OFFICE OF THE SELECTBOARD
TOWN OF HALIFAX, VERMONT
SPECIAL MEETING MINUTES
January 28, 2025
6:00 PM AT THE HALIFAX TOWN OFFICE
CALL TO ORDER
Edee Edwards called the meeting to order at 6:00pm. Other Selectboard members present were Karen Christofferson, Rhonda Ashcraft, Tristan Roberts (remotely) and Randy Pike. Other attendees were Mary Brewster, Nancy McCrea, Mike Fournier, Lori Marchegiani and Secretary Assistant Emily Dow (remotely).
CHANGES AND ADDITIONS TO THE AGENDA
Christofferson requested that we move up Hearing of Visitors to speak about New Business highway position opening while Fournier is available
HEARING OF VISITORS
Fournier reported that he contacted two former applicants about considering the open position. One is not interested and the other has not gotten back to him. .
NEW BUSINESS
The Highway Department Position Opening, Advertising and Budget Impact
Fournier suggested that the position should be $27 hour. Edee noted the range is $23 to $27. Edwards noted the need to approve advertising for the new opening.
Christofferson made a motion to allow advertising spending up to $1000 for the Highway Department position.
Pike seconded the motion.
Motion carries 5-0.
A discussion ensued regarding budget impact of a new hire. The Selectboard budgeted for FY26 hiring someone at $23 an hour but would like to raise it to $25 as Vermont is second in the country for unemployment rate. Pike agreed that a range of $23-$27 was likely to attract more qualified candidates.
Fournier provided his perspective on working for the Town Road Crew. He has worked with the Road Crew since 2007 and expressed concerns over the Road Crew being the “whipping post” and on receiving end of budget cuts. Fournier provided examples such as with working 45 hour plus work weeks, replacing the Town provided uniform service a uniform allowance. He noted that this moved washing and cleaning from the service to causing significant wear and tear on personal road crew washing machines.
Fournier further noted his concern about future talk about employee health insurance. Some thoughts would be to shift some of the cost to the employees with a plan that may have a higher deductible in hopes of seeing the health insurance plans be used rather than paying for unused insurance. Edwards noted that the increases in insurance costs go to the insurance company and not to the employees. Fournier offered a suggested that a Health Savings Account (HSA) might work with a higher deductible cost and could be offset from having extra funds in the employee’s salaries rather than paying an insurance company.
Brewster noted her approval of that approach. Christofferson noted she liked the idea of having the money show up in employee W2 rather than an expense paid to insurance company.
Roberts expressed his appreciation that Fournier is looking out for the Town’s taxpayers as we have a limited tax base but also strive for a high-quality road crew that enjoys their time on the highway department. Christofferson noted that she would rather see services trimmed than salaries in order to retain the team.
Edwards introduced Lori Marchegiani who is running for office and came to the meeting to observe.
OLD BUSINESS
Professional Audit and the NEMRC software with the transition cost
Christofferson noted that Fiscal 2022 was the last professional audit which made a strong recommendation that the Town to move away from QuickBooks and transition into the NEMRC software.
Christofferson explained that the Town would need to buy 4 modules from the NEMRC system which are; Accounts Payable, Payroll, Cash Receipts, and Fixed Assets. We can obtain these right away and fund it for FY25 for FY26 for a total cost of $7,180. Christofferson further noted that the Town has owned the General Ledger module since 1999 but never used it so that’s a bonus. The 50 hour consultation is $14,430 payable across FY25 and FY26.
Marchegiani asked if the General Ledger module was current given when it was purchased. Christofferson said it was her understanding that it is.
Edwards noted the prior expectation that ERAF funding related to FEMA reimbursements could help cover costs but there is currently some question about federal funding.
Edwards moved to begin the conversion to NEMRC; and purchase the four modules we need and pay for those in FY26; and do a conversion consultation with them for $145 an hour that would be billed during the current fiscal year with the expectation that the cost is up to $7,250. Ashcraft seconded. Motion carries 5-0.
Professional Audit and Batchelder Associates costs
Christofferson reached out to Batchelder Associates who conducted the Halifax Town Audits in the recent past years. She was told that doing a three-year audit is difficult, as the last one was done in 2022, and doesn’t save the Town much money. Even though years are skipped, those balances still have to be verified and carried over and that all activity needs to be fairly stated from July 1, 2023 to June 30, 2024. Standards that auditors must now attest to have also changed and become more stringent since the last audit.
Edwards provided a history of the Town’s audit approach and noted that in 2021 the Town raised an appropriation not to exceed $15,000 for funding a professional audit. Following that, the Town voted to remove the Office of Auditor and appoint a Vermont Licensed Certified CPA Firm to conduct financial audits beginning with FY 2020. In 2023, the Town had an Article for the Town to authorize audits by a public accountant licensed in this state every third year, and that passed which now brings us to 2025.
Christofferson explained that the average cost of an audit is now $24,000 with the assumption that it’s reflective of our internal control profile; which includes VLCT training for the Treasurer and the Town’s conversion from QuickBooks to NEMRC.
Christofferson provided rationale for an annual audit rather than a three-year audit.
Edwards made a motion to move ahead with the FY25 Audit proposal provided by Batchelder Associates on January 21, 2025 including testing and verifying balances for FY23 and FY24 with a high estimate of $48,500.
Roberts seconded the motion. Motion carries 5-0
Finalize Budget for Town Warning
Christofferson shared her screen. Updates were made to the budget to move closer to finalizing. Inclusions with the excavator and loader were added as well as Hydroseeding.
EMD Expense was looked at further. Edwards noted that a radio may be purchased this current fiscal year. This was reduced to $2000 for FY26.
Changes and increases to the FY26 budget include Bridges and truck and equipment purchases first year payments.
Finalize and Sign Warning for Town Meeting Day
Edwards shared her screen and went through edits and updates to the official Town Warning listing all the inclusions within each Article.
Edwards made a motion to sign the Town Meeting Warning. Ashcraft seconded. The motion carried 5-0. Tristan could come in to sign it.
We reviewed the Selectboard Report for the 2025 Town Report.
ADJOURNMENT
Rhonda made a motion to adjourn the meeting. Randy seconded the adjourn.
Motion carried 5-0.
Meeting adjourned
Respectfully submitted,
Emily Dow
Halifax Administrative Assistant
Recording Link: https://youtu.be/kzF3SfRS4yc