Carroll County Delegation Meeting | October 5, 2020

Part 1 of 1

Meeting Notes

The Carroll County Delegation created a committee to investigate transfers of funds that allegedly did not follow transfer protocols.

TITLE II COUNTIES CHAPTER 24 COUNTY CONVENTIONS Section 24:17 Investigations. – The county convention by a vote of a majority of all its members may appoint a committee of its own members, not to exceed 5, and not over 3 to be of either of the 2 major political parties, to investigate conditions pertaining to the conduct of county affairs by any county officer or any person appointed or employed by such officer, which committee shall have power to summon witnesses, examine them under oath, secure a transcript of the testimony and do other necessary acts to conduct such an investigation. Source. 1919, 125:1. PL 35:7. 1941, 62:1. RL 44:9.


0:00:01

MEETING: Carroll County NH Delegation RSA 24:17 Investigative committee


MEETING DATE: 10/05/2020


LOCATION: 95 Water Village Road, Ossipee NH,


TIME IN: 13:05


ROLL CALL OFFICIALS PRESENT: Representative: Lino Avellani


ROLL CALL OFFICIALS PRESENT: Representative: Ed Butler




ROLL CALL OFFICIALS ELECTRONIC: Representative: Edith Desmarais


ROLL CALL OFFICIALS ELECTRONIC: Representative: Glenn Cordelli


ROLL CALL OFFICIALS ELECTRONIC: Representative: Steve Woodcock


ROLL CALL OFFICIALS PRESENT: Representative: Bill Marsh


ROLL CALL OFFICIALS PRESENT:



OFFICIALS ABSENT: None


EXECTUTIVE COORDINATOR: Mellisa Seamans




OTHERS PRESENT: Representative: Ed Comeau


OTHERS PRESENT: Fergus Cullen: County CFO


OTHERS PRESENT: Ed Comeau GovernmentOversite-com


OTHERS PRESENT: Treasurer, Joe Costello


OTHERS PRESENT: Commissioner, Amanda Bevard


OTHERS PRESENT: Representative: Edith Desmarais


OTHERS PRESENT ELECTRONICALLY: Representative: Susan Ticehurst


OTHERS PRESENT ELECTRONICALLY: Attorney: Connelly


OTHERS PRESENT ELECTRONICALLY: Commissioner: Terry McCarthy


NOTE: GOVERNMENTOVERSITE-COM: XX


0:00:50

Commissioners' report regarding transfers;


0:03:25

MOTIONER: Woodcock


MOTION DETAILS:


To approve public meeting minutes


DATE: 09/21/2020


SECOND: Marsh


AVELLANI: YES


BUTLER: YES


CORDELLI: YES


MARSH: YES


WOODCOCK: YES



0:04:24

.#Butler; #Avellani; Settlement lines; Need for investigation; Line corrections; Administrator settlement; Approvals; Nursing Home employee settlement; Line item approvals: May 6, 2020; $168,577.07; Nadeau settlement; March 16,19, Delegation minutes; Budget; Addition of settlement line; $173,000.00; #Desmarais enters zoom; Minutes: March 19, 2020; Settlement line: 095; $140,959.00; Settlement breakout document;


0:10:00

Settlement line .095: Rep. Marsh email; Medical/Dental insurance; #Cordelli; #Connelly; Transaction list document; Line Item transfers; Administrator settlement; $10,057.83; Journal entry history report; Administrative salaries; Adjusted journal entry; $309,536.07: Posted and processed amount; $10,783.01=first payment to administrator; Administrative salaries; $587.73=Social Security; $137.45=Medicare; Total=$10,783.01; Balance of Settlement=$130,175.45; Journal Entry history report;


0:20:00

Journal Entry history report; May 31, 2020; $119,920.29=Admin. salaries; SS; Retirement; Medicare; $131.75; =$140,958.46; Adjusted lines; #Cordelli: $119,000.00-Settlement line; Transfer request history; RSA 24:13d; Nadeau transfer; $140,000.00; Adjusted journal entry definition; RSA 24:13d read into record; Line item transfer statute; #Cullen; Payroll taxes; With holding; Processing settlement funds through a three step process; #Cordelli: $119,000.00; May 31, 2020; Delegation budget finalized: March 26, 2020; $140,000.00; May 31, 2020 transfer; March 26, 2020; #Avellani: $140,000.00- May; Timeline of payout; $10,057.83: March 31, 2020 payout; #Cullen; $10,000.00 attorney appeals; $140,000.00; Executive committee approval; #Cordelli:? Where's $140,000.00;


