m. PLANNINGBOARDMEETINGS- 2ndWednesdayeachmonthat7:30p.m. PublicHearingsbeingat7:00p.m. ZONINGBOARDOFADJUSTMENTMEETINGS- 3rdTuesdayeachmonthat7:30p.m. ALLFUNCTIONSAREHELDATTHEDEERINGTOWNHALL NOTICESFORSPECIALMEETINGS AREPOSTEDINTHETOWNOFFICE ALLMEETINGSANDHEARINGSAREOPENTOTHEPUBLIC ALLTOWNOFFICESWILLBECLOSEDONTHESEHOLIDAYS: NewYear'sDay President'sDay MemorialDay IndependenceDay LaborDay ColumbusDay Veteran'sDay ThanksgivingDay DayafterThanksgivingDay ChristmasDay IFAMEETINGFALLSONAHOLIDAYITWILLBERESCHEDULED TOWNOFFICERS (Datesshowwhenterniexpires) MODERATOR-CharlesLevesque (1998) SELECTMEN-EleanorFitzpatrick(1998),EdwardNaile(1999),JoeMisiolek (2000) TOWNCLERK/TAXCOLLECTOR-HazelVogelien(2000) TOWNTREASURER-LindaGoyette(1998) AUDITORS-Vachon,Clukay&Co.,Inc. SUPERVISORSOFTHECHECKLIST-AnnaM.Lorber(2000),Dorothea Preston(1998),JudithM.Wood(2002) LIBRARYTRUSTEES-SusanA.MacLeod(1998),MaureenBerger(1999), JudithM.Wood(2000) TRUSTEESOFTRUSTFUNDS-HerbertFrederick(1998),DawnSousa(1999), GertrudeFrederick(2000) BUILDINGINSPECTOR-RobertSousa EMERGENCYMANAGEMENT- JamesCard FIRECHIEF-LeslieDillon HEALTHOFFICER-LindaDeOrio POLICECHIEF-MarkPlummer ROADAGENT-PeterBeard SELECTMEN'SSECRETARY -ShirleyHare TOWNHISTORIAN-ThomasCopadis WELFAREOFFICER-ShirleyHare BOARDOFFIREWARDS-MichaelHays,AllenEdwards,BillVayens, Chief LeslieDillon PLANNINGBOARD-ThomasCarew,Chair(2000),ThomasCopadis,Vice Chair(2000),JamesCarew(1998),EleanorFitzpatrick,Ex-Officio(1998),Bill Ryan(1999),KeithRobinson(2000).SusanCarew,AlternateandSecretary ZONINGBOARDOFADJUSTMENT-GarrickPelletier,Chair(1998),Donald Dennis(1998),JosephHebert(2000),MarshallWinokur(2000),Larry Sunderland,Alternate(2000) CONSERVATIONCOMMISSION-EdwardCobbett,Chair(1999),Krista Helmboldt,Treas.(2000),GaryBond(1998),ShaneBeard(1998),RickBeard (1999),KathyLeeLuger(2000),BeverlyYeaple,SecretaryandAlternate(1998) HISTORICDISTRICTCOMMISSION-ThomasCopadis,Chair(1998),Nancy AnnMooney(1998) BUDGETADVISORYCOMMITTEE-CharlesA.Gaides,Chair,KeithMiles, EdNaile,JohnRamsay,KathleenYeaple,CharleneWallace,JoannDevine TRANSFERSTATIONSITECOMMITTEE-DeborahAlbert,Chair.Mina Cowie,Secretary,RichardLariviere,SharonFanner,MarjorieWaters,GaryBono SELECTMEN'SREPORT OverthepastthreeyearsDeeringhasputintoplaceanewbudgetandaccounting processwhereeachdepartmentsubmitsexpenseandbudgetrequestsunderthe samecodesystemusedbytheState. Combinedwiththenewexternalauditand thecut/addpolicythishasledtoamuchtighterfinancialpicture. TheSelectmenvotedtodiscontinuethemailingofInventoriesasitwasfoundnot tobecosteffective. Amoreefficientmethodofissuingbuildingpermitsand trackingofconstructionshouldprovidesimilarresultswhilebeinglessofa burdentotaxpayers. ThisyeartheTownboundarieswithHennikerandWearewereperambulatedby JoeMisiolekandEdNailerespectively,alongwithrepresentativesfromeach neighboringTown. Selectmen'ssecretaryShirleyHareisretiringthisyearandtheBoardwishesher well. MaycollectingSocialSecuritybesweetrevengeforhavingtofilloutallof thoseformseachweek. GoodLuckinthefiitureShirley! WewouldliketothankallthevariousBoardandCommitteepeoplewhoputso muchtimeandeffortintoeverythingtheydo. Volunteersarethekeytosmall towngovernment. EleanorFitzpatrick,Chairman EdwardNaile JosephMisiolek SUMWftRY OF VflLUftTION 1997 Value of fill Lands: ttftcres Valuation Current Use Land 14,895 * 1,351,10© Other Land 19,179 85.568,04121 $£fe,911,lA0 Buildings 37,767,140 Manufactured Housing 3,473,650 Commercial &73. 