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, i <br /> i <br /> II. Additional Departmental Manes, $34, 864 <br /> We noted there was a transfer to nineteen different depart- <br /> merit salary and wage accounts for budgeted shortfalls. The <br /> Town budgets yearly wage totals weekly, instead of on a daily <br /> basis. Fiscal year 1989 was an exception to prior years, as <br /> it contained a total of 53 weeks. Fiscal years* salaries <br /> i <br /> were divided by 52 weeks when calculating the Town' s payroll, <br /> i <br /> however, when this discrepancy was discovered, an additional <br /> appropriation was needed to meet wage expenses. <br /> ! i <br /> We feel that the salary and wages budget should be a known amount <br /> I <br /> and should not be considered an extraordinary or unusual expense. In <br /> i <br /> effect, the transfer from the reserve fund increased established fixed <br /> salaries above personnel plans and amounts approved by the townspeople <br /> at the annual town meeting. This situation, would not have occurred if <br /> the actual days in the fiscal year, were used, instead of the total <br /> I <br /> number of weeks. <br /> I ' <br /> i <br /> RECOMMENDATION <br /> buEi;. iii <br /> Transfers from the reserve fund should be only extraordinary ( <br /> and/or unforseen expenses in accordance with Chapter 44, Section, 6 of <br /> the Massachusetts General Laws. <br /> Significant capital outlay and changes in salary and wages should <br /> be approved at town meeting and not funded by the reserve fund. <br /> 4 <br />