0:30:00

Settlement completion timeline; Settlement= $140,958.00; Avenu financial system line item journal entry controls; Log entries; Expense guideline with details; History of changes; History of corrections; #Cordelli: March Delegation meeting; Delegation figure adjustments; Settlement budget line; Administration requested adjustments; Settlement document; REV 2; Difference=$173,000.00/$141,000.00; Medical/Dental: $141,000.00; February/May settlement payouts; Adjusted journal entries; Associated payroll/payroll items; #Avellani: RSA 24:13d transfer statute protocol; $140,958.00; Delegation minutes; Transfers in and out; Process issue; Line item transfer approval: #Marsh; Budget process lacking clarity; $140,959.00; #Avellani: Page 2: $124,106.00=Administrative salary line;


0:40:00

Avellani: Removal=$119,920.00 from Administrative salary line to Settlement line; May 31, 2020; #Butler: $119,000.00 final payment for settlement; $124,106.00; #Avellani: Budget: $221,144.00; Commissioners budget; $124,000.00; $119,000.00=removed; #Costello: $124,000.00=Admin. Salaries; $119,920.29 minus: $44,000.00?; $124.106.00=905 line; Settlement=914 line; #Cordelli: audio failure; #Costello: Debits/Credit master document; Transparency; #Avellani: Numbers do not match; Salary reduction=3/31/20; 9284.12=$10,057.00 March 31,2020 guideline with detail; $119,000.00-5/31/2020; $120,694.00; Moved to settlements: 5/31/2020: $747,089.00; $747,083.00; Social security; Retirement balance:=5/31/2020 $1,037.04; Paid out in February; line item in May? Clarified: $130,175.45


0:50:00

Butler: hocus pocus; #Costello: Budget presentation simplification; Avenue; #Cullen: Delegation/Commission budget communications; Administrative salaries/Budget line; Nadeau settlement; Robisheau settlement; #Avellani: 5/31/2020; $124,000.000 then reduction of $119,000.00; With holdings; Settlement line: $130,000.00; #Cullen: Last day of the month; Weekly payroll run; #Avellani: Avenue system expenditure guideline with detail: 095 line; May 31, 2020; $130,175.00 Balance K out of settlement; Paid out?; Check?; #Costello: Check was issued; Payroll run; With holding; W2; Payroll account to settlement account; #Cullen: Cannot pay payroll out of settlement account; Administrator's salary; #Avellani; $140,000.00 Settlement line- Transferred: $130,000.00 to payroll; Transfer request?; $119,000.00 reduction moved back to settlement after payroll expense; $124,000.00 not related to $119,000.00; $133,000.00 payout/payroll taxes/ #Avellani: How did the $130,000.00 into payroll? $4,000.00; $120,000.00 transferred; $119,000.00 transfer?


1:00:00

.#Bevard: Commissions' report; Yearly administrator salary budget line; December 1, 2019; February/March 2020 termination; 48 hours; 72 hours; Sick time; Accrued time; Check issued; HR director; Finance office; Attorney; Settlement; Two payments; Delegation approval for settlement; Lack of settlement line; Delegation added settlement line; Before budget approval; Salary to payroll-Settlement expenditures per year; Delegation approval; #Marsh: Time of check dispersement; Line item transfer protocol; #Butler: Scheduling further meetings; #Avellani: Add: lines Administrative salaries $124,000.00: exceeds $221,000.00 appropriated; $119,000.00 transferred out or transferred into settlements?; #Cullen: Delegation intent handling 2 settlements; Tracking; Transparency; Nadeau-clear; Cordelli-91-a: request detailing settlement;


1:10:00

.#Woodcock; Convoluted process; Lack of communication between Delegation/Commission; #Avellani; $119,000.00 transfer; Salaries-Settlement; $140,000.00; Method of transfer; #Cullen: budgeted amount of one years administrator salary; Add up all administrative salaries: exceed $221,000.00 that was budgeted; $10,057.00 required paid time off at separation; $25,000.00; #Babson-zoom; Ruby: $1,017.00; Exe line item transfer authorization;


1:20:00

Adjusting journal entry process; Line item transfer protocol; #Bevard: $140,000.00; Balance in salary line; New hires; Final administrative salary line amount: $221,144.00; Revised March 16, 2020= $262,031.00; #Cordelli: $221,144.00; May 31, 2020- $119,000.00 transfer; 1st quarter budget numbers; Administrative salaries at 36% of budget?; #Avellani: Final presentation of timelines; Adjustments of journal entries; Clarifying dates; #Butler: Scheduling further meetings; October 19, 2020 8:30 am;


1:30:00

Butler: Scheduling further meetings; October 19, 2020 8:30 am; Scope of committee work; #Cordelli: Other transfers; Closing of books;


MOTIONER: Woodcock


MOTION DETAILS:


To adjourn:


TIME: 14:43

Past Carroll County Delegation Meetings