100 41,913,890 Public Utilities 898,344 Total Valuation Before Exemptions 69,723,374 Blind Exemptions 1 15,000 Elderly Exemptions £1 406.700 Total Exemptions ftllowed 4i51.700 rET VflLUATION ON UHICH TIE TAX RATE IS COmJTED: «««»«69.»301.«674» l«Mll»»ll»«IMM«««mMl»I ** ADJUSTED ELDERLY EXEWJTION 1997 Number of Individuals in 1997; ftPPLIED GRANTED 7 e 15,000 7 & 103.900 8 i? £0,000 a <b 157.900 6 C" £5,000 5 C" 144.900 CURRENT USE REPORT Prior Years 1997 Total ftcres ftcres ftcres Farm Land 769.87 44.08 813.95 Forest Land 13,105.28 190.57 13,£95.85 Wet Land 131.10 £1.88 15£.98 Unproductive 6£7.£1 5.00 &3£.£1 Total # ficres Exempted under Current Use: 14,894.99 COWPRRftTIVE STflTEMEWT OF flPPROPRIftTION AND EXPENSES 1997 1997 1995 (OVER}/UNDER ftCCOUKT TITLE OiaPROPRIflTION EXPENDITURE BUDGET Executive 39,800.00 41,855.81 <£,035.ai> TEolwenctCiloeni/"kTowcnompCulteerrk 154,,50£300..0000 153,,50£501..0£06 -907-8.74 Financial Administration £0,£30.00 ££,687.05 (£,457.05) Legal Expenses £,500.00 £,0£5.40 474.60 Planning Board 1,710.00 950.£3 759.77 Zoning Board £,137.00 1,911.47 Town Building 9,700.00 7,047.09 £,65£.91 Cemeteries 3,500.00 3,500.00 -0- CINnHsRuPraCnocmera. 111,,536560..0000 111,,596£6£..0906 < -507-£.9&) Police 106,951.00 106,3£4.74 &£&.£& Police Cruiser Video 4,£50.00 4,£50.00 -0- Dispatch 5,000.00 4,51£.00 480.00 Fire Department 37,715.00 38, 181.£0 < 466.20) Lease Fire Truck 38,185.00 38, 184. 10 .90 Emergency Management £00.00 -0- £00.00 Building Inspector 1,300.00 ai£.76 487.£4 Highway Department £46,911.00 £5£,990.£4 (6,079.£4) Road Study 3,000.00 £,546.55 453.45 Gravel, Culverts, etc. 43,571.00 43,54£.£3 £8.77 Clement Hill Road 86,404.00 85,894.35 509.65 W.Deering Bridge 80,000.00 -0- 80,000.00 Lease Dump Truck 14,365.00 14,364.0£ .98 Street Lighting £,400.00 £,£71.85 1£8. 15 Solid Waste 109,378.00 110,7£6.£9 (1,348.£9 Health Expenses 500.00 -Ci- 500.00 Visiting Nurse 1,875.00 1,875.00 -0- Contoocook Valley Coun. 1,1£0.00 1, 1£0.00 -0- PHrioljlescbtorLoiufgth Youth Service7,385560..0000 7,855506..0£0£ ( -0.-££) General Assistance 5,000.00 1,859.08 3, 160.9£ Transfer Station 5,000.00 86.45 4,915.57 St. Joseph Community 585.00 535.00 -0- HLiilblrasrbyorough Park Board 7,95540..0000 7,95530..7080 -0.-££ Conservation Commission £,575.00 £,06£.60 49£.40 ATbOaNteImnetnetre5s/tRefunds 4,000.00 1,055.56 £,946.44 TOTflL 9£S,538.00 8ji9,783.53 88,754.67 Vachon, Clukay & Co., PC CertifiedPublicAccountants 45MarketStreet Manchester,NewHorr.p:-" (603)622-7070 FAX: 622-1452 INDEPENDENTAUDITOR'SREPORT TotheBoardofSelectmen TownofDeering,NewHampshire We have audited the accompanying general purpose financial statements ofthe Town of Deering,NewHampshireasofandfortheyearendedDecember31, 1996,aslistedinthetableof contents. ThesegeneralpurposefinancialstatementsaretheresponsibilityofTownofficials. Our responsibilityistoexpressanopiniononthesegeneralpurposefinancialstatementsbasedonour audit. We conducted our audit in accordance with generally accepted auditing standards; GovernmentAuditingStandards, issuedbytheComptrollerGeneralofthe United States; andthe provisionsofOfficeofManagementandBudget(OMB)CircularA-128,"AuditsofStateandLocal Governments." ThosestandardsandOMBCircularA-128 requirethatweplanandperformthe audittoobtainreasonableassuranceaboutwhetherthegeneralpurposefinancialstatementsarefree ofmaterial misstatement. Anaudit includes examining, ona testbasis, evidence supportingthe amounts and disclosures in the general purpose financial statements. An audit also includes assessingtheaccountingprinciplesusedandsignificantestimatesmadebyTownofficials,aswellas evaluatingtheoverallgeneralpurposefinancialstatementpresentation. Webelievethatouraudit providesareasonablebasisforouropinion. AsmorefullydescribedinNote1,thegeneralpurposefinancialstatementsreferredtoabove donot includethefinancialstatementsoftheGenera]FixedAssetAccount Group,whichshould be included inordertoconformwithgenerallyacceptedaccountingprinciples. Theamountthat shouldberecorded intheGeneralFixedAssetAccountGroupisnotknown. Asdescribed inNote 1,theTownhasrecognizedtaxrevenuesof$277,591 intheGeneral Fundwhichwerenotreceivedincashwithinsixtydaysofyearendas requiredbygenerallyaccepted accounting principles (GASB Interpretation 3). Town officialsbelieve, and we concur, that the application of this accounting principle, which would result in a decrease in the undesignated General Fund balance from $144,105 to ($133,486), would give a misleading impression ofthe Town'sabilitytomeet itscurrentandfutureobligations. In ouropinion, except for the effect on the general purpose financial statements ofthe omission described inthe thirdparagraph, thegeneralpurposefinancial statements referred to abovepresentfairly, in allmaterial respects,thefinancial positionofthe TownofDeering, New Hampshire as ofDecember31, 1996, and the resultsofits operations and the cash flowsofits non-expendabletrustfundsfortheyearthenendedinconformitywithgenerallyacceptedaccounting principles. InaccordancewithGovernmentAuditingStandards,wehavealsoissuedareportdatedApril 24,1997onourconsiderationsoftheTownofDeering,NewHampshire'sinternalcontrolstructure andareportdatedApril24, 1997onitscompliancewithlawsandregulations. Our auditwas conducted for the purpose offorming an opinion on the general purpose financialstatementstakenasawhole. Thecombiningfinancialstatementsandscheduleslistedin thetableofcontentsarepresentedforpurposesofadditionalanalysisandarenotarequiredpart of the general purpose financial statements of the Town of Deering, New Hampshire. Such information has been subjected to the auditing procedures applied in the audit ofthe general purpose financial statements and, in our opinion, is fairly presented in all material respects in relationtothegeneralpurposefinancialstatementstakenasawhole. tUyl A O^^J^^ 6. April24, 